Perhitungan Cost Of Quality dengan Menggunakan Metode Activity Based Costing untuk Menjaga Kualitas Antar Proses Produksi (Studi Kasus PT. Berkat Manunggal Jaya)

Abstract

Quality is an image of a company. PT Berkat Manunggal Jaya is a company that have primary job is to assembling the generator sets. This company wants to reform the quality of the production process in it, this. The other way to determine the amount of the cost of quality in the company. The main problem in this company is the cost of quality that haven't measurable yet, especially in the production process, because in the cost of quality, there are several categories that are owned by the company but the company still has not been able to measure them, which include the cost of amount diesel fuel for repeating inspection and amount of diesel fuel that were carried when delivered to the customer. The measure way of this quality cost is using the Cost of Quality (COQ) model which details of the cost categories based on Activity Based Costing (ABC) method. This method is suitable because it uses direct costs account for example the use of materials as well as indirect costs, such as corporate overhead costs. Besides that, it will be also making the details work instructions for the inspection of the production process between departments based on existing procedures at the company, this is done to reduce the unacceptable product when the production process is running. After calculating and put in all the activities into the four categories of Cost of Quality, the total Cost of Quality compared with the prices of sold unit from every generator set are 1,77% for 680 KVA type open, 1,74% for 1300 KVA first type silent, 1,74% for 1300 KVA second type silent, 2,86% for 680 KVA type silent, 1,28% for 1300 KVA first type open, 1,27% for 1300 KVA second type open, 1,13% for 1740 KVA first type open, 1,13% for 1740 KVA second type open. Recommended solution for the reduce of Cost of Quality is modify the procedure inspection flow in the company to reduce failure cost, especially in the final inspection cost (repeated test load process)