ANALISIS PERHITUNGAN BIAYA KUALITAS (COST OF QUALITY) UNTUK MENINGKATKAN KUALITAS PRODUK

نویسندگان

چکیده

<p>Abstract : The purpose of this study was to analyze the components quality costs and calculate that occur in ED aluminum with aim improving product by reducing defects. This research conducted identifying calculating cost using Prevention, Appraisal, Failure (PAF) method. approach used is qualitative a case approach. object Aluminum, which largest craftsman Yogyakarta smelts into finished goods. results indicate Aluminum already has activities are improve products they produce. Costs incurred employee partner counseling costs, printing equipment manufacturing machine maintenance raw material inspection work-in-progress testing rework on defective products, warranty costs. weakness PAF model classification it only able detect financial reports cannot describe difficult identify (hidden costs). Suggestions for further include explaining hidden costs.</p>

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ژورنال

عنوان ژورنال: Jurnal Aktual Akuntansi Keuangan Bisnis Terapan

سال: 2023

ISSN: ['2622-6529', '2655-1306']

DOI: https://doi.org/10.32497/akunbisnis.v6i1.4584