quality cost control
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Pengendalian Biaya Kualitas
Biaya kualitas merupakan "sumber" yang
sangat signifikan untuk melakukanpenghematan2. Pengurangan biaya
disertai dengan peningkatan kualitas akanmampu meninghkatkan produktivitas,dengan demikian perusahaan akan
memiliki keunggulan daya saing(competitive advantage)
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Cost
Reduction
Quality
Improvement
ProductivityImprovement
CompetitiveAdvantage
Profit
Ability
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Quality Defined... The degree of excellence
on the following eight dimensions:
Performance
Aesthetics
Serviceability
Features
Reliability
Durability
Quality of
conformance
Fitness for use
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Quality Defined
Performance
Aesthetics
Serviceability
FeaturesReliability
Durability
Quality ofconformance
Fitness for use
The appearance of
tangible products(style, beauty)
Measures the ease of
maintaining and/or
repairing the product
Characteristics of a
product that differentiate
functionally similarproducts
The probability that the
product or service will
perform its intended
function for a specified
length of time
... The degree of excellence
on the following eight dimensions:
How consistently
and well a product
functions
The length of time
a product functions
A measure of how
a product meets itsspecifications
The suitability of the
product for carrying
out its advertised
functions
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Quality Defined
Zero defects
means that allproducts
conform to
specifications.
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Cost of Quality Catagories
The definition of quality-related activities imply
four categories of quality costs:
1) Preventive costs
2) Appraisal costs
3) Internal failure costs
4) External failure costs
Incurred to
prevent poor
quality or
services beingproduced
Incurred to
determine
whether products
and services
conform to
requirements
Incurred whenproducts and
services do not
conform tospecifications
Incurred when
products and
services fail to
conform to
requirements after
being delivered
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Examples of Quality Costs
Prevention costsQuality engineering
Quality training programs
Quality planning
Quality reporting
Supplier evaluation and selection
Quality audits
Quality circles
Field trials
Design reviews
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Examples of Quality Costs
Appraisal Costs
Inspection of raw materials
Testing of raw materials
Packaging inspection
Supervising appraisal
Product acceptance
Process acceptance
Inspection of equipment
Testing equipment
Outside endorsements
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Internal failure costsScrap
Rework
Downtime (defect related)Reinspection
Retesting
Design changes
Examples of Quality Costs
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Cost of recalls
Lost sales
Returns/allowances
Warranties
Repairs
Product liability
Customer dissatisfaction
Lost market share
Complaint adjustment
External failure costs
Examples of Quality Costs
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Characteristics Quality Costs
Observable quality costsCan be measured and sawn in theaccounting record
Hidden Quality Costs
Costs are opportunity costs
resulting from poor quality.
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Measuring Hidden Quality Costs
The Multiplier Method
The Market Research
Method
Taguchi Quality LossFunction
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The Multiplier Method
The multiplier methodassumes that thetotal failure cost is simply some multiple ofmeasured failure costs:
Total external failure cost =k(Measured external failure costs)
where k is the multiplier effect
If k = 4, and the measured external failurecosts are $2 million, then the actual external
failure costs are estimated to be$8 million.
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The Market Research MethodThe market research methoduses formalmarket research methods to assess the
effect of poor quality on sales and marketshare.
Customer surveys and interviewswith members of a companys salesforce can provide significant insight
into the magnitude of a companyshidden costs.
Market research results can beused to project future profit lossesattributable to poor quality.
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The Taguchi Quality LossFunction
The Taguchi loss functionassumes anyvariation from the target value of a quality
characteristic causes hidden quality costs.
Furthermore, the hidden qualitycosts increase quadratically asthe actual value deviates from the
target value.
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The Taguchi Quality Loss Function$
Cost
Lower
Specification
Limit
Target
Value
Upper
Specification
Limit
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The Taguchi Quality Loss Function
L(y) = k(y
T)k= A proportionately constant dependent
upon the organizations external failure
cost structurey = Actual value of quality characteristic
T= Target value of quality characteristic
L = Quality loss
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Quality Cost Report
Unit Actual Diameter (y) y-T (y
T) k(y-T)
1 9.9 -0.10 0.010 $ 4.00
2 10.1 0.10 0.010 4.00
3 10.2 0.20 0.040 16.004 9.8 -0.20 0.040 16.00
Total 0.100 $40.00
Average 0.025 $10.00
Quality Cost Report (Actual sales $2 800 000)
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Quality Costs % of SalesPrevention costs:
Quality training $35,000Reliability engineering 80,000 $115,000 4.11%
Appraisal costs:
Materials inspection $20,000
Product acceptance 10,000
Process acceptance 38,000 68,000 2.43Internal failure costs:
Scrap $50,000
Rework 35,000 85,000 3.04External failure costs:
Customer complaints $25,000
Warranty 25,000
Repair 15,000 65,000 2.32
Total quality costs $333,000 11.90%
Quality Cost Report (Actual sales $2.800.000)
For the Year Ended March 31, 2004
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Relative Distribution of Quality
CostsExternal
Failure
(19.5%)
Prevention
(34.5%)
Internal
Failure
(25.6%)
Appraisal
(20.4%)
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Quality Cost Graph
Cost
0
Percent Defects
100%
Failure Costs
Control Costs
TotalQualityCosts
AOL
C Q li C
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Contemporary Quality CostGraph
Cost
0
Percent Defects
100%
Failure Costs
Control Costs
TotalQualityCosts
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Trend Analysis
Quality Costs Actual Sales % of Sales
2000 $440,000 $2,200,000 20.0%2001 423,000 2,350,000 18.0
2002 412,500 2,750,000 15.0
2003 392,000 2,800,000 14.0
2004 280,000 2,800,000 10.0
Assume the following data:
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Multiple-Period Trend Graph:Total Quality Costs
5
10
15
20
0 1 2 3 4 5
% ofSales
Year
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Multiple-Trend Analysis for
Individual Quality Costs
Internal External
Prevention Appraisal Failure Failure
2000 2.0%1 2.0% 6.0% 10.0 %
2001 3.0 2.4 4.0 8.6
2002 3.0 3.0 3.0 6.0
2003 4.0 3.0 2,5 4.5
2004 4.1 2.4 2.0 1.5
Assume the following quality cost data:
1Expressed as a % of sales
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Multiple-Period Trend Graphic:
Individual Quality Cost CategoriesPercentage
of Sales10
9
8
76
5
4
3
2
1
0
0 1 2 3 4 Year
External failureInternal failure
Prevention
Appraisal
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The End
Terima Kasih
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