quality cost control

7/31/2019 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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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



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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



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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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11-11

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quality cost control

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