PENGERTIAN
BERDASARKAN
KATEGORI
KEGIATAN KEGAGALAN BIAYA
INTERNAL KEGAGALAN
KEGIATAN
KARENA
KEGAGALAN
KEGAGALAN BIAYA
EKSTERNAL KEGAGALAN
BIAYA KUALITAS BIAYA
PENCEGAHAN
BIAYA
PENILAIAN
BERDASARKAN
DEFINISI
KEGIATAN
BIAYA
KEGAGALAN
INTERNAL
KLASIFIKASI
BIAYA
BIAYA
KEGAGALAN
KUALITAS
EKSTERNAL
QUALITY AT ANY COST?
Which is
more
important?
7-8
TOTAL QUALITY MANAGEMENT
(TQM)
Customers will seek Improved quality that exceeds
out the highest quality customer expectations will
product. generate more revenues that
exceed the cost of quality.
Therefore,
quality is
“free”.
7-9
TOTAL QUALITY MANAGEMENT
(TQM)
W. Edwards Deming proposed that
improving quality reduces cost and Quality can be and should be
improves profitability. improved continuously.
Revenues
Total Revenues & Costs
Max Profit
Cost
Max Quality
Quality
7-10
RETURN ON QUALITY (ROQ)
Profit is maximized at the The optimum quality level is always achieved
optimum quality level. before maximum attainable profit is reached.
Cost
Total Revenues & Costs
Revenues
Max Profit
Optimum Quality
Quality
7-11
BEBERAPA PANDANGAN TERHADAP
BIAYA MUTU
• KUALITAS MAKIN TINGGI BERARTI BIAYA
MAKIN TINGGI PULA. MANFAAT TAMBAHAN
PENINGKATAN MUTU TIDAK DAPAT MENUTUPI
BIAYA TAMBAHAN
Penghentian operasi
Bahan sisa
Warranty charges
Allowances
COSTS OF QUALITY
Internal Failure
Prevention
Appraisal
Quality Improvement
TUJUAN QIP
P = BIAYA PENCEGAHAN
A = BIAYA PENILAIAN
B P F = BIAYA KEGAGALAN
I
NAC= BIAYA DASAR KEGIATAN
A A NORMAL
Y
A
P
F
A
F
NAC
NAC
3 TAHUN WAKTU
QUALITY COST REPORT
(LAPORAN BIAYA MUTU)
Prefention cost Current month cost Percentage of Total
Quality train reability $ 2.000 1,3%
Engeneering pilot $ 10.000 6,5%
study system
Development total $ 5.000 3,3%
$ 8.000 5,2%
$ 25.000 16,3%
Appraisal Cost $ 39.000 25,5%
- Material inspection
- Suplies
- Reability Testing
- Laboratory
3. Biaya 3. Perkiraan Ps yg
kehilangan hilang x Tarif
pasien RS dimana ps
tsb dirawat =
……
PENGGUNAAN INFORMASI BIAYA KUALITAS
Note :
• k= efek pengali diperoleh bersadarkan
pengalaman.
• Ex = Westinghouse Electric melaporkan nilai k
antara 3 & 4. Jika biaya kegagalan eksternal
terukur adalah $2juta. Maka biaya kegagalan
eksternal aktual adalah antara $6 juta ($2 jt x 3)
hingga $8 juta ($2jt x 4)
2. METODE PENELITIAN PASAR
(MARKET RESEARCH METHOD)
L(y) = k (y – T) 2
Note :
k = konstanta proporsionalitas yg besarnya
tergantung pd struktur biaya kegagalan eksternal
perusahaan
y = nilai aktual dari karakteristik kualitas
T = nilai target dari karakteristik kualitas
L= kerugian kualitas.
3. FUNGSI KERUGIAN KUALITAS TAGUCHI
(TAGUCHI QUALITY LOSS FUNCTION)… (2)
Ketentuan :
Nilai k harus diestimasi . CARANYA??
Note :
c = Kerugian pada batas spesifikasi atas atau bawah
d = Jarak batas dari nilai target