TERJEMAHAN
Sistem presisi, inc
(Biaya Kualitas)
(Suresh s kalagnanam dan ella mae Matsumura menyiapkan kasus ini. Hak Cipta 1998 oleh
Institut Manajemen Akuntan, Montvale, NJ Direproduksi dengan izin.)
Sistem presisi, Inc (PSI) telah berkecimpung dalam bisnis selama lebih dari 25 tahun dan
umumnya melaporkan laba bersih yang positif. Perusahaan memproduksi dan menjual
instrumen (sistem) Teknologi tinggi. Setiap lini produk di PSI hanya memiliki beberapa produk
standar, tetapi perubahan konfigurasi dan add-on dapat diakomodasi selama tidak berbeda
secara radikal dari sistem standar.
Dihadapkan dengan meningkatnya persaingan permintaan pelanggan akan kualitas, PSI
mengadopsi manajemen kualitas total (TQM) pada tahun 1998. Banyak karyawan menerima
pelatihan dan beberapa inisiatif kualitas diluncurkan. Seperti kebanyakan bisnis, PSI
berkonsentrasi pada peningkatan fungsi manufaktur dan mencapai peningkatan yang
signifikan. Namun, Sedikit yang dilakukan di departemen.
Pada awal 1992, PSI mendedikasikan untuk memperluas TQM ke departemen entri
pesanannya, yang menangani fungsi-fungsi penting dalam menyiapkan penawaran untuk
pelanggan potensial dan pesanan. Pemrosesan Pesanan adalah proses pertama dalam rantai
operasi setelah pesanan diterima dari pelanggan. Otput berkualitas tinggi dari departemen entri
pesanan meningkatkan kualitas di kemudian hari dalam proses dan memungkinkan PSI untuk
memberikan sistem kualitas yang lebih tinggi baik lebih cepat dan lebih murah, sehingga
memenuhi tujuan pengiriman tepat waktu dan biaya lebih rendah.
Sebagai langkah awal, PSI menugaskan Studi cost of quality (COQ) di departemen entri
pesanannya. Penelitian ini memiliki dua tujuan;
- untuk mengembangkan sistem untuk mengidentifikasi kesalahan entri pesanan
- untuk menentukan berapa biaya kesalahan entri pesanan.
PERTANYAAN
1. Describe the role that sets the cost to order entry errors played in quality improvement
efforts at Precision Systems, Inc.
We think the costing for entry errors in quality improvement in PSI is as follows:
a. The first mistake, lack of communication between departments (marketing and data
entry department) resulting in incorrect output / not in accordance with customer
orders and completed input and inspection from supervisors.
b. The second mistake, Good recognition (i.e. one that has no errors of any kind) can
greatly reduce errors downstream in the process and prevent non-value-added costs
later on.
c. The third mistake is a change or reduction of data entry due to a change in the
marketing team.
2. Prepare an illustrative diagram of the flow of activities between the order entry
department and its suppliers, internal customers (PSI Internal Said)
1. Pelanggan melakukan
pemesana produk
6. Marketing meneruskan
penawaran harga yang 2. Marketing
diperoleh ke pelanggan melakukan pengisian form
untuk dilakukan proses terkait pesanan pelanggan
pesanan.
4. Bag. Manufaktur
melakukan pengecekan
terkahadap kesediaan
komponen yang telah di
infokan dari bagian entri
data
3. Classifying failure items in Exhibition 1.1 into internal failures (identified) as delivery
defects to internal or external customers) external failures (non-conforming products
delivered to internal or external customers) in connection with the departure of order
entries. For each External failure item, identify which internal order entries (i.e. other
departments within the PSI that use information from order acknowledgment.) will be
affected.
With data entry errors, it will affect the manufacturing process and the price quote that
has been made before.
4. For the ent ry order process, how do you identify internal failures and external failures?
Who will be involved in documenting the failure and its associated costs? Which
individuals or departments should be involved in making improvements to the order
entry process?
5. What costs, in addition to fringe salaries and benefits, would you include in calculating
the cost of correcting mistakes?
In our opinion, in addition to salary and benefits costs, other costs related to the
correction of entry errors will be taken into account because the costs incurred are quite
significant such as shipping costs and order changes from customers as well as invoice
costs.
In improving the correct data entry process and reducing data entry errors, it can be
done by improving communication between departments related to the data entry
department and reconfirming from the data entry department to customers regarding
orders received from the marketing department.
7. What non-financial quality indicators might be useful for the order entry department?
How often should data be collected or information reported? Can you make a statement
about the usefulness of the cost of quality information in comparison with non-financial
quality indicators?
A non-financial quality that can be useful for the order entry department is to carry out
ISO 9002 registration from international organizations for standardization for order
entry and manufacturing practices. The data that must be collected or the information
reported should be once every 1 month for evaluation related to the quality of order
entry data and for completeness of ISO 9002 registration can be prioritized.