Using quality cost information for quality program implementation decisions and for
evaluating the effectiveness of these programs, once implemented, is just one potential
use of a quality cost system. Other important uses can also be identified. The following
scenarios illustrate the utility of quality cost information for a strategic pricing decision
and profitability analysis of a new product design.
Tujuan utama dari pelaporan biaya kualitas adalah untuk meningkatkan dan
memfasilitasi perencanaan manajerial, pengendalian, dan pengambilan keputusan.
Misalnya, dalam memutuskan untuk menerapkan program pemilihan pemasok untuk
meningkatkan kualitas input material, seorang manajer akan memerlukan penilaian
biaya kualitas saat ini berdasarkan item dan kategori, penilaian biaya tambahan yang
terkait dengan program, dan penilaian penghematan yang diproyeksikan berdasarkan
item dan kategori. Ketika biaya dan penghematan akan terjadi juga harus diproyeksikan.
Setelah efek kas ini diproyeksikan, analisis penganggaran modal dapat dilakukan untuk
menilai manfaat dari program yang diusulkan. Jika hasilnya menguntungkan dan
program dimulai, maka menjadi penting untuk memantau program melalui pelaporan
kinerja yang cukup standar.
Measuring productivity for all inputs at once is called total productivity measurement.
In practice, it may not be necessary to measure the effect of all inputs. Many firms
measure the productivity of only those factors that are thought to be relevant indicators
of organizational performance and success. Thus, in practical terms, total productivity
measurement can be defined as focusing on a limited number of inputs which in total
indicate organizational success. In either case, total productivity measurement requires
the development of a multifactor measurement approach. A common multifactor
approach suggested in the productivity literature (but rarely found in practice) is the use
of aggregate productivity indices. Aggregate indices are complex and difficult to
interpret and have not been generally accepted. Two approaches that have gained some
acceptance are profile measurement and profit-linked productivity measurement.
Measuring productivity for all inputs at once is called total productivity measurement.
Many firms measure the productivity of only those factors that are thought to be
relevant indicators of organizational performance and success. total productivity
measurement can be defined as focusing on a limited number of inputs which in total
indicate organizational success.
Measuring the amount of profit change attributable to productivity change is defined as profit-
linked productivity measurement. Assessing the effect of productivity changes on current-
period profits will help managers understand the economic importance of productivity
changes. Linking productivity changes to profits is described by the following rule: Profit-
Linkage Rule: For the current period, calculate the cost of the inputs that would have been
used in the absence of any productivity change, and compare this cost with the cost of the
inputs actually used. The difference in costs is the amount by which profits changed due to
productivity changes.