KUALITAS
COST OF QUALITY
OPENING CASE
• Toyota terlalu fokus pada pertumbuhan yang sangat cepat akan tetapi
tidak terlalu fokus pada kualitas
• Antara 2009 – 2010 Toyota menarik 9 juta unit mobil di seluruh dunia
karena pedal gas nya bermasalah
• Setelah perdebatan dengan pihak berwenang, Toyota menarik 12
model mobilnya dari pasaran, termasuk lexus, camry, dan Corolla
OPENING CASE (Lanjutan)
• Kesimpulan:
1. Kualitas merupakan hal yang sangat penting dalam proses manufaktur
2. Meningkatkan kualitas memerlukan kerja keras dari semua pihak
COPQ
•Profits
1. Inspection with the aim of finding the bad ones and throwing them
out is too late, ineffective and costly. Quality comes not from
inspection but improvement of the process (Dr. W. Edwards Deming
Founder of the Quality Evolution)
2. the standard of something as measured against other things of a
similar kind; the degree of excellence of something.
3. In philosophy, a quality is an attribute or a property characteristic of
an object;
4. Quality is “fitness for use” (Joseph Juran)
5. Quality is “conformance to requirements” (Philip B. Crosby)
6. Quality of a product or service is its ability to satisfy the needs and
expectations of the customer
2018 Akuntansi Manajemen - Pendidikan Akuntansi
Perkembangan Konsep Mutu
• Quality Planning
• Inspection and quality control
• Quality Assurance
• Total Quality Management
• Global Quality Management
Jenis Kualitas 11
2. Quality of Conformance is a measure of how well the product meets its requirements
or specifications. Kualitas kesesuaian (Quality of Conformance) adalah suatu
ukuranmengenai bagaimana suatu produk memenuhi berbagai persyaratan atau
spesifikasi. Jika suatu produk memenuhi semua spesifikasi rancangan,produk tersebut
cocok untuk digunakan.
If a Honda Civic does what it is designed to do and does it well, quality exists. For example, if
economy cars are designed to provide reliable, low-cost, low-maintenance transportation, the desired
quality exists.
• Cost of poor quality (COPQ): The costs associated with providing poor
quality products or services. There are four categories:
• internal failure costs (costs associated with defects found before the customer
receives the product or service),
• external failure costs (costs associated with defects found after the customer
receives the product or service),
• Total Quality Costs represent the difference between the actual (current) cost of a product
or service and what the reduced cost would be if there were no possibility of substandard
service, failure to meet specifications, failure of products, or defects in their manufacture .
• Total Biaya Kualitas merupakan selisih antara biaya aktual (saat ini) dari suatu produk atau jasa dan
berapa biaya yang dikurangi jika tidak ada kemungkinan layanan di bawah standar, kegagalan untuk
memenuhi spesifikasi, kegagalan produk, atau cacat dalam pembuatannya.
Which Leads to
It all Starts Here!
Higher Quality
Which Leads to
Increased Productivity
Which Leads to
Increased Competitiveness
2018 Akuntansi Manajemen - Pendidikan Akuntansi
Contoh Analisis Kualitas ( Fishbone diagram ) 28
OTHERS TRUCKS
Flat Tire
DEFECT =
Late Deliveries
Rain or snow,
Landslide, flood Too Slow
earthquake
Poorly trained