PELAPORAN BIAYA MUTU SEBAGAI ALAT PENILAIAN KINERJA USAHA

Abstrak

As the more variety of products that the consumers can choose, the corporate demanded to improve the quality of its products. In addition to create a good impression on the consumers, the effort will decrease the failure costs and facilitate the marketing process of products. The facts showed the problems of quality must be appreciated in the assessing, controlling, and reporting process. The aim of research was to examined the reporting of quality costs as a tool to asses the performance of business. One-year trend analysis used to examine the problems. Documentarily, data were collected in the 2005 and 2006’s quality report of UD. Sunny Boy Bedali Lawang. The results concluded the effort of quality improvement were complied with the objectives, in which the trend of failure costs were decreased. Yet, the firm still not achieved the zero defect level.