| dc.description.abstract | Ginda Rahmita Sari (2004). The implementation of Quality Cost in Textile
Company. A case study at PT. Kusumatex. Yogyakarta: Accounting Department,
International Program. Faculty of Economics, Islamic Universityof Indonesia.
Quality cost is one of many tools of Total Quality Management. It is used by
management as a denominator of their performance. Quality cost programs provide
warning against oncoming, dangerous financial situation. Quality cost programs lend
credence to management's commitment of quality.
PT. Kusumatex is considered as one of many middle class companies in
Yogya that has quality cost programs as a part of their Total Quality Management
program in order to maintain their performance and to be able to compete with other
companies. Based on this reason the researcher has chosen the company as the object
of the research.
Based on the result that has been found by the researcher, the researcher came
to the conclusion that the quality cost programs which are implemented by the
company is taken from the traditional point of view. The performances of the
company regarding the quality cost programs that have been implemented, was quite
exemplary. The quality cost programs have been able reaching the optimal value.
Whether the researcher's finding is considered relatively positive, the
researcher still has some suggestion for the company. There should be some
improvements for the form of the quality cost report. The company needs to identify
the element of the quality cost in order to have better comprehension toward which
activity that provides added value and activity that has no value and is therefore
needed to be eliminated. The company should consider developing the program into
total quality, which is zero defect approach. Total quality will provides more benefit
for the company for long-term goal.
VlllThe implementation of Quality Cost in Textile
Company. A case study at PT. Kusumatex. Yogyakarta: Accounting Department,
International Program. Faculty of Economics, Islamic Universityof Indonesia.
Quality cost is one of many tools of Total Quality Management. It is used by
management as a denominator of their performance. Quality cost programs provide
warning against oncoming, dangerous financial situation. Quality cost programs lend
credence to management's commitment of quality.
PT. Kusumatex is considered as one of many middle class companies in
Yogya that has quality cost programs as a part of their Total Quality Management
program in order to maintain their performance and to be able to compete with other
companies. Based on this reason the researcher has chosen the company as the object
of the research.
Based on the result that has been found by the researcher, the researcher came
to the conclusion that the quality cost programs which are implemented by the
company is taken from the traditional point of view. The performances of the
company regarding the quality cost programs that have been implemented, was quite
exemplary. The quality cost programs have been able reaching the optimal value.
Whether the researcher's finding is considered relatively positive, the
researcher still has some suggestion for the company. There should be some
improvements for the form of the quality cost report. The company needs to identify
the element of the quality cost in order to have better comprehension toward which
activity that provides added value and activity that has no value and is therefore
needed to be eliminated. The company should consider developing the program into
total quality, which is zero defect approach. Total quality will provides more benefit
for the company for long-term goal. | en_US |
