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UEU » Undergraduate Theses » Teknik Industri Posted by [email protected] at 26/11/2024 09:25:55 • 11 Views
PERHITUNGAN COST OF QUALITY PRODUK KERUPUK MENGGUNAKAN METODE ACIVITY BASED COSTING (STUDI KASUS: PABRIK KERUPUK MHT)Created by :
Venny Melia ( 20170201006 )
Subject: | COST OF QUALITY PRODUK KERUPUK CIVITY BASED COSTING | Alt. Subject : | COST OF QUALITY CRACKERS PRODUCTS CIVITY BASED COSTING | Keyword: | Cost of Quality Activity Based Costing Kegagalan |
Description:
Pabrik Kerupuk MHT merupakan sebuah usaha produksi kerupuk yang berskala home industry. Setiap hari pabrik tersebut memproduksi sebanyak 7,5 kwintal tepung tapioka sebagai bahan baku utamanya dan menghasilkan sekitar 30.000 kerupuk perhari. Pada proses produksi kerupuk, setiap tahapan proses memiliki resiko menghasilkan produk yang gagal. Berdasarkan hal tersebut, maka dilakukan penelitian untuk menghitung cost of quality (biaya kualitas) dengan metode activity based costing sehingga aktivitas-aktivitas yang menghasilkan biaya kualitas dapat teridentifikasi. Dalam laporan biaya kualitas bulan Juni 2021 yang telah dihitung menunjukkan bahwa biaya terbesar terletak pada elemen biaya pencegahan pada minggu kedua dengan total biaya sebesar Rp 5,412,869 dengan persentase 5.21%. Dengan menggunakan diagram sebab-akibat, dapat ditemukan akar permasalahan dari tiga jenis biaya kegagalan yaitu produk rework, scrap, dan retur sehingga menghasilkan beberapa usulan tindakan dalam rangka mengurangi biaya kegagalan.
Contributor | : |
- Dr. Ir. NOFIERNI, MM
| Date Create | : | 26/11/2024 | Type | : | Text | Format | : | PDF | Language | : | Indonesian | Identifier | : | UEU-Undergraduate-20170201006 | Collection ID | : | 20170201006 |
Source : Undergraduate Theses of Industrial Engineering
Relation Collection: Fakultas Teknik
Coverage : Civitas Akademika Universitas Esa Unggul
Rights : @2024 Perpustakaan Universitas Esa Unggul
Publication URL : https://digilib.esaunggul.ac.id/perhitungan-cost-of-quality-produk-kerupuk-menggunakan-metode-acivity-based-costing-studi-kasus-pabrik-kerupuk-mht-36659.html
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