Analisis Sistem Costing Dan Pengendalian Kualitas Atas Spoilage Goods (Studi Kasus Pada PT X)

Febriandina, Yessi (2012) Analisis Sistem Costing Dan Pengendalian Kualitas Atas Spoilage Goods (Studi Kasus Pada PT X). S1 thesis, STIE Indonesia Banking School.

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To be able to survive in business competition, companies must be able to produce a product that can really satisfy consumers. Base on that, PT ' X ' is trying to keep the quality of the product that produced in a way to avoid errors despite a small mistake though in producing goods. However, the error still appears, leading to spoilage of goods. With the presence of the spoilage goods issue then writer found a problem, how company determine the costs of goods sold and how they treated their expenses due to spoilage goods and how they implied quality control to reduce the numbers of spoilage goods which is called the preventif effort. The kind of research done is descriptive observatif, by way of comparing costs of production that is going on. While the analysis conducted by using the method weighted average costing process. Then advice to using quality of control to reduce spoilage goods base on pareto diagram and fish bone diagram. This research proved that company treated their expenses of spoilage goods due to good units product and company also unable to noted the normal and abnormal spoilage. At the end of the period, we can analyze the causes and types of spoilage that showed in the diagram pareto and Fishbone. Based on the results of research, it is noted that the tablet breaks out caused by human error is a damage that inherent in the product. With the existence of this analysis is useful as a motivation for a company to further enhance they quality and can be used as a standard for next production. Keywords: Cost Accounting, Sistem Costing, Quality Control, Spoilage goods.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Prodi S1 Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 08 Sep 2022 03:36
Last Modified: 08 Sep 2022 03:36

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