Alumni Fakultas Ekonomi Dan Bisnis
|Nama||Intang Budi Kusuma Dewi|
|Bidang Ilmu||Akuntansi Manajemen|
|Pembimbing.I||Prof. Dr. Hj. Sri Iswati, SE., M.Si., Ak.|
|Tugas Akhir||Pelaporan Biaya Kualitas Sebagai Informasi Bagi Manajemen Dalam Upaya Pengendalian Kualitas Sehingga Dapat Meningkatkan Profitabilitas Pada PT. Hastex.|
|Abstrak||Quality is one of factors that could determine long term company success, because products which have good quality could influence the consumers to consume those products quickly. In this unpredictable economic situation, company is required to work efficiently, but with still producing quality products to keep surviving in both local and foreign market. Quality control is one of leading factors for a company because it can reduce Zero Defect. In addition, doing quality control can increase profitability, because product with good quality can reduce quality cost and support higher profit achievement.
This research was carried out in PT. Hastex Surabaya though qualitative approach with descriptive method. PT Hastex produced Men Muslim fashion both adults and children. So far, this company has already done quality control activity, but it has not separately identified and arranged quality cost report yet so that quality cost supervision couldn’t be done optimally.
The result of this research showed that PT Hastex was successful in doing quality controls. It could be seen that in 2005-2007 percentage of quality cost to sales has decreased every year. It is a good indication in company’s efforts to control quality of product. This percentage decreasing also should be referenced for management to control quality continuously till reach ideal point (2,5% from its actual sales). Through quality cost report, cost expenditures which associated with quality enhancement could work well, so that quality control could be successful and profitability will increase in long term.