The American Society for Quality Control defines quality as the total features and characteristics of product or a service made or performed
according to specifications to satisfy according to specifications to satisfy
customers at the time of purchase and during use.
Kualitas adalah ukuran relatif keunggulan dari suatu produk.
Produk berkualitas adalah produk yang memenuhi harapan konsumen.
• A quality focus reduces costs and increases customer satisfaction
• Focusing on the quality of a product will
generally build expertise in producing it, lower generally build expertise in producing it, lower the costs of making it, create customer
satisfaction for customers using it, and generate higher future revenues for the company selling it.
• Quality costs (including the opportunity cost of lost sales because of poor quality) can be as much as 10% to 20% of sales revenues of
many organizations. many organizations.
• Quality-improvement programs can result in substantial cost savings and higher revenues and market share from increased customer satisfaction.
Two basic aspects of quality:
• Design quality refers to how closely the
characteristics of a product or service meet the needs and wants of customers.
• Conformance quality refers to the
performance of a product or service relative performance of a product or service relative to its design and product specifications.
• Kualitas desain mengacu pada seberapa dekat karakteristik suatu produk atau jasa
memenuhi kebutuhan dan keinginan pelanggan.
pelanggan.
• Kesesuaian kualitas mengacu pada kinerja
suatu produk atau jasa relatif terhadap desain dan spesifikasi produk.
Quality and Failure
Actual Performance Design Specifications Customer Satisfaction Conformance Quality Failure Design Quality FailureKonsep kualitas
Kualitas desain merupakan fungsi spesifikasi dari produk, sedangkan kualitas kesesuaian merupakan suatu ukuran dari suatu produk untuk memenuhi persyaratan atau spesifikasi untuk memenuhi persyaratan atau spesifikasi kualitas yang telah ditetapkan.
Misalkan kualitas kertas HVS 70 gram ditetapkan sebagai berikut : warna putih, berat per senti meter persegi, ukuran dan ketahanan
penyerapan tinta. penyerapan tinta.
Semakin banyak spesifikasi produk yang dimasukkan ke dalam mutu, semakin memerlukan biaya produksi yang tinggi.
• Biaya kualitas merupakan biaya yang terjadi karena atau kemungkinan adanya kualitas produk yang rendah.
• Biaya kualitas berkaitan dengan penciptaan, • Biaya kualitas berkaitan dengan penciptaan,
pengidentifikasian, perbaikan dan pencegahan produk rusak/cacat.
Costs of quality
refer to the costs incurred to prevent, or the costs arising as a result of, the production of a low-quality product.
Costs of quality are classified into: Costs of quality are classified into: 1. Prevention costs
2. Appraisal costs
3. Internal failure costs 4. External failure costs
Biaya kualitas dapat dibagi ke dalam :
1. Biaya pencegahan : biaya yang dikeluarkan untuk mencegah terjadinya cacat dalam
produk atau jasa yang dihasilkan perusahaan.
perusahaan.
2. Biaya penilaian : biaya yang dikeluarkan
untuk menentukan apakah produk atau jasa yang dihasilkan sesuai dengan persyaratan kualitas yang telah ditetapkan.
3. Biaya kegagalan internal : biaya yang
dikeluarkan karena adanya ketidaksesuaian
spesifikasi dari produk yang dihasilkan dengan spesifikasi kualitas yang telah ditetapkan dan spesifikasi kualitas yang telah ditetapkan dan diketahui sebelum dikirim ke konsumen.
4. Biaya kegagalan eksternal : biaya yang
dikeluarkan karena adanya ketidaksesuaian spesfikasi produk yang dihasilkan dengan spesfikasi produk yang dihasilkan dengan
spesifikasi kualitas yang telah ditetapkan dan diketahui setelah sampai keluar
The prevention costs category:
• design engineering; • process engineering; • supplier evaluations;
• preventive equipment maintenance; • preventive equipment maintenance; • quality training; and
The Appraisal costs category:
• Inspection
• Online product manufacturing and process inspection
• Product testing • Product testing
• An internal failure is detected before a
product is shipped to a customer, whereas an external failure is detected after a product is shipped to a customer.
The Internal Failure costs category:
• Spoilage • Rework • Scrap • Machine repairs • Machine repairs • Manufacturing/process engineering on internal failuresThe External Failure costs category:
• Customer support
• Manufacturing/process engineering on external failures
• Warranty repair costs • Warranty repair costs • Liability claims
Examples of nonfinancial measures of customer satisfaction relating to quality include the following:
1. the number of defective units shipped to customers as a percentage of total units of product shipped;
2. the number of customer complaints;
3. delivery delays (the difference between the scheduled delivery date and date requested by customer);
4. on-time delivery rate (percentage of shipments made on or before the promised delivery date);
5. customer satisfaction level with product features (to measure design quality);
6. market share; and
Cost Of Quality Using
Activity-Based Costing
1. Identify the Product that is the chosen cost object 2. Identify the Direct Costs of Quality of the Product
3. Select the activities and Cost-Allocation Bases to Use for Allocating Indirect Costs of Quality to the Product
4. Identify the Indirect Costs of Quality Associated with each 4. Identify the Indirect Costs of Quality Associated with each
Cost-Allocation Base
5. Compute the Rate per Unit of Each Cost-Allocation Base 6. Compute the Indirect Costs of Quality Allocated to the
Product
7. Compute the Total Costs of Quality by Adding All Direct and Indirect Costs of Quality Assigned to the Product
Opportunity Costs as a result from
poor quality:
1.Contribution Margin and Income forgone from lost sales
2.Lost Production 3.Lower Prices 3.Lower Prices
Analysis of Activity-Based Costs
of Quality
of Quality
Costs of quality report Opportunity cost analysis
P 692
• Photon’s photocopying machines earned an operating income of $ 24 million on revenues of $ 300 million (from sales of 20,000 copiers) in 2008.
Cost of quality and value chain category Cost allocation rate per hour Quantity of Cost allocation base(hour) Total costs ($) % of revenues Prevention costs Design engineering Process engineering $ 80 $ 60 40,000 45,000 3,200,000 2,700,000 5,900,000 1.1% 0.9% 2.0% Appraisal costs Inspection $ 40 240,000 9,600,000 3.2% Inspection $ 40 240,000 9,600,000 3.2% Internal failure costs
Rework $100 100,000 10,000,000 3.3% External failure costs
Customer support Transportation Warranty repair $ 50 $ 240 $110 12,000 3,000 120,000 600,000 720,000 13,200,000 14,520,000 0.2% 0.2% 4.4% 4.8% Total costs of quality 40,020,000 13.3%
• Photon’s Market Research department
estimates lost sales of 2,000 photocopying
machines in 2008 because of external failures.
• The forgone Contribution Margin and Operating • The forgone Contribution Margin and Operating
Income of $ 12,000,000
• Total costs of quality equal $ 52.02 million or 17.3% of current revenues.
• Opportunity costs account for 23.1% of total cost of quality.
Cost of quality category Total estimated Contribution Margin loss % of revenues
External failure costs Estimated forgone contribution margin contribution margin and income on lost
sales $ 12,000,000 4%
Total External failure costs
Three methods that companies use to
identify quality problems are:
(a) a control chart which is a graph of a series of successive observations of a particular step,
procedure, or operation taken at regular intervals of time;
(b) a Pareto diagram, which is a chart that indicates how frequently each type of failure (defect)
occurs, ordered from the most frequent to the least frequent; and
(c) a cause-and-effect diagram, which helps identify potential causes of failure.
Relevant Costs and Benefits of
Evaluating Quality Improvement
The team of engineers working to solve this problem offers two solutions:
(1) Further inspect the frames immediately on delivery or
delivery or
(2) Redesign and strengthen the frames and
their shipping containers to better withstand mishandling during transportation.
Estimated effect of
Quality-Improvement Actions on Costs of
Quality
Relevant Items Futher Inspecting Incoming Frames ($) Redesigning Frames ($) Additional inspection and testing costs (400,000)
Additional process engineering costs (300,000)
Additional design engineering costs (160,000)
Savings in rework costs 960,000 1,280,000
Savings in rework costs 960,000 1,280,000
Savings in customer support costs 40,000 56,000
Savings in transportation costs 90,000 126,000
Savings in warranty repair costs 900,000 1,260,000
Total CM from additional sales 1,500,000 1,800,000
The inspection alternative The redesign alternative Estimated incremental costs $ 400,000 $ 460,000 costs Estimated cost savings and additional contribution margin $ 3,490,000 $ 4,522,000 Estimated benefits $ 3,090,000 $ 4,062,000
alternative are expected to be $ 972,000 greater • Estimated incremental costs: $ 400,000 for the
inspection alternative and $ 460,000 for the redesign alternative.
• Cost saving from less rework, customer • Cost saving from less rework, customer
support and repairs.
• Increased contribution margin from higher sales as a result of building a reputation for quality and performance.
Nonfinancial measures of Internal
Business Process Quality:
1. Percentage of defective products
2. Average time taken to repair photocopying machines at customer sites
3. Percentage of reworked products
4. Number of different types of defects analyzed 4. Number of different types of defects analyzed
using control charts, Pareto diagrams, and cause-and-effect diagrams
5. Number of design and process changes made to improve design quality or reduce costs of quality.
Manufacturing Cycle Efficiency:
Value-added manufacturing time
Manufacturing cycle time
Manufacturing Cycle Efficiency:
Processing Time Throughtput Time
Throughtput Time: jumlah waktu yang diperlukan Throughtput Time: jumlah waktu yang diperlukan
untuk mengolah bahan baku menjadi produk jadi.
Throughtput Time = Processing Time + Inspection Time + Moving Time + Waiting/Strorage Time
Problem for self study:
Sloan is considering investing in a new
scheduling-and-tracking system costing $ 160,000.
Sloan expects each percentage point increase in Sloan expects each percentage point increase in
on-time performance to increase revenue by $ 20,000 per year.
Current performance Expected future performance On-time delivery performance 85% 95%
Variable cost per carton lost or
damaged
$ 60 $ 60
damaged
Fixed cost per carton lost or damaged $ 40 $ 40 Number of carton lost or damaged per year 3,000 cartons 1,000 cartons
• Additional annual revenues from a 10%
improvement in on-time performance equal $ 200,000 additional CM $ 90,000. Decrease in cost of cartons lost or damaged per year
in cost of cartons lost or damaged per year equal $ 120,000, total additional benefits is $ 210,000
