THE INTENTION TO USE THE QUALITY COST REPORT IN PADANG MANUFACTURING FIRMS.

TEESIS

]E

IITENTTON TO USE

TE

_QUALITY COST REPIORT IN PADANG MAN(JrAC'TURTNG FITMS

Prqd.na

opdrd

ryatu@

b o&aaB.ch.tt D2sE

Aeoutirg d.p:rtD.nt

By:

ILa Srri

Wahvuni

TD

.

06.153.12ll

ECONOMIC

FACULTY

ANDALAS {JNTVERSIIY

PAI)ANC

A'STRAK

718

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rr

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Cne,"p",t

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ti

resi 12.3 r%

e. tu

intzdd^A

to

i'alzmt

t the COQ

repo

mis.,lpii.at

t61t!

_is

cBi,r.,t

_*ith

p,.u;m

,""*ch '

CI{APTER

lI

LITERATURE

REI'IEW

AND IIYP]OTIIESIS DEYtrI,OPMEN'T

M.Mg€ndt

Acmurtins Defrft ion

Ac.ordins

to

HalM &

Mow

(1999

:

9)

Mdt

or

_lne prodncr _@sdrg

a.t

rtuas€mmr

5@udrg

Fft.dlE

Bed

i.

fic

rwdelh

@tury wce

&velopcd

bel@d 1880

d

lt5.

Intee<tingly,

Ilny

_of tne

dty

devctoDmcnB

(6til

a6our

l9l4)

@rnEd

nfuasqiat

producr costang eacing

a

fim,s

p.otilabiliry lo

individel

pnrducls

od

Bing

_this

i.fohation

_{for slFtesic deis;on}

daling

_Dy

1925,

noldq

nost

ol

&is emphsis hsd

bed

si€ndoocd

in

hvor oa invenrory

@stine

Nignin8

muarctuing

@srs

b

pmdets

s

tld

$e

_{@sr of}

inlcniorid

@dd

b.

reporred 10

exlhal

rkr

oa

a fim s

fin&cizl

sl5lmmts.

TIN

ihe

M'onic

enviomflt

lB

.equi€d

dc

_{d€vclopnent}

of

_{inno!:lcd and}

elcmi

hasgmc.l

ac@urllg

pac!i6_

HtuH

&

Mow

starc tnat

''7he

nmetuenr

@ahtks

in:fotuio,

_swten

k

n

i,fudalion

_q,sted

that

pfodk8

outputs

6j's

nprds and

uMsel

_re..t"..! to sdaity sDecitic

M

Ctun

oaediws

Acordins

io

L.M_

SmDn

(20001).

in

his

b@t An

tntro<lurion to

' _{urME\ nal}

A.rodnq

_{$ th.}

..tuinr

lteld that

Jvus

u

th?

srodon

A€ording Krisniaji (20o2rl)

h

_his rlook rirtcd Th€

Bsi6

of

A@mliig

".t4ott

_{tiiE i: a branch}

ofnaMgenen!

_{counins sp.cilcatlr}

ors

_{ized to}

podue a

ntizlr

ol

iafcnation

thd

eit

be

a*u,eA

hv

tu

interMr

twgcw

t to

p1dn

wnru

_runaapde{

tudt

_{\, nnsinS}

tun

_,he

ptMins

furctioa

th.

f'rclio.

of dnediot o1n

mtivdim

ot ;nptorces.

.@nlidion

Jnrcion,

the _Iun

lion of

conlrnlrinE

aul

tunitorhv,

4alution

functi^

?erlowe

ond /tecision na*inq factions. .

Acounlios _{mdasment h6} a llerible diteria and h6

$€

bro6d

o!j6riv6:

L

Ib pnvidc inlomation for cdstins out snices, _rtunncLs, :nd

olid

ubjnts

orin|eEs 10

maibrmenr

2

To povide infomarion for plmning, onlrolting, cwlution,

dd

antinuous

3.

'l-o _{povjde infomatio. lor}

dsisio.

_nalinB.

Ite rhr

objcctivB reycal lhal neaseB md

o&s

NE

nccd

mdagmcnl

aemting

idotrotion

tu

hc\'

nmg6

idenriry _Plobrems,

$lve

_pDbtms,

ed

cvalute

$e

p.ra.Ifuce.

Furttrc@€,

rhe

nedl

for

meagme

a@Diing

inlolmtion

is

not limitol

10

Mufactuing

_{oraeiTnions bur}

is

ural

in

_all

CIIAPITR

V

CONCLUSION

The

pe.ding

chaptq

6a Fegr€d

rnc @pinc,r

Gdls

ard rhis clFpts preyids

6nclui@s

dm

tun

tne findings

.nd

diglBioN F!rjgL.!

in

_lnc

pBious

.hapter,

tuIorcd

by

e

asssfrr

of

dr

potarial tidiialioN itrlude in lbis sLudy

ad

p.ssible aul@

dietotu

for

Esffch

T[€

min

objEtiv€ oalnjs

{udy

is to _Ccr

mpi.icj

IEslt

lbal

shos

rcbtioiship

betwer pruvqrio!

dq

appEisal _{@s! inbmat fan@}

6!

dtcnat

failm cct

_md

6c inlcntion 10

E

dro COQ Epon

i.

Pad4s

tuufacluing

tims, lhc rcsulrs

e:

5.

l

2

Th@

N

only 20 4% rhe

D&deluing

6m

i.

pades _{rhar adupL lne}

coQ Epoq

'rE

16r (79-O is @t ibptcnMdns.

Tbm

is a _F6itive

ed

sigdnml

retalioosbip

berwd

lou.leoenl

_in

CoQ Epon

bwrd

tLe intqtion

to

e

COQ

,errd

i.

paddg

nauG.tuine

6Id

The

Prcveotion Cost (42.6%)

is

lle

_strcngan

re. fi,i

mlc

p<Tonded _{to b,ve inr.ntiotr to}

pftlR

_{a pmrcr COO}

eno(

The

E

5?.69el. inletrrio. olPadeg

noufa.ruing

lim

to

@

the @si

Thir

mliricd

6dr

is no1 @lty di$@trl

li.n

p€viou

twh

si.e

REFERFNCES

Arimi,

DoFde V,nyu

Qc)C)4)- P.nsendatjan 1tuan6

stal^ri(

yoeratarai _Andi

Canp.nella

l.

(1990). Pnncipls ot _eurdny Costs, _{ASe euatity}

ca{s

()lmnriufr.

Clycr,

C

&

Puddiombc,

s

(2000).

F&nonics.l

quatity

itr a

@Dtrct

lheeuti€l

oretui?2rion.

JotttuI

of

Mtu:ins

Sani.

et\til!,

vot.

10. No. 5. pp.26Cr272

cImirft

on

Teminology, AICPA,

nrc.rtuinA

Tbthirctog! Butteht

No.4. "Rcvic* and

ltesme

(Ne

Yo*:

ArcpA, 1953).

Cnsby,

PB

(1967). Cuning the Coe

ot euatiq,

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dd

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fawel!

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c,lDtone,

R.J.,

&

R@th,

.

(2ot)O). Mcelins

qutity .nd

@sl

inpmlives in a _stobal

hrncl

htctdi.'nal

Jottu!

_oI

ptysidt

_Disttihution A

lraiai$

MMEatu4

Vol_ 30 No. 6, pp_ 4?2-41)9

acieebaum. A.v. (!931) Tolat

qulily

@nlmt. 3.d rd.,

Mccmwllill.

Ncw

].ort.

Gdisorl, R.II

&

Enc W.N. _i2oal).

Atanttu\i

MMj4tiu!

(lrjt

uh

)

B*u

2.

Jnkrla: salenba EmrEl.

Ca*F6a

V. (2002)

rod

Sulit:t

M@s.ndt

_)atuta:

!,T Cmedia

plsbtl

Ceising, D. ( 1994). _Qudny: how to m,Ie _{a Fay.}

B6in6s

wek

3ts4 pp. 54_59_

tlalis, M.,

&

Ozl,5, A- _{12002). Qxitity} cosr mdysis in ISo 9OO0{c ticd

t.qiish

6mt!ii6-

Jourtul4

MnaEeriat nnditin& pp.

tor \M.

Hmmc., L.H., Cand, W.K., & Usry, M.F. (t 991) a.,sr

,4..an rs,

1

rd

cd.. soulh

Wenem Publishing Co.. Cincinidi, Ohio.

I{ljjtls

ad

Mow6.

(1999)- i4a@Seretu

{tuntir&

5th cd., south

Wenm

Hilron.

R.w

(2008). ,l,1lruB"rt r/ Arcont'ng. crcatina ya!@ _{in a Drnaai. Ddiress}