Analisis Cost Of Quality Pembuatan Baterai Lithum Coin Di PT. FDK Indonesia

Putranto, Prasetyawan (2010) Analisis Cost Of Quality Pembuatan Baterai Lithum Coin Di PT. FDK Indonesia. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Cost Of Quality (COQ) which can be used to quantify the measurement of quality problem into a money language is one method to identify costs which will be reduced while simultaneously used as the success indicator of quality improvement programs in a company. This research is performed by collecting data from a lithium coin battery (CR) maker company, and the data elements which related with quality activities are identified and grouped based on 4 categories of COQ, then they are measured their quantity/value and ratio based on each element and category, further with trend and pareto analysis it will be recognized the improvement opportunities. This research analysis obtains the following results: (1) total COQ from July 2008 to June 2009 is 4,538,455 (kRp) which has category ratio as follows: Appraisal Cost = 3.0%, Prevention Cost = 6.4%, External Failure Cost = 34.4%, Internal Failure Cost = 56.2%, (2) the biggest ratio of COQ category is Internal Failure Cost which most contributed by downtime at assembly production line which has downtime ratio = 50.9% of whole COQ,(3) the ratio of Total COQ to Cost Of Goods Sold (COGS) has range from 12.6% to 41.2% and the average =21.0%. Therefore the improvement plan can be emphasized to target of downtime reducing.Cost Of Quality (COQ) yang dapat digunakan untuk mengkuantifikasi ukuran dari masalah kualitas ke dalam bahasa uang merupakan salah satu metode untuk mengidentifikasi biaya-biaya yang ingin dikurangi sekaligus juga bisa dipakai sebagai indikator keberhasilan program perbaikan kualitas suatu perusahaan. Penelitian ini dilakukan dengan cara mengumpulkan data dari satu perusahaan pembuat baterai lithium coin (CR) untuk diidentifikasi dan dikelompokkan elemen-elemennya yang berkaitan dengan aktifitas kualitas berdasarkan 4 kategori COQ, selanjutnya melalui perhitungan diukur kuantitas/nilai dan rasio masing-masing elemen dan kategori, sehingga dengan analisa trend dan analisa pareto bisa diketahui peluang untuk melakukan perbaikan. Berdasarkan analisis penelitian diperoleh hasil bahwa: (1) total COQ selama periode Juli 2008 sampai Juni 2009 sebesar 4.538.455 (kRp) dengan rasio masing-masing kategori adalah: Biaya Penilaian = 3,0%, Biaya Pencegahan = 6,4%, Biaya Kegagalan Eksternal = 34,4%, Biaya Kegagalan Internal = 56,2%, (2) rasio terbesar COQ adalah kategori Biaya Kegagalan Internal yang sebagian besar disebabkan oleh downtime produksi assembly dengan rasio downtime = 50,9% dari seluruh COQ, (3) rasio Total COQ terhadap harga pokok penjualan (Cost Of Goods Sold - COGS) berkisar antara 12,6% sampai 41,2% dengan nilai rata-rata = 21,0%. Dengan demikian rencana perbaikan dapat diprioritaskan pada target penurunan downtime.

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