Quality Costs in Improving the Efficiency Production Costs
A Case Study in Beverage Company, Bandung, Indonesia
- DOI
- 10.2991/assehr.k.210424.105How to use a DOI?
- Keywords
- beverage technic, production cost efficiency, application of quality costs
- Abstract
Beverage Technic is a manufacturing company engaged in the machinery and food industry. Activities undertaken by Beverage Technic in the food and beverage division are processing the main ingredients of ginger and other supporting materials to become a finished product in the form of traditional instant drinks ready to be sold or distributed. This final project report focuses on applying quality costs in improving the efficiency of production costs in the Beverage Technic. This study aims to determine whether the Company has implemented and reported quality costs and whether the application of quality costs can improve production costs at the Company. The method used in this research is to use a descriptive analysis method with a case study approach by comparing and expressing the problems that exist with data collection through interviews, documentation, and observation. Based on the research result on Beverage Technic, the Company has not recorded quality costs consistently, so that costs incurred for product quality are difficult to track. Then the high costs for product quality make production costs too high. The quality costs incurred by the Company reached 4.03% of total sales.
- Copyright
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Riauli Susilawaty Hutapea AU - Savitri Nirmalasari Dewi AU - Carolina M. Lasambouw PY - 2021 DA - 2021/04/26 TI - Quality Costs in Improving the Efficiency Production Costs BT - Proceedings of the International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020) PB - Atlantis Press SP - 535 EP - 540 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.210424.105 DO - 10.2991/assehr.k.210424.105 ID - Hutapea2021 ER -