mm ppt quality

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Prodi Akuntansi FE UAJY

QUALITY AND PRODUCTIVITY

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Quality

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Why is Quality a Concern?

Gives competitive advantage

Encourages return purchases

Provides customer with information and builds consumer confidence in the brand

Reduces costs incurred in solving post sales problems

Helps improve efficiency

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Quality Control

The responsibility of every member of the workforce for the quality of products and services provided by the business.

Emphasis on reducing defects, etc. before it gets to the final stage of production and certainly to the consumer.

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Quality Assurance

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Kualitas

Kualitas dapat diartikan sebagai tingkat keunggulan atau alat ukur relatif keunggulan suatu produk. Produk yang berkualitas atau bermutu adalah produk yang memenuhi atau melebihi harapan konsumen.

Harapan konsumen digambarkan dengan atribut atau dimensi kualitas yang terdiri dari delapan dimensi, yaitu : Performance yang menunjukkan seberapa konsisten dan seberapa baik

fungsi suatu produk

Aesthetic yang menunjukkan keindahan suatu produk Serviceability yang menunjukkan kemudahan dalam memelihara dan

memperbaiki produk Features yang merupakan perbedaan antara satu produk dengan produk

yang lain secara fungsional dilihat dari kualitas desain produk Reliability yang menunjukkan kemungkinan produk melakukan fungsinya

dalam jangka waktu tertentu Durability yang menunjukkan jangka waktu kegunaan suatu produk Quality of conformance yang menunjukkan ukuran suatu produk dalam

memenuhi spesifikasinya Fitness for use yang merupakan kesesuaian produk melaksanakan fungsi-

fungsi yang dinyatakan

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Pengukuran Biaya Kualitas

Pengukuran dan pelaporan kinerja mutu sangat penting untuk mencapai keberhasilan dalam peningkatan mutu dan pengukuran biaya kualitas merupakan dasar dari pelaporan mutu yang akan dihasilkan.

Untuk mengukur biaya kualitas perlu sistem penentuan biaya mutu.

Sistem Penentuan Biaya Kualitas adalah sistem untuk memantau dan mengumpulkan biaya untuk mempertahankan atau menyempurnakan mutu produk dalam suatu perusahaan

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Jenis Kualitas

Pada umumnya produk dikatakan berkualitas atau bermutu apabila memenuhi dua hal yaitu: Mutu rancangan (Quality of Design) fungsi dari

spesifikasi suatu produk Mutu Kesesuaian (Quality of Conformance) Kesesuaian berkaitan dengan produk yang disebut

sebagai produk cacat. Produk cacat adalah produk yang sudah tidak sesuai dengan spesifikasi atau ketentuan yang sudah ditentukan. Menurut pandangan tradisional produk yang memenuhi spesifikasi yang ditentukan apabila produk yang dihasilkan masih berada pada tingkat toleransi yang dapat diterima. Sedangkan menurut pandangan lingkungan pemanufakturan maju menganut pandangan Robust Quality View yang berarti produk yang dihasilkan tepat sesuai dengan spesifikasi yang sudah ditentukan tanpa ada batas toleransi.

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Quality Cost Management

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A quality product or

service is one that meets

or exceeds customer

expectations.

Quality of conformance

is a measure of how a

product meets its

specifications.

Costs of Quality

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Defining Quality Costs

1) Prevention costs

2) Appraisal costs

3) Internal failure costs

4) External failure costs

Costs of Quality

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Costs of Quality

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Examples of Quality Costs by Category

Costs of Quality

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Examples of Quality Costs by Category (contd)

Costs of Quality

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Kategori Biaya Kualitas

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Optimalisasi Biaya Kualitas

Dilakukan dalam rangka untuk menyeimbangkan antara biaya pengendalian dan biaya kegagalan

Dapat dilakukan dengan dua pendekatan

Pendekatan Tradisional

Pendekatan Kontemporer

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Pandangan Optimalisasi

Biaya Kualitas (tradisional)

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Quality Cost Graph

Accepted level

of quality

Quality foregone;

failure accepted

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Pandangan Optimalisasi

Biaya Kualitas (Kontemporer)

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Contemporary Quality Cost Graph

Control costs

decrease as

percentage of defects

decreases.

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Hidden Quality Costs are opportunity

costs resulting from poor quality.

Costs of Quality

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The Multiplier Method

The Market Research Method

The Taguchi Quality Loss Function

Hidden Quality Costs are opportunity

costs resulting from poor quality.

Costs of Quality

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The multiplier method assumes that the total failure cost is simply some multiple of measured failure costs:

Total external failure cost = k(Measured external failure costs)

where k is the multiplier effect

If k = 4, and the measured external failure costs are $3 million, then the actual external failure costs are estimated to be $12 million.

Costs of Quality

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The market research method uses formal market research methods to assess the effect of poor quality on sales and market share.

Customer surveys and interviews with members of a companys sales force can provide significant insights into the magnitude of a companys hidden costs.

Market research results can be used to project future

profit losses attributable to poor quality.

Costs of Quality

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The Taguchi loss function assumes any variation

from the target value of a quality characteristic

causes hidden quality costs.

Furthermore, the hidden quality costs increase

quadratically as the actual value deviates from

the target value.

Costs of Quality

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L(y) = k(y T)

k = A proportionately constant dependent upon the

organizations external failure cost structure

y = Actual value of quality characteristic

T = Target value of quality characteristic

L = Quality loss


Costs of Quality

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Costs of Quality

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Quality Loss Computation Illustrated

Costs of Quality

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Quality Cost Report

aActual sales of $5,000,000.

b$1,000,000/$5,000,000 = 20 percent. www.fe.uajy.ac.id


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Informasi Biaya Kualitas

Tujuan utama laporan biaya kualitas adalah dalam rangka untuk memperbaiki dan mempermudah perencanaan, pengendalian, dan pengambilan keputusan manajerial

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Quality Cost Categories: Relative Contribution Graphs

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AQL Quality Cost Graph

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Zero-Defects Quality Cost Graph

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Zero-defect standards reflects a

philosophy of total quality control and calls

for products and services to be produced

and delivered that meet the targeted value.

Controlling Quality Costs

The Total Quality Approach

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1. Progress with respect to a current-period standard

or goal (an interim standard report)

2. The progress trend since the inception of the

quality-improvement program (a multiple-period

trend report)

3. Progress with respect to the long-range standard

or goal (a long-range report)

The Total Quality Approach

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Trend Analysis

Quality Costs Actual Sales % of Sales

2000 $440,000 $2,200,000 20.0%

2001 423,000 2,350,000 18.0

2002 412,500 2,750,000 15.0

2003 392,000 2,800,000 14.0

2004 280,000 2,800,000 10.0

Assume the following data:

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Multiple-Trend Analysis

for Individual Quality Costs

Internal External

Prevention Appraisal Failure Failure

2000 2.0%1 2.0% 6.0% 10.0 %

2001 3.0 2.4 4.0 8.6

2002 3.0 3.0 3.0 6.0

2003 4.0 3.0 2,5 4.5

2004 4.1 2.4 2.0 1.5

Assume the following quality cost data:

1Expressed as a % of sales

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Interim Quality Performance Report


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Multiple-Period Trend Graph: Total Quality Costs


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Multiple-Period Trend Graph:

Total Quality Costs

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Multiple-Period Trend Graph: Individual Quality Costs Categories


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Multiple-Period Trend Graphic:

Individual Quality Cost Categories

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Multiple-Period Trend Graph: Relative Quality Costs


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Long-Range Quality Performance Report


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The Guru of Quality

Management (Guru Mutu)

PIONEERS

William Edwards Deming

Joseph M. Juran

FOLLOWERS

Philip B. Crosby

Masaaki Imai

Armand V. Feigenbaum

Kaoru Ishikawa

Taiichi Ohno

Shigeo Shingo

Genichi Taguchi

CONTEMPORIES

Tom Peters and Robert Waterman

Richard Pascale and Anthony Athos

William Quichi

William Conway

Richard Schonberger

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Deming on Safety

Currently, management works under the assumption that people and not the systems they

work in are responsible for safety. We therefore,

reward and punish people but the system they

work in remains unchanged (W.E. Deming, July 11, 1992)

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W. Edwards Deming

Statistics professor, specializing in acceptance sampling

Went to Japan after WW II

Helped Japanese focus on and improve quality

System (not employees) is cause of poor quality

Fourteen Points

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Quality - Deming

Quality is a predictable degree of uniformity at low

cost, suited to the market

Quality improves as variability decreases

Statistical quality control is used to predict variation

Need participation of workers

Inspection is late and costly

Demings 14 points

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William Edwards Deming The 14 Points

1. Constant Improvement of service and product.

2. Adopt new philosophy.

3. Cease dependence on Inspection on Quality.

4. Minimizing total cost.

5. Improve system of production and service.

6. Institute training of the job.

7. Institute leadership

8. Drive out fear, work effectively

9. Breakdown barriers between departments

10. Ask for new level of productivity to workers

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William Edwards Deming The 14 Points

11. Substitute leadership Eliminate work standard

Eliminate MBO

12. Remove barriers Rob work hours

Rob people in management

13. Institute program of Education and self improvement

14. To accomplish transformation is everybodys job.

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Deming Chains Reaction

Improve quality costs decrease productivity improves better quality and lower price captures the

market business survives and grows more jobs created.

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PLAN

CHECK

DO ACT

The Deming Cycle or PDCA Cycle

Plan a change to the process. Predict the effect

this change will have and plan how the effects

will be measured

Implement the change

on a small scale and

measure the effects

Adopt the change as a

permanent modification to

the process, or abandon it.

Study the results to learn what

effect the change had, if any.

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Joseph Juran

Went to Japan in 1951

Quality begins by knowing what

customers want

80% of defects are controllable

Quality Planning

Quality control

Quality improvement

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Joseph Juran

Quality trilogy: planning, control and

improvement

Quality improvement is part of every job

Quality problems are mostly managerial in

nature

Quality is fitness for use

Cost of quality accounting system

Pursuit of quality pays for itself only to a point

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Joseph M. Juran and the Cost Of Quality

100% defective Point of Enough quality

Total

Costs Unavoidable

costs

Avoidable

costs

Cost

s

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Joseph Juran 10 essential stages

1. Need and opportunity to improve quality

2. Set goals for continuous improvement

3. Build an organization

4. Give everyone training

5. Carryout projects to solve problems

6. Report progress

7. Show recognition

8. Communicate results

9. Keep a record of success

10. Incorporate annual improvement into companys system

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Philip B. Crosby

Martin Marietta, ITT, starting in

1960s

Quality is Free

Management must be firmly

behind any quality plans

Do it right the first time

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Phillip B. Crosby

Quality is free . . . :

Quality is free. Its not a gift, but it is free.

What costs money are the unquality things --

all the actions that involve not doing jobs

right the first time.

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Philip B. Crosby

Zero defects

Quality is free

Quality is conformance to

requirements

No reason for errors or defects

Mostly used in US as

motivational tool

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Philip Crosby Quality is Free

1. Management commitment

2. Quality improvement teams

3. Use quality measurement

4. Evaluate quality of cost and demonstrate any saving

5. Use quality awareness to remind people.

6. Aim to prevent problems by taking corrective action

7. Establish zero defect initiative

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Philip Crosby Quality is Free

8. Educate and train employee

9. Arrange discussion and presentation for zero defect.

10. Set goal to provide target for improvement

11. Remove the causes of error

12. Recognize the efforts

13. Formulate future policy

14. Do it all over again.

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CROSBYs MATURITY GRID

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Masaaki Imai KAIZEN

Unending improvement in Japanese mentality.

People oriented approach.

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Feigenbaun

1. Customer defined quality

2. Top management leadership

3. Quality as a strategic issue

4. All employees responsible for quality

5. Continuous improvement

6. Shared problem solving

7. Statistical quality control

8. Training & education for all employees

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Armand V Feigenbaum

One best of managing organization

Customer oriented

Cost effectiveness

Involves all people

Four steps approaches

Set three objectives

Major types of cost

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Armand V Feigenbaum


Four steps approaches Set quality standards

Appraise the performance

Act for correction

Plan for improvement


Major types of cost

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Armand V Feigenbaum


Four steps approaches


Strengthening the quality improvement process

Making improvement a habit

Recognizing that quality and cost saving are complementary objectives

Major types of cost

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Kaoru Ishikawa 7 tools

Fishbone diagrams

Pareto analysis

Stratification

Tally charts

Histograms

Scatter diagrams

Control charts

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Taiichi Ohno

JIT = Kanban

Excess production

Waiting

Conveyance

Motion

The process

Inventory

Defects

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Shigeo Shingo

Poke-yoke = Zero defect

Error discovery

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Genichi Taguchi

Pioneered a new perspective on quality based on the economic

value of being on target and reducing variation and dispelling the

traditional view of conformance to specifications:

No Loss Loss Loss

Tolerance

0.500 0.520 0.480

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Genichi Taguchi

Robust Design: Improve the quality by minimizing

the effect of the causes of variation without

eliminating the causes.

The quadratic loss function

Total loss to society

Continuous quality improvement and cost reduction

are necessary for an organizations continuing health

in a competitive environment

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Tom Peters and Robert Waterman

The 7 essentials for an excellence organization

Strategy

Structure

Systems

Staff

Style

Shared values

skills

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Richard Pascale and Anthony Athos

Hard Ss (America and Japanese)

Soft Ss (Japanese)

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William Ouchi Z theory

Short term employment

Rapid evaluation and promotion

Specialized carrier paths

Explicit and formal control mechanisms

Individual decision making

Individual responsibility

Segment concern for employee

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William Conway

Three areas of waste Time Capital Material

Efforts to reduce Value the human element Use SPC Everybody solve their problems

Use vision statement and brain storming Encourage managers to try industrial

engineering

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Richard Schonberger 12 multiple dimensions of quality

1. Conformance to specification every time 2. Superior performance 3. Quick response 4. Quick-change expertise 5. Innovative features 6. Reliability 7. Durability 8. Serviceability 9. Aesthetics 10. Perception of quality 11. Humanity 12. value

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Pareto Analysis

Flow Chart

Check Sheet

Histogram

Scatter Diagram

SPC Chart

Cause-and-Effect Diagram

Seven Quality Control Tools

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NUMBER OF CAUSE DEFECTS PERCENTAGE

Poor design 80 64 %

Wrong part dimensions 16 13

Defective parts 12 10

Incorrect machine calibration 7 6

Operator errors 4 3

Defective material 3 2

Surface abrasions 3 2

125 100 %

Pareto Analysis

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Pe

rce

nt fr

om

ea

ch

ca

use

Causes of poor quality

0

10

20

30

40

50

60

70 (64)

(13) (10)

(6) (3) (2) (2)

Pareto Chart

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Flow Chart

Operation Decision Start/ Finish

Start/ Finish

Operation

Operation Operation

Operation

Decision

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Check Sheet

COMPONENTS REPLACED BY LAB

TIME PERIOD: 22 Feb to 27 Feb 2002

REPAIR TECHNICIAN: Bob

TV SET MODEL 1013

Integrated Circuits ||||

Capacitors |||| |||| |||| |||| |||| ||

Resistors ||

Transformers ||||

Commands

CRT |

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Histogram

0

5

1

0

15

20

1 2 6 13 10 16 19 17 12 16 2017 13 5 6 2 1

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Scatter Diagram

Y

X

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Control Chart

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12

6

3

9

15

21

24

2 4 6 8 10 12 14 16

Sample number

Nu

mb

er

of

defe

cts

UCL = 23.35

LCL = 1.99

c = 12.67

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Cause-and-Effect Diagram

Quality Problem

Out of adjustment

Tooling problems

Old / worn

Machines

Faulty testing equipment

Incorrect specifications

Improper methods

Measurement

Poor supervision

Lack of concentration

Inadequate training

Human

Deficiencies in product design

Ineffective quality management

Poor process design

Process

Inaccurate temperature

control

Dust and Dirt

Environment

Defective from vendor

Not to specifications

Material- handling problems

Materials

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The Malcolm Baldrige Award

The Deming Prize

RIT/USA Today Quality Cup

European Quality Award

Presidents Quality Award

Excellence in Productivity Improvement

NASA

Quality Awards and Certifications

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Productivity

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Productivity:

Measurement and Control

Productivity is concerned with producing output

efficiently, and is it specifically addresses the relationship of output and

the inputs used to produce the outputs.

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Pengendalian Produktivitas

Produktivitas berkaitan dengan memproduksi output secara efisien dan lebih ditujukan pada hubungan output dan input yang digunakan untuk memproduksi produk.

Efisiensi produktivitas total (Total Productive Efficiency) adalah titik yg memenuhi 2 kondisi: Technical Efficiency

Menggunakan input yang lebih sedikit untuk menghasilkan output yang sama

Menghasilkan output yang lebih banyak dengan menggunakan input yang sama

Menghasilkan output yang lebih banyak dengan menggunakan input yang relatif lebih sedikit

Input Trade-Off Efficiency

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Total productive efficiency is the point at which two

conditions are satisfied:

(1) For any mix of inputs that will produce a

given output, no more of any one input is

used than necessary to produce the output.

(2) Given the mixes that satisfy the first

condition, the least costly mix is chosen.

Productive Efficiency

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Technical Efficiency is the condition where no more of any one input is used than necessary to produce a given output.

Technical efficiency improvement is when less inputs are used to produce the same output or more output are produced using the same input.


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Of the two combinations that produce the same output,

the least costly combination would be chosen.


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Pengukuran Produktivitas

Pengukuran produktivitas berhubungan dengan pengukuran perubahan produktivitas sehingga usaha-usaha untuk meningkatkan produktivitas dapat dievaluasi. Produktivitas dapat diukur dengan dua cara yaitu : Pengukuran Produktivitas Parsial

Rasio Produktivitas = Output / Input

Pengukuran Produktivitas Total

Profile Productivity

Profit Linked Productivity

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Pengukuran Produktivitas Berkait Laba (Profit Linked Productivity)

Merupakan pengukuran produktivitas dengan cara menilai pengaruh perubahan produktivitas terhadap laba. Langkah-langkah perhitungan yang dapat dilakukan adalah :

Menghitung masukan yg akan digunakan untuk periode ini tanpa memperhitungkan perubahan produktivitas: PQ = Current output / base-period productivity ratio

Menghitung PQ cost total (PQ xP)

Menghitung cost of input sesungguhnya (AQXP)

Menghitung dampak produktivitas terhadap laba: Profit-linked effect = Total PQ cost - Total Current cost.

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Illustrasi :

1997 1998

Jumlah unit yang diproduksi

JKL yang digunakan

Bahan Baku yang digunakan (kg)

Harga jual per unit

Upah per JKL

Harga Bahan Baku per kg

120.000

40.000

1.200.000

Rp 50,00

11,00

2,00

150.000

37.500

1.700.000

Rp 48,00

12,00

3,00

Rasio Produktivitas Operasional Parsial dapat diketahui :

1997 1998

Rasio Produktivitas Tenaga Kerja

Rasio Produktivitas Bahan

3,000

0,100

4,000

0,088

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Illustrasi :

Apabila diasumsikan bahwa pada tahun 1998 tidak ada perubahan tingkat produktivitas (Productivity Quantity) maka jumlah bahan dan tenaga kerja yang akan terjadi adalah :

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Price recovery Component Merupakan perbedaan perubahan total laba dengan

perubahan produktivitas yang terkait laba. Pendekatan ini dapat memperlihatkan kemampuan penghasilan perusahaan dalam menutup perubahan biaya yang terjadi apabila tidak terjadi perubahan produktivitas

1998 1997 Perubahan

Penghasilan

Biaya

Rp 7.200.000,00

5.550.000,00

Rp 6.000.000,00

2.840.000,00

Rp 1.200.000,00

2.710.000,00

Laba Rp 1.650.000,00 Rp 3.160.000,00 (Rp 1.510.000,00)

Price Recovery Component = Perubahan Laba - Perubahan Laba karena Perubahan Produktivitas = Rp 1.510.000,00 - Rp 450.000,00 = Rp 1.060.000,00 Ini berarti menunjukkan bahwa kenaikan penghasilan tidak mampu menutup kenaikan biaya yang terjadi akibat perubahan produktivitas

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Improving quality may improve

productivity. If rework is reduced by

producing fewer defective units, then

less labor and few materials are used to

produce the same output. Reducing the

number of defective units improves

quality; reducing the amount of inputs

used to improve productivity.

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Research Finding

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Research Finding

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Quality is a Journey, not a Destination

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The End

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