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  • TUGAS AKMEN Pert. 5 Pannia Putri Budi Chandra 20190100056

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    Pannia
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    The document contains quality cost reports for three companies - Care Company for 2012 and 2013, and Thomas Manufacturing for 2013. It shows the costs incurred for quality prevention, appraisal, internal failures, and external failures as percentages of total sales. Care Company reduced total quality costs from 20% of sales in 2012 to 15.45% in 2013 by lowering internal failure costs. Thomas Manufacturing spent 20.2% of sales on quality costs, with the highest amounts going to appraisal and internal failure costs.

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    The document contains quality cost reports for three companies - Care Company for 2012 and 2013, and Thomas Manufacturing for 2013. It shows the costs incurred for quality prevention, appraisal, internal failures, and external failures as percentages of total sales. Care Company reduced total quality costs from 20% of sales in 2012 to 15.45% in 2013 by lowering internal failure costs. Thomas Manufacturing spent 20.2% of sales on quality costs, with the highest amounts going to appraisal and internal failure costs.

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    17 views3 pages

    TUGAS AKMEN Pert. 5 Pannia Putri Budi Chandra 20190100056

    Uploaded by

    Pannia
    The document contains quality cost reports for three companies - Care Company for 2012 and 2013, and Thomas Manufacturing for 2013. It shows the costs incurred for quality prevention, appraisal, internal failures, and external failures as percentages of total sales. Care Company reduced total quality costs from 20% of sales in 2012 to 15.45% in 2013 by lowering internal failure costs. Thomas Manufacturing spent 20.2% of sales on quality costs, with the highest amounts going to appraisal and internal failure costs.

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    of 3

    TUGAS AKUNTANSI MANAJEMEN

    PERTEMUAN 5
    NAMA : PANNIA PUTRI BUDI CHANDRA
    NIM : 20190100056
    HARI/SESI : RABU/17.30-19.30

    SOAL 1
    Care Company
    Quality Cost Report
    For the Year Ended 2012

    Quality Cost % of Sales


    Prevention Costs:
    Quality Training $20.000 $20.000 0,4%
    Apprasial Costs :
    Inspection of Raw Matrial $30.000
    Inspection of Product $50.000 $80.000 1,6%
    Internal Failure Costs:
    Scrap $200.000
    Rework $300.000 $500.000 10%
    External Failure Costs:
    Warranties $400.000 $400.000 8%
    TOTAL QUALITY COST $1.000.000 20%
    Care Company
    Quality Cost Report
    For the Year Ended 2013

    Quality Cost % of Sales


    Prevention Costs:
    Quality Training $40.000 $40.000 0,8%
    Apprasial Costs :
    Inspection of Raw Matrial $20.000
    Inspection of Product $62.500 $82.500 1,65%
    Internal Failure Costs:
    Scrap $150.000
    Rework $200.000 $350.000 7%
    External Failure Costs:
    Warranties $300.000 $300.000 6%
    TOTAL QUALITY COST $772.500 15.45%
    SOAL 2
    Thomas Manufacturing
    Quality Cost Report
    For the Year Ended 2013

    Quality Cost % of Sales


    Prevention Costs:
    Quality Training $72.000
    Supplier Evaluation $20.000 $92.000 1,53%
    Apprasial Costs :
    Labor Inspection $150.000
    Labor Testing $180.000 $330.000 5.5%
    Internal Failure Costs:
    Scrap $190.000
    Rework $240.000 $430.000 7.17%
    External Failure Costs:
    Warranties $240.000
    Complaint Adjusmtmen $120.000 $360.000 6%
    TOTAL QUALITY COST $1.212.000 20.2%

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