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  • Pertemuan7 QualityCost

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    Raja Putra
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    CUCUL Inc's total quality costs for 2021 were $342,980 or 32.6492% of sales of $1,050,500. The largest costs were internal failure costs of $120,940 or 11.5126% of sales due to rework, software errors, and downtime from quality problems. Prevention costs of $107,100 or 10.1951% were spent on quality improvement projects, system development, and statistical process control. PT Cookylogy's total quality costs for May 2022 were Rp97,633,250 or 13.7500% of sales of Rp710,060,000. The largest costs were appraisal costs of Rp36,950,

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    CUCUL Inc's total quality costs for 2021 were $342,980 or 32.6492% of sales of $1,050,500. The largest costs were internal failure costs of $120,940 or 11.5126% of sales due to rework, software errors, and downtime from quality problems. Prevention costs of $107,100 or 10.1951% were spent on quality improvement projects, system development, and statistical process control. PT Cookylogy's total quality costs for May 2022 were Rp97,633,250 or 13.7500% of sales of Rp710,060,000. The largest costs were appraisal costs of Rp36,950,

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    8 views7 pages

    Pertemuan7 QualityCost

    Uploaded by

    Raja Putra
    CUCUL Inc's total quality costs for 2021 were $342,980 or 32.6492% of sales of $1,050,500. The largest costs were internal failure costs of $120,940 or 11.5126% of sales due to rework, software errors, and downtime from quality problems. Prevention costs of $107,100 or 10.1951% were spent on quality improvement projects, system development, and statistical process control. PT Cookylogy's total quality costs for May 2022 were Rp97,633,250 or 13.7500% of sales of Rp710,060,000. The largest costs were appraisal costs of Rp36,950,

    Copyright:

    © All Rights Reserved
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    Download as xlsx, pdf, or txt
    of 7

    CUCUL Inc

    Quality Cost Report


    For the year ended Dec 31, 2021
    Amount % of Sales
    Prevention cost Sales
    Quality improvement projects $ 48,750 4.6406%
    System development $ 35,550 3.3841%
    Statistical process control $ 22,800 2.1704%
    Total Prevention Cost $ 107,100 10.1951%

    Appraisal cost
    Supervision inspection activities $ 11,400 1.0852%
    Inspection of goods in process $ 32,650 3.1080%
    Final product testing $ 28,050 2.6702%
    Total Appraisal Cost $ 72,100 6.8634%

    Internal Failure Cost


    Rework labor and overhead $ 22,650 2.1561%
    Debugging software errors $ 52,650 5.0119%
    Downtime caused by quality problem $ 35,450 3.3746%
    Net cost of scrap and spoilage $ 10,190 0.9700%
    Total Internal Failure Cost $ 120,940 11.5126%

    External Failure Cost


    Replacement beyond warranty period $ 14,000 1.3327%
    Lost sales arising poor quality $ 28,840 2.7454%
    Total External Failure Cost $ 42,840 4.0781%

    TOTAL QUALITY COST $ 342,980 32.6492%


    $ 1,050,500
    PT Cookylogy
    Quality Cost Report
    For the month ended May 31, 2022
    Amount % of Sales
    Prevention cost Sales
    Supplier evaluation Rp 3,906,250 0.5501%
    Quality engineering Rp 6,513,750 0.9174%
    Audit quality effectiveness Rp 7,237,500 1.0193%
    Total Prevention Cost Rp 17,657,500 2.4868%

    Appraisal cost
    Plant utilities in inspection area Rp 9,650,000 1.3590%
    Depreciation of testing equipment Rp 12,500,000 1.7604%
    Supplies used in testing Rp 6,988,100 0.9842%
    Inspection of incoming materials Rp 7,812,500 1.1003%
    Total Appraisal Cost Rp 36,950,600 5.2039%

    Internal Failure Cost


    Downtime caused by quality problem Rp 4,588,500 0.6462%
    Disposal of defective product Rp 6,018,250 0.8476%
    Retesting of reworked products Rp 4,588,500 0.6462%
    Total Internal Failure Cost Rp 15,195,250 2.1400%

    External Failure Cost


    Repair beyond warranty period Rp 14,475,000 2.0386%
    Product recalls Rp 3,439,000 0.4843%
    Complaint adjustment Rp 3,884,650 0.5471%
    Liability arising from defective products Rp 6,031,250 0.8494%
    Total External Failure Cost Rp 27,829,900 3.9194%

    TOTAL QUALITY COST Rp 97,633,250 13.7500%


    Rp 710,060,000

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