Biaya Mutu
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Bahan Bacaan • Katz, J., Green, E., Managing Quality, Mosby, 1992, Chapter 15: Evaluating Your QM Program • Katz, J., Green, E., Mosby, 1997 • Kelly, J.M., Total Quality Management, Alexander Hamilton Inst, Inc, 1994. Pp 61-66.
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Model-model penghitungan biaya mutu (John Marsh: The Quality Toolkit) • P-A-F Model (Prevention-Appraisal-Failure) • Process Cost Model: COC & CONC (Cost of Conformance & Cost of Non Conformance) • Life Cycle Model: biaya dikelompokkan sesuai dengan tiap fase dari product life cycle • Model based on minimising the loss to society, considering the costs incurred when a process deviates from the ideal performance qcost
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P-A-F Model • Prevention Costs • Appraisal Costs • Failure Costs: –External failure costs –Internal failure costs qcost
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Product life cycle
Development
Introduction
Growth
Maturity
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Decline
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Prodcut life cycle (modifikasi dari Wilson, Kennedy, Trammel, 1995) Product Marketing & Distribution preparation
Customer Future needs projection
Idea generation
Technology selection
Final product definition
Technology Development For Process selection
Product design & evaluation
Product Manufacture, Delivery & use
Disposal
Manufacturing System design
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Biaya mutu (PAF-model) • Prevention cost: – – – – –
employee orientation, training identification of customer needs quality planning, developing quality systems quality teams, quality recognition/award procurement, etc
• Appraisal/Inspection cost: – – – – – –
inspections of incoming materials inspections of work in progress inspections of finished goods inspectors training quality audits, calibration of equipment documentation, etc
• Failure cost – internal failure cost: rework, overtime, re-inspection, administrative cost – external failure cost: response to complaints, returns, replacement, lost customers, etc qcost
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Berapa besar biaya mutu • Menurut Crosby (Katz & Green, Managing Quality, Mosby 1992): – 2.5 % sampai dengan 4.5 % pendapatan operasional (operational income) dari organisasi – Tidak kurang dari 5 % x biaya operasional (Katz & Green, 1997)
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Perbandingan yang umum terjadi pada organisasi penghasil barang Appraisal Costs:15-20 %
Prevention costs: 0-10 %
Failure costs: 75-80 %
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Biaya mutu Q problems resolution (15 %)
Appraisal system (25 %)
Respons system (50 %) Quality Opportunities (35 %)
Value system (25 %)
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Biaya mutu Direct costs + Overhead costs ------------------------------------- x 100 % Operating Income = 2.5 % - 4.5 %
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• Katz & Green 1997: • 25-40-35 (awareness, measurement, improvement) • 25-25-15-35 (awareness, measurement, nonconformance,improvement)
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Enam langkah analisis biaya mutu (Kelly) • Bentuk kelompok kerja “biaya mutu” • Lakukan wawancara thd manajer: – mengetahui dan mengkategorikan biaya mutu – mengetahui hidden cost
• Lakukan kajian thd “financial statement dan customer records” • Tentukan parameter-parameter untuk mengukur, meneliti dan memonitor (track) komponen biaya mutu • Kembangkan program untuk meneliti dan memonitor biaya mutu • Lakukan monitoring efek TQM thd biaya mutu qcost
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Non conformance factor
Nursing data entry into computer; diet orders only
Tracking mechanism
Annual Activity rate
Direct labour cost
Total Direct labour cost
Omission or incorrect patient diet entered into computer
75 errorsw/day 75 x 365 days/yr 27.375 errors/yr Waste cost: 20 meals/day Wasted at $5/ Meal 20x365= 7300 meals/yr $5x7300= $36500/yr
Labour time=5 min/err 5 minutes=0.08 hr Labour cost= $30/hr 0.08 x $30=$2.40/err 27375 x $2.40= $65.700/yr
Must double labour cost because you pay twice to get the job done once 2x65.700= $131.400
Total cost of nonconformance= 131.400 + 36.500 + 65.700 = 233.600 $ qcost
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IGD • Pendapatan operasional rata-rata tahun 2010 = Rp 200 juta per bulan, proyeksi terjadi peningkatan pendapatan 2,5 % per bulan di tahun 2011 dan 2012, dengan dibukanya trauma center pada Oktober 2010 • Tim mutu mengalokasikan biaya untuk perbaikan mutu di IGD = 150 juta untuk tahun 2012 • Bagaimana komentar Saudara ? qcost
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Tugas • Pilih satu unit kerja, hitung pendapatan operasional setahun, hitung besaran biaya mutu yang diusulkan, dan akan digunakan untuk apa
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