ANALISA PENERAPAN BIAYA DAN PENGARUHNYA TERHADAP TINGKAT PENJUALAN PADA PT.ANDALAS BERSAMA CORP.

Abstract

Based on the research conducted by the author, it was obtained that PT. ANDALASTOGETHER. apply quality costs by grouping them according to the group of authorities andresponsible for the costs incurred in the company. Between quality and sales costs there is asignificant relationship or negative influence. This means that increasing quality costs can causesales to decline. This is due to the decline in product quality due to production abnormalities dueto lack of workforce and the presence of several new employees. The percentage of total qualitycosts for company sales is still quite high, which ranges from 16-25%, far from the ideal standardof only 2.5%. this shows that the company has not succeeded in implementing quality control.The author submits so that the classification of quality costs at the company is not onlygrouped based on the authorities for the occurrence of these costs, but also based on thecharacteristics of each quality cost. It is better for companies to prepare a budget to determinethe quality standard of quality so that no more than 2.5% of sales of companies need to provideadequate training and more supervision to employees in carrying out production activities.