Pengaruh Total Quality Management pada Sistem Pengukuran Kinerja Terhadap Pengembangan Produk dan Efisiensi Biaya: Studi Kasus pada PT Bintang Alam Semesta

The growing global competition will encourage firms to try to maintain their competitive advantage. One way that can be done by giving full attention to the quality. With regard to this, so this research tries to identify the variables that affect the quality of a company's products. The variab...

Full description

Saved in:
Bibliographic Details
Main Authors: Meyliana -, Agus Yoan Renata
Format: Article
Language:English
Published: Maranatha Christian University 2013-07-01
Series:Jurnal Akuntansi
Online Access:https://journal.maranatha.edu/index.php/jam/article/view/354
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:The growing global competition will encourage firms to try to maintain their competitive advantage. One way that can be done by giving full attention to the quality. With regard to this, so this research tries to identify the variables that affect the quality of a company's products. The variables used include Total Quality Management (TQM) and performance measurement systems. Performance measurement system include product development and cost efficiency. Samples taken by using purposive sampling method. The purpose of this research was to 1) know how much influence TQM in measuring performance, improving cost efficiency, and perform product development in the company's operations; 2) to determine the importance of the role of TQM in improving the company's competitive advantage; and 3) to determine strengths and weaknesses in the practice of TQM. The results showed that performance measurement systems have a positive impact on Total Quality Management.
ISSN:2085-8698
2598-4977