Metode Taguchi Sebagai Salah Satu Alternatif Pengendalian Biaya Mutu

Barbara Gunawan


The requirement for the company to compete and exist in the global market is to produce quality products in accordance with established standards. If the product is not qualified to consumers it would appear that the claim is a sign of the emergence of quality cost. One of the current quality control methods used in the United States is the Taguchi method developed by Genichi Taguchi, which uses statistical methods ekuipment design to enhance product design. The strategy used is to create quality products and against disturbances by eliminating the impact caused by the interference and eliminate the causes of the disorder. Interference in question can be a bad product, the production is not perfect, and environmental factors. Taguchi method is intended to measure the impact of quality on the costs by centralizing production consists of three stages of system design, parameter design and tolerance design.



Quality; Cost of Quality; Cost Of Quality; Taguchi Methods

Full Text:

Download Article


Anderson, S. W., dan K. Sedatole. 1998. Designing Quality Into Products: The Use of Accounting Data in New Product Development, Accounting Horizons (September).

Atkinson, A. A., et. al. 1995. Management Accounting, Englewood Cliffs, NJ: Prentice-Hall, Inc.

Kim, M. W., dan W. M. Kiao. 1994. Estimating Hidden Quality Costs With Quality Loss Functions, Accounting Horizons (March).

Lam, S. S. K. 1996. Applications of Quality Improvement Tools in Hongkong: An Empirical Analisys, Total Quality Management (December).

Lemak, D. J., et. al. 1997. Commitment to Total Quality Management: Is There A Relationship With Firm Performance?, Journal of Quality Management (January).

Margavio, G. W., et. al. 1993. Quality Improvement Technology Using The Taguchi Method, The CPA Journal (December): 72-75.

Miles, M. P., dan G. R. Russel. 1997. Total Quality Management and The Environment, Journal of Quality Management (January).

Mulyadi. 1993. Akuntansi Manajemen: Konsep, Manfaat dan Rekayasa, Edisi Kedua, Yogyakarta: Bagian Penerbitan STIE YKPN.

Pinto, J. K., dan O. P. Kharbanda. 1996. How to Fail in Project Management (Without Really Trying), Bussiness Horizons (July/August).

Roth, H. P., dan T. L. Albright. 1994. What Are The Cost of Variability?, Management Accounting (June): 51-55.

Stevens, T. 1996. Method To The Madness. Industry Week: Section Design (November).

Supriyono. 1994. Akuntansi Biaya dan Akuntansi Manajemen untuk Teknologi Maju dan Globalisasi, Edisi Pertama, BPFE Yogyakarta.

Article Metrics

Abstract view : 28 times
Download Article - 89 times


  • There are currently no refbacks.

Certified Public Accountant (CPA) Test Centre Room
Gedung Ki Bagus Hadikusuma (E4) Lantai 2 Pojok Barat, Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia
Website: - E-mail:
Phone: +62 274 387 656 (ext: 334)

Journal of Accounting and Investment is licensed under Creative Commons Attribution 4.0 International License.