Biaya Kualitas : Upaya Meningkatkan Profitabilitas

Abstract

This research is to analyze the role of quality costs as an effort to improve profitability at Black Cup Coffee Roaster. This research employed a descriptive qualitative method with a case study approach. Data were collected through interviews with the company’s management and documentation of the company’s financial reports for the 2021-2025 period. The results indicate that Black Cup Coffee Roaster has consistently 
implemented quality cost management by increasing quality cost allocations each year to maintain product quality. The ratio of quality costs to net sales ranged from 2,11% 2,42% indicating efficient costs management. The company’s profitability, measured by the Net Profit Margin (NPM), remained relatively stable at 39.5%-40%.this research implications is that quality costs, particularly prevention costs, represent a 
long-term investment in prevention costs helps reduce waste, minimize failure costs, maintain consistent product quality, enhance customer satisfaction, and ultimately improve net sales and the company’s 
profitability.