AN ANALYSIS OF THE IMPLEMENTATION OF CONTINUOUS IMPROVEMENT IN ENHANCING OPERATIONAL PERFORMANCE AND PROFITABILITY AT PT KALBE FARMA TBK

Sandi Bagas Permana; Angeleen Magdalena Suryani Sinaga; Siti Nur Khofifah; Risky Budianto

doi:10.32477/4z28q727

Authors

Sandi Bagas Permana Universitas Negeri Surabaya
Angeleen Magdalena Suryani Sinaga Universitas Negeri Surabaya
Siti Nur Khofifah Universitas Negeri Surabaya
Risky Budianto Universitas Negeri Surabaya

DOI:

https://doi.org/10.32477/4z28q727

Keywords:

Continuous Improvement, Management Accounting, PDCA Cycle, Cost of Quality, PT Kalbe Farma Tbk

Abstract

This study aims to analyze the implementation of Continuous Improvement at PT Kalbe Farma Tbk from a management accounting perspective. Although PT Kalbe Farma Tbk showed solid net sales growth from 2021 to 2025, the company faces operational challenges such as cost of quality management, employee turnover, sales mix optimization, innovation commercialization, and shifting customer loyalty. Utilizing the Plan-Do-Check-Act (PDCA) framework, this research formulates strategic recommendations across five key operational areas: quality improvement, human resources cost reduction, revenue optimization, innovation integration, and customer retention. The findings suggest that structured continuous improvement backed by quantitative cost-benefit evaluations significantly enhances operational efficiency, profit margins, and long-term business sustainability.

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