This research means to discover the influence of top management commitment and the perception of division manager about total quality management (TQM) and the implementation of fundamental base of it toward to the effectiveness of the quality cost control (QCC) and its implication to the managerial performance at BU"MN (state owned company) manufacturers in Indonesia. Population method survey is implemented to 28 BU"MN manufacturers in Indonesia. The data used are primary and secondary data. Then, the hypothesis is tested using path analysis.The results show that: 1) Top management commitment and perceptions of division managers have no significant relationship with the application of the basic pillars of Total Quality management in BUMN manufacturer. (2) Simultaneously and partially, the commitment of top management, the perception of division manager, and the implementation of fundamental base of TQM have influence toward the effectiveness of QCC; and (3) The implications of both simultaneously and partially of commitment of top management, the perception of division manager, the implementation of fUndamental base of TQM, and the effectiveness of QCC influence the managerial performance. |