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M/N/JEMEN

8EFD/S/FK/N
/KIlVlI/S
Iujucn FemLe|cjcrcn
Menje|c:kcn mcncjemen Lercc:crkcn
ckIiviIc: ccn menje|c:kcn huLungcnnyc
cengcn Licyc Lercc:crkcn ckIiviIc:
Meje|c:kcn cnc|i:i: ni|ci prc:e:
Menje|c:kcn pengukurcn kinerjc ckIiviIc:
Menje|c:kcn ckIiviIc: Lercc:crkcn
kcn:umen ccn Licyc pemc:ck
Mcncjemen Lercc:crkcn
ckIiviIc:
FencekcIcn unIuk ke:e|uruhcn :i:Iem
IerinIegrc:i ccn Lerfcku: pccc perhcIicn
mcncjemen cIc: LerLcgci ckIiviIc:
cengcn menunjukkcn ni|ci Lcgi pe|cnggcn
ccn |cLc .
EXHI8II EXHI8II 5 5--1 1
DlMENSlCN/L /8M MCDEL
2-dimensional
model shows
intersection oI cost
& process.
2-dimensional
model shows
intersection oI cost
& process.
/8M lMFLEMENI/IlCN MCDEL
Ferenccnccn :i:Iem
Sc:crcn ccn Iujucn :i:Iem /8M
Fc:i:i pe:cingcn peru:chccn :ccI ini ccn
ycng ciinginkcn
Frc:e: Li:ni: ccn Lcurcn prccuk peru:chccn
Jccwc|, Icnggung jcwcL ycng ciLeLcnkcn,
ccn :umLerccyc ycng ciLuIuhkcn unIuk
imp|emenIc:i
Kemcmpucn peru:chccn unIuk
mengimp|emenIc:ikcn, mempe|cjcri ccn
menggunckcn infcrmc:i Lcru
/8M ccn ckunIcn:i
perIcggung jcwcLcn
FerIcnggujcwcLcn ccc|ch ccrc
funccmenIck ccri kcnIrc| ckunIcn:i
mcncjeric|
Jugc LerhuLungcn unIuk cnc|i:i: ni|ci prc:e:
penugc:cn Icnggung jcwcL
MeneIcpkcn pengukurcn kinerjc, Ic|ck ukur
Evc|uc:i kinerjc
Fenugc:cn penghcrgccn
Si:Iem LerLc:i: Keucngcn
Iugc: perIcnggungjcwcLcn, mengukur
kinerjc cc|cm LenIuk keucngcn
8ergunc cc|cm |ingkungcn cengcn
peruLchcn |cmLcI cIcu :ecikiI
Lingkungcn ycng cicefini:ikcn cengcn
Lcik cIcu re|cIif IeIcp
Si:Iem Lecc:crkcn ckIiviIc:
DikemLcngkcn unIuk peru:chccn
cengcn |ingkungcn pengemLcngcn
ycng Lerke|cnjuIcn
Iugc: perIcnggungjcwcLcn unIuk prc:e:
Menggunckcn Lcik pengukurcn kinerjc
keucngcn ccn ncn keucngcn
Digunckcn cc|cm |ingkungcn ycng
LeruLch cepcI
/kcr pemicu
Memchcmi cpc ycng menyeLcLkcn Licyc
ckIiviIc: cengcn memchcmi inpuI ckIiviIc:
ccn cuIpuI: cc:cr ckIiviIc: ci|ckukcn
/kIiviIc: Lerni|ciIcmLch
DiwcjiLkcn unIuk memenuhi percIurcn hukum
/kIiviIc: ci:creIicncry:
/kIiviIc: ycng menghc:i|kcn peruLchcn kcnci:i
FeruLchcn kcnci:i ycng Iicck Li:c ciccpci
me|c|ui ckIiviIc: :eLe|umnyc
/kIiviIc: ycng memungkinkcn LerLcgci
ckIiviIc: |cinnyc ci|ckukcn
me|ckukcn Licyc Lerni|ci IcmLch unIuk
menccpci efi:ien:i :empurnc
Menge|iminc:i :cmpch ccn mengurcngi Licyc
/kIiviIc: Ick Lerni|ci IcmLch
Iicck Lergunc
Iicck memenuhi Iigc kcnci:i ccri ckIiviIc:
Lerni|ci IcmLch
MenccIcngkcn Licyc Ick Lerni|ci IcmLch
ccri keIicckefi:iencn.
FEDUClNG CCSIS
/cIiviIy e|imincIicn
Fccu:ing cn ncnvc|uecccec ccIiviIie:
/cIiviIy :e|ecIicn
Chcc:ing cmcng cifferenI :eI: cf ccIiviIie:
/cIiviIy recucIicn
Fecucing Iime, re:curce: reuirec
/cIiviIy :hcring
U:ing eccncmie: cf :cc|e
2
Ukurcn Kinerjc /kIiviIc:
Efi:ien:i
huLungcn ccri ckIiviIc: inpuI ccn
cuIpuI
Kuc|iIc:
me|ckukcn :eLcik mungkin unIuk
perIcmc kc|inyc
WckIu
memperpencek ckIiviIc: wckIu
Ukurcn Keucngcn unIuk
Kinerjc /kIiviIc:
UnIuk :impcncn pcIen:ic| ccn ckIuc|
Fe|cpcrcn Licyc ckIiviIc: Lerni|ci IcmLch
ccn Ick Lerni|ci IcmLch
Fe|cpcrcn Iren
Fercn :Icnccr kcizen
8enchmcrking
FerhiIungcn Licyc :ik|u: hicup
SIcnccr Lerni|ci IcmLch
E|iminc:i ckIiviIc: Ick Lerni|ci IcmLch
MengicenIifikc:i ckIiviIc: cuIpuI cpIimc|
FerLcncingcn ckIuc| Ierhcccp Licyc
ckIiviIc: Lerni|ci IcmLch mengizinkcn
mcncjemen unIuk:
Meni|ci |eve| ckIiviIc: Iicck efi:ien
MenenIukcn pcIen:ic| unIuk
pengemLcngcn
COST REPORT: Step 1 COST REPORT: Step 1
Activity Activity Driver SQ` AQ` SP`
elding elding hours 10,000 12,000 $40
Rework Rework hours 0 10,000 9
Setups Setup hours 0 6,000 60
Inspection # Inspections 0 4,000 15
3
COST REPORT: Step 2 COST REPORT: Step 2
Activity
Value-
Added Costs
Non-Value-
Added Costs
Actual
Costs
elding $400,000 $80,000 $480,000
Rework 0 90,000 90,000
Setups 0 360,000 360,000
Inspection 0 60,000 60,000
Total $ 400,000 $ 590,000 $ 990,000
3
EXHIBIT EXHIBIT 5 5- -9 9
TREND REPORTING
emperbolehkan manajemen untuk
mengikuti tindakan yang diambil
dengan memeriksa hasil yang
diharapkan
3
TREND REPORT: Step 3 TREND REPORT: Step 3
Activity
Last
Year
Current
Year
Change
elding $80,000 $50,000 $30,000
Rework 90,000 70,000 20,000
Setups 360,000 200,000 160,000
Inspection 60,000 35,000 25,000
Total $ 590,000 $ 355,000 $ 235,000
3
EXHIBIT EXHIBIT 5 5- -10 10
Trend report
shows
improvement that
has been made.
Non-Value-Added Costs
BENCHMARKING: Definition BENCHMARKING: Definition
3
Uses 'best practices as the
standard Ior evaluating activity
perIormance with the goal oI
becoming the best at perIorming
activities & processes.
ACTIVITY-BASED CUSTOMER &
SUPPLIER COSTING
y applying the approach oI activity-
based costing to customers and
suppliers, managers can identiIy &
reduce true cost oI these
relationships.
4
ACTIVITY-BASED CUSTOMER
COSTING: An ExampIe
Large
Customer
10 Smaller
Customers
rder-Iilling costs $ 4,000 $ 400,000
Sales Iorce costs 10,000 210,000
A costing shows
comparative cost oI larger &
smaller customers, assuming
same number oI units sold.
4
ACTIVITY-BASED SUPPLIER
COSTING
IdentiIies costs other than price such as
Quality
Reliability
Delivery timeliness
Ior management to consider when selecting
suppliers
4