MATERI TRAINING BALANCED SCORECARD PT INDONESIA POWER

KPI DAN BSC DEPLOYMENT

M Riza Radyanto Management Consultant / LEPKIN

MATERI TRAINING BALANCED SCORECARD PT INDONESIA POWER

PENENTUAN KPI

Bila anda dapat mengukur apa yang sedang anda bicarakan dan kerjakan dan Bila anda dapat mengukur apa yang sedang anda bicarakan dan kerjakan dan menyatakannya dalam bentuk angka angka ,, maka anda mengetahui sesuatu menyatakannya dalam bentuk angka angka maka anda mengetahui sesuatu tentang itu .. tentang itu Bila anda tidak dapat mengukurnya dan tidak dapat menyatakannya dalam Bila anda tidak dapat mengukurnya dan tidak dapat menyatakannya dalam bentuk angka ,, maka pengetahuan anda tidak lengkap bentuk angka maka pengetahuan anda tidak lengkap
Lord Kelvin ,, Ilmuwan Fisika Inggris -- 1891 Lord Kelvin Ilmuwan Fisika Inggris 1891

KPI Keadaan Sekarang

Kondisi Sekarang

KPI Keadaan Akan Datang

BASELINE Kinerja Keseluruhan

TARGET

PERFORMANCE MEASUREMENT MODEL

M Riza Radyanto - LEPKIN

MATERI TRAINING BALANCED SCORECARD PT INDONESIA POWER

PENENTUAN KPI

LANGKAH LANGKAH DALAM MELAKUKAN PENGUKURAN BSC: 1. 2. 3. Mendefinisikan pengukuran setiap tujuan strategis strategic objectives Mendefinisikan data sumber pengukuran Mendefinisikan bagaimana pengukuran itu dihasilkan
Frequency of Update: hourly,daily,weekly,yearly Units of Measure: Rp , $ , menit , meter , kg

Perspektif :Keuangan / Pelanggan / Bisnis Internal / Pembelajaran Strategic Objective: Tujuan strategis ? Measurement Type: Lag indicator or Leading Indicator

Measurement Definition/Formula: Definisi atau penjelasan dari formula Notes/Assumptions: Clarifies terms in the formula as necessary Highlights key assumptions underlying the formula Measurement Information Is: ___ Currently Available ___ Available With Minor Changes Next Steps: Describes the plan to overcome any deficiencies in getting the required data

Data Elements and Sources: The data elements required to calculate this measure and the source systems, databases, documents, etc. of those data elements

Source For and Approach to Setting Targets: Identifies the report, document, system or individual from which the information will be obtained
Target Setting Responsibility: Person Accountability for Meeting Target: Person Tracking / Reporting Responsibility: Person Measure Availability: date Target: date

Target
Lists numerical targets by year for the various component of the formula where relevant. For 2000 list targets by quarter and year.

2006 Actual
1Q 2Q 3Q 4Q Full Year

2006 Proj.

2007

2008

3
M Riza Radyanto - LEPKIN

MATERI TRAINING BALANCED SCORECARD PT INDONESIA POWER

PENJABARAN B.S.C

BALANCED SCORECARD DEPLOYMENT PENJABARAN BSC

BALANCED SCORECARD

STRATEGI Visi ,Misi rencana trategis

RENCANA

INTEGRASI Rencana strategik korporat

IMPLEMENTASI Program utama,proyek peningkatan kinerja

REVIEW Review & Perbaikan Berkelanjutan

CORPORATE

Target Korporat BUSINESS UNIT Business Unit Scorecard Revisi & Persetujuan Program Manajemen TQM , ISO etc Review & Perbaikan Berkelanjutan

DEPARTMENT SCORECARD

Department Scorecard Revisi & Persetujuan

Program Manajemen TQM , ISO etc

Review & Perbaikan Berkelanjutan

TEAM / INDIVIDUAL SCORECARD

Individual Scorecard Revisi & Persetujuan

Program Manajemen TQM , ISO etc

Review & Perbaikan Berkelanjutan

M Riza Radyanto - LEPKIN

MATERI TRAINING BALANCED SCORECARD PT INDONESIA POWER

PENJABARAN B.S.C

Sasaran dan tujuan individual harus selaras dan konsisten dengan sasaran korporat secara menyeluruh ,seperti skema di bawah yang terdiri dari 2 perspektif . Garis merah menunjukkan keselerasan mulai dari korporat hingga individual untuk perspektif pelanggan dan finansial .
Customer Perspective
Corporate Customer Satisfaction Division

Financial Perspective
Operating Margin Operating Margin Variable Costs Period Expenses Variable Costs Manufacturing Overhead Scrap rate Labor/Unit

Customer retention On time delivery First Pass Yield Schedule Adherence

VP of Operations

Plant Manager

Shift Supervisor

Line Availability Schedule adherence

MATERI TRAINING BALANCED SCORECARD PT INDONESIA POWER

PENJABARAN B.S.C

SCORECARD YANG MENGAITKAN SASARAN KORPORAT DENGAN TUJUAN TIM / INDIVIDUAL

Corporate Measures
2003 2004 2005 2006 Targets 100 100 100 120 450 85 160 200 80 180 210 75 2007

Balanced Scorecard

Business Unit Measures

2003 2004 2005 2006 Targets 2007

Individual Goals
And Near Term Action Steps 1.

Financial
250 Earnings / Penerimaan 225 Net Cash Flow / Arus Kas 70 Overhead & Operating Expense / Total Biaya

Targets 100 100 100 75 97 105 73 93 108 70 90 109

Operating
64 Overhead & Operating Costs 82 Finding & Development Costs 110 Total Annual Production
(Indexed: 1993=100)

Targets

2.

3.

Corporate Objectives
Double our value in 10 years. Increase our earnings by an average of 20% a year Achieve an internal rate of return 2% above the cost of capital. Reduce our overhead & operating costs by a further 30% by 2007 Reduce our 5-year average finding & development costs by 20%. Reach the top quartile of industry profitability by 2007 Increase production by 10% by 2007 1. 2. 3.

Individual Measures

4. 4. 5. Name: 5. Location:

M Riza Radyanto - LEPKIN

MATERI TRAINING BALANCED SCORECARD PT INDONESIA POWER

B.S.C BUSINESS UNIT

BUSANA APPAREL GROUP

MONTHLY BALANCED SCORECARD - FACTORY PERFORMANCE (IN-HOUSE)

Prepared By : Owner :
( PRODUCTION BASED )

Unit Head - CAS BIZ PLAN

FACTORY : CITRA ABADI SEJATI PERIOD : 5/1/2005 Cumm

NO

PERFORMANCE INDICATOR
FINANCIAL PERSEPECTIVE Sales Value of Production

UOM

2005 per Month

2,820,000

JAN

FEB

MAR

APRIL

MAY

Jan-May

EXPLANATION

USD

3,433,308

2,782,876

2,728,545

3,376,420

3,614,842

15,935,991

Based on In House Sales Value of Production (adjusted for remnants) in Perf.Review report

Other Income

USD

36,522 2,820,000 1,829,814 3,469,830 2,343,006

15,091 2,797,967 1,830,799

(38,545) 2,689,999 1,747,832

(13,301) 3,363,119 2,162,519

41,743 3,656,585 2,345,240

41,510 15,977,500 10,429,396 Material Cost including Dead Stock Write Off in Perf Review Report ( See Explanatory) 65.28% Formula = Material Cost (Sales Value of Production + Other Income) Formula = Sales Value of Production + Other Income - Material Cost

Total
2 Material Cost

USD
USD

64.89%

67.53%

65.43%

64.98%

64.30%

64.14%

Contribution

USD

990,186

1,126,824

967,168

942,167

1,200,600

1,311,345

5,548,104

35.11%

32.47%

34.57%

35.02%

35.70%

35.86%

Total fixed Overhead

USD

919,818

1,008,310

1,221,175

1,157,743

1,095,036

1,074,046

34.72% Formula = Actual Contribution (Sales Value of Production + Other Income) 5,556,310

5 6

Profit / (Loss) from stocklot sales USD Net Profit Before Tax (NPBT) USD %

25,000 95,368 3.38% 9.39 3.30 27.50

34,921 153,435 4.42% 11.14 3.66 25.14

30,742 (223,265) -7.98% 9.90 3.44 25.64

10,344 (205,232) -7.63% 10.91 3.77 25.38

33,345 138,909 4.13% 12.43 4.42 35.10

14,804 252,103 6.89% 11.22 4.07 31.13

124,156 115,950

Refer Item Profit & Loss in Perf. Review Report Formula = Actual Contribution + Stocklot Sales - Total Fixed Cost

0.73% Formula = NPBT (Sales Value of Production + Other Income) 11.12 3.87 28.31 Formula = Sales Value of Production Quantity Produced Formula = Actual Contribution Quantity Produced Formula = Actual Contribution Machine Shift Utilized

7 8 9

Avg FOB Avg net CM per piece Avg CM per Machine shift

USD / Pc USD / Pc USD

7
M Riza Radyanto - LEPKIN

MATERI TRAINING BALANCED SCORECARD PT INDONESIA POWER

B.S.C BUSINESS UNIT

FACTORY : CITRA ABADI SEJATI PERIOD : 5/1/2005 Cumm

BUSANA APPAREL GROUP

MONTHLY BALANCED SCORECARD - FACTORY PERFORMANCE (IN-HOUSE)

Prepared By : Owner :
( PRODUCTION BASED )

Unit Head - CAS BIZ PLAN

NO

PERFORMANCE INDICATOR
FINANCIAL PERSEPECTIVE Avg Cost per Machine Shift Avg Cost per Machine Minutes Profit Margin per Machine Shift Account Receiveable Contribution (overdue) Confirmed Order Shipping Stage CUSTOMER PERSEPECTIVE Sample On Time Delivery (Within 7 days) Sample Productivity (pcs produced per operator per week) Order On Time Delivery

UOM

2005 per Month

25.54 5.32 1.95 -

JAN

FEB

MAR

APRIL

MAY

Jan-May

EXPLANATION

10 11 12 13 14

USD US USD USD USD USD

22.50 4.69 2.64

32.37 6.74 (6.73)

31.19 6.50 (5.81)

32.01 6.67 3.09

25.50 5.31 5.63

28.35 5.91

Formula = Total Fixed Cost Machine Shift Utilized Formula = Avg Cost per MC Shift ___ minutes x 100

(0.04) Formula : Avg CM per MC shift - Avg Cost per MC Shift As per Books of account-info from HO Finance

See Note See Note

Contribution at Confirmed Order Receipt Stage, based on Order Qty Contribution at Shipment stage Based on shipped Qty 24% 50% 54% 66% Sample Balanced Scorecard Report / factory Sample room Reports Sample Balanced ScorecardReport / factory Sample Room Reports Shipment On Time Delivery Based on Final Revised Ship date Shipment On Time Delivery Based on Original Ship Date in Marketing Plan

15

%/ Pcs

33%

pcs

5.60

4.72

6.00

4.80

6.76

16

Order Not Meeting Original DeliveNos 17 Confirmed Order Next Month - June Nos 05 USD July 05 August 05 More than 3 months Nos USD Nos USD Nos USD 292,444 2,776,336 316,814 2,980,695 316,814 2,980,695 264,492 2,740,011 284,824 2,887,020 233,097 2,330,717 269,601 3,038,360 298,603 2,812,100 292,444 2,924,440 0 0.00 295,000 3,167,902 300,000 3,474,480 300,000 4,077,378 299,856 3,148,488 319,011 3,509,121 256,134 3,073,608 274,033 3,288,396 377,911 4,920,407 153,750 1,843,310 0 0

Factory Booking Plan

Factory Booking Plan Factory Booking Plan Factory Booking Plan

8
M Riza Radyanto - LEPKIN

MATERI TRAINING BALANCED SCORECARD PT INDONESIA POWER

B.S.C BUSINESS UNIT

BUSANA APPAREL GROUP

MONTHLY BALANCED SCORECARD - FACTORY PERFORMANCE (IN-HOUSE)

Prepared By : Owner :
( PRODUCTION BASED )

Unit Head - CAS BIZ PLAN

FACTORY : CITRA ABADI SEJATI PERIOD : 5/1/2005 Cumm

NO

PERFORMANCE INDICATOR
CUSTOMER PERSEPECTIVE Complaints

UOM

2005 per Month

-

JAN

FEB

MAR

APRIL

MAY

Jan-May

EXPLANATION

18

Nos

0%

Customer Service Report / Based on Factory Records of Complaints 68 0 43,426 15,861 750 From actual claim for the month as per books of accounts 0 From actual discounts if any as per books of accounts 54,926 Pertains to sanction note on Batamtex relating to previous years. 60,406 1,433,263 Based on Daily Order Status Report (sewn quantity) - (adjusted for

19

Claims Discounts Air Freight Cost

USD USD USD

1,000

300 0

10,000

1,491

17,609 0 281,153

20,002

8,949

6,875

20

INTERNAL BIZ PERSEPECTIVE Production - Good Garments at Nos sewing section MC Shift Productivity - Pcs produced per MC Shift Manpower All Productivity Pcs produced Blazer per eqv person Non - Blazer % Efficiency based on SMV at Sewing MC Shift Utilized Pcs / MCS Pcs / PPL

300,313

308,069

250,049

271,740

322,252

remnant)

21 22

9.34

6.87 48

7.45 35

6.74 43

7.94 42

7.65 52

7.31 44

Formula = Production Quantity (at sewing) Machine Shift Utilized Formula = Pieces produced Equivalent person for the month Equivalent Person = Present Head Count + Conversion of OT into Head Count

23 24

% MCShift

65.00% 36,008

47.00% 44,822

51.00% 37,721

50.54% 37,122

55.20% 34,209

59.00% 42,124

52.55% Based on production report / Factory reports 195,998 Based on production report / Factory Reports (Refer to Cost per Machine Shift After Regrouping HO Expense in Perf. Review Report) Not Repairable , Based on production report 2.42% Refer to Summary of Remnants Stock - Month Wise (In house) in Perf Review report 9.63% End Line Rework, Based on Quality report / Factory Reports

25 26

Rejects Remnants

% % 0.00% 2.81% 3.05%

1.57 2.11%

1.06% 2.46%

2.31% 1.67%

27

Defects (Re-worked)

12.00%

16.00%

11.23%

8.90%

9
M Riza Radyanto - LEPKIN

MATERI TRAINING BALANCED SCORECARD PT INDONESIA POWER

B.S.C BUSINESS UNIT

BUSANA APPAREL GROUP

MONTHLY BALANCED SCORECARD - FACTORY PERFORMANCE (IN-HOUSE)

Prepared By : Owner :
( PRODUCTION BASED )

Unit Head - CAS BIZ PLAN

FACTORY : CITRA ABADI SEJATI PERIOD : 5/1/2005 Cumm

NO

PERFORMANCE INDICATOR

UOM

2005 per Month

JAN

FEB

MAR

APRIL

MAY

Jan-May

EXPLANATION

28

INTERNAL BIZ PERSEPECTIVE Inventory Days of Cover # DAYS Raw Materials WIP Finish Goods # DAYS # DAYS # DAYS USD Pcs USD LEARNING AND GROWTH -

70 32 38 1,390,422

0 68 28 40 0 1,473,404

61 31 30 0 1,500,860

60 28 32

66 29 37

66 Based on guidelines issuesd by HO Finance Department 29 37 -

29 30

Raw Material (Non Moving / Dead Stock) Good Garments not shipped more than 7 days in store

1,584,237

1,525,909

1,525,909

Based on Stock Report / Factory Report Based on Garment ready to ship but on hold due to any reason Based on Garment Ready to ship but on hold due to any reason

31

Supervisor Learning performance capability ( No. of supervisors)

Meeting 70% efficiency Between 70% 60% Between 60% 55% Below 55%

# of super'r

15

# of super'r

11

12

# of super'r

13

# of super'r

33

26

23

32

Hrs spend in Learning workshop Hrs for line supervisors Hrs spend in Learning workshop Hrs for ALL supervisory staff 150 446 446 359

Based on efficiency and ranking assessment if made / training programe conducted Based on efficiency and ranking assessment if made / training programe conducted Based on efficiency and ranking assessment if made / training programe conducted Based on efficiency and ranking assessment if made / training programe conducted Based on efficiency and ranking assessment if made / training programe conducted Based on efficiency and ranking assessment if made / training programe conducted

10
M Riza Radyanto - LEPKIN

MATERI TRAINING BALANCED SCORECARD PT INDONESIA POWER

B.S.C DEPARTMENT

PT .AIC M ONT HLY BALANCED SCORECARD

DEPART M ENT OWNER Utility (Compre ss K. Anwar

No

PERFORM ANCE INDICAT OR FINANCIAL PERSPECT IVE FIXED COST Salary & W ages Electric Cost VDH PLN W ater Spareparts & Oil Cost Chem ical T OT AL COST PER m 3 AIR CUST OM ER PERSPECT IVE AVAILABILTY NO OF COMPLAIN AIR PRESS SHORTAGE

UNIT OF MEASURE

AVG La st Ye a r

Ja nua ry 31

Fe brua ry 28

Ma rch 31

Rp Rp Rp Rp Rp Rp Rp Rp Rp % times

3,275,950,003

37,907,111 3,351,882,436 3,351,882,436 26,655,134 43,539,390 9,923,592 3,469,907,664 103.26 85 0

36,255,234 2,740,879,813 2,740,879,813 18,933,231 84,163,194 9,419,167 2,889,650,639 96.95 82 0

34,616,193 3,087,043,040 3,087,043,040 19,734,113 49,805,056 7,933,453 3,199,131,855 106.35 87 0

33,968,990 9,983,476 85.01

2 1 2

1 2 3 4 5 6 7 8

INT ERNAL PERSPECT IVE COMPRESSOR EFFICIENCY (EFF FAD) Com pressor Produced Station 1 Station 2 Station 3 Station 4 SPINNING V SPINNING II ELECTRIC VDH PLN Electric Consum ption W ATER W ater Consum ption UTILIZATION OVERTIME LEARNING AND GROWT H NO OF TRAINING GIVEN DURATION OF TRAINING

% m3 m3 m3 m3 m3 m3 m3 KW H KW H KW H m3/Kwh m3 m3/m3 % hours

44,333,494

85.00% 39,534,160 8,386,790.4 27,646,963.2 3,096,918.0 403,488.0

94.02% 31,701,558 5,727,801.6 22,217,428.8 3,278,167.2 478,160.3

96.34% 31,226,214 26,231,724.0 4,517,089.2 476,105.0 1,296.0

4,559,750

3,510,192 3,510,192 9.57 6,666 5,041

2,863,106 2,863,106 10.41 4,507 6,613

3,081,312 3,081,311.8 9.76 4,354 6,909

9.75 8,885

1 2

times/month hrs

4 8

2 6

4 12

11
M Riza Radyanto - LEPKIN

MATERI TRAINING BALANCED SCORECARD PT INDONESIA POWER

B.S.C DEPARTMENT

12
M Riza Radyanto - LEPKIN

MATERI TRAINING BALANCED SCORECARD PT INDONESIA POWER

B.S.C SUPERINTENDENT

13
M Riza Radyanto - LEPKIN

MATERI TRAINING BALANCED SCORECARD PT INDONESIA POWER

TAHAPAN IMPLEMENTASI BSC

S TEP DES CRI PTI ON Klarifikasi visi,misi,nilai organisasi dan memakai BSC untuk menerjemahkannya ke dalam strategi agar mudah dipahami . a.Mengkomunikasikan strategi organisasi ke manajemen Tim Manajemen Puncak,Menengah dan bawah Tim Manajemen Unit Bisnis Tim Manajemen Puncak,Menengah dan bawah Tim Eksekutif / Manajemen Puncak Tim Manajemen Unit Bisnis RES PONS I BI LI TY Tim Eksekutif / Manajemen Puncak

MONTH 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

menengah,puncak.BSC sebagai alat komunikasi b.Mengembangkan SBU scorecard a.Memakai corporate scorecard untuk mengidentifikasi program

yang tdk berkontribusi secara signifikan thd tujuan strategis b.Mengumumkan program perubahan korporat

4 5 6

Review SBU scorecard

Tim Eksekutif / Manajemen Puncak Tim Manajemen Unit Bisnis

Memperbaharui Corporate Scorecard a. Mengkomunikasikan BSC ke seluruh organisasi b.Menetapkan tujuan kinerja tim / individual

Tim Eksekutif / Manajemen Puncak

Tim Manajemen Puncak,Menengah dan bawah Tim Eksekutif / Manajemen Puncak Tim Manajemen Unit Bisnis

7 8 9 10

Memperbaharui rencana jangka panjang dan program manajemen Melakukan peninjauan ulang setiap bulan dan 3 bulan,setelah SBU scorecard disetujui oleh manajemen puncak , proses peninjauan ulang ini dilakukan sebagai tambahan Melakukan peninjauan ulang setiap tahun .Tim eksekutif - manajemen puncak mendaftarkan isu2 strategis dan menanyakan ke setiap SBU tentang posisi mereka Mengaitkan kinerja tim , individu dengan BSC.Semua karyawan harus memiliki individual scorecard.Sistem kompensasi insentif dikaitkan secara langsung dengan individual scorecard

Tim Eksekutif / Manajemen Puncak

Tim Manajemen Puncak,Menengah dan bawah Tim Manajemen Puncak,Menengah dan bawah

awal tahun ketiga dan seterusnya

14