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Prodi Akuntansi FE UAJY

Bab 11
VALUE CHAIN ANALYSIS

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Valu e Chain Analy sis


(concerned with the focus of Cost Management efforts)

 St rategi c Vi ew – a linked set of value-creating


activities from basic raw material sources to the
final consumer. External focus identifies places in
activity chain to enhance customer value or reduce
costs in order to achieve sustainable competitive
advantage.  internal and external linkage
 Conv entio nal Vi ew – a linked set of value-
creating activities taking place within the
boundaries of an organization. Objective is to
maximize value added, i.e., the difference between
sales and purchases.  internal linkage

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Definis i
 Michael Porter: “Competitive Advantage: Creating and
Sustaining Superior Performance (1985)
 Analisa mata rantai menjelaskan aktivitas-aktivitas
yang terjadi dalam dan sekitar organisasi dan
menghubungkannya dengan posisi kompetitif suatu
organisasi dalam bisnis
 Analisa yang menentukan nilai yang dapat
ditambahkan setiap aktivitas pada produk/jasa yang
dihasilkan perusahaan
 Analisa yang memerinci suatu organisasi menjadi
serangkaian “value generating activities” yang dapat
dikembangkan guna menciptakan keunggulan
kompetitif perusahaan

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Definis i
 Analisa ini digunakan untuk memahami kekuatan
strategi perusahaan dibandingkan dengan pesaingnya
 Didasarkan pada asumsi bahwa organisasi merupakan
serangkaian sumber ekonomi yang dirangkai secara
sistematis untuk menghasilkan sesuatu
 Analisa yang dapat digunakan untuk menetapkan
aktivitas mana yang sebaiknya dilakukan di dalam
perusahaan dan aktivitas mana saja yang sebaiknya
disediakan oleh pihak luar (outsources)

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Definis i
 Value Chain secara tradisional digambarkan sebagai
kumpulan aktivitas yang dilaksanakan oleh perusahaan
dalam bidang fungsional yang berbeda

 Output dari analisa ini adalah penilaian efektivitas dari


setiap matarantai atau value chain yang ada

 Alat yang penting dalam manajemen strategik dalam


kompetisi ketat, perusahaan harus mengelola aktivitas
dan biaya secara stratejik

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Anali sa Value C hain

 Pengelolaan biaya yang difokuskan pada internal


maupun eksternal
 Value chain merupakan mata rantai dari pemasok
bahan baku sampai konsumen akhir produk yang
dihasilkan perusahaan
 Value chain berbeda dengan dengan value added
 Kelemahan value added: terlalu lambat dimulai
dan terlalu cepat diakhiri

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Val ue Chai n vs Val ue Added

 VC lebih baik dibandingkan dengan VA


 VA terlalu lambat dimulai dan terlalu cepat diakhiri
 VC menekankan pada empat bidang peningkatan
laba yaitu:
 Hubungan dengan pemasok
 Hubungan dengan konsumen
 Hubungan proses dengan VC unit bisnis
 Hubungan silang antar VC unit bisnis antar
perusahaan

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Manf aat Val ue Chai n


Anal ysi s
 Membuat perusahaan terintegrasi dalam
penilaian strategi membeli atau menjual
 Membantu perusahaan dalam mengintegrasikan
kegiatannya dari hulu sampai ke hilir
 Membantu mengidentifikasikan driver biaya yang
unik di setiap aktivitas perusahaan
 Membantu memahami kekuatan relatif pembeli
lawan penjual
 Membantu perusahaan dalam menentukan
“competitive advantage” dan bagaimana
mencapainya
 Membantu memahami hubungan antar unit
bisnis dalam industri

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Industrial Val ue Cha in

The industrial value chain is the linked set of


value-creating activities from basic raw
materials to the disposal of the finished
product by end-use customers.
Fundamental to a value-chain framework is the
recognition that there exist complex linkages
and interrelationships among activities both
within and external to the firm.

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In ternal and External Lin kages

There are two types of linkages that must be analyzed


and understood: internal and external linkages.
Internal linkages are relationships among activities
that are performed within a firm’s portion of the
value chain. Two types of activities
 Organizational activities
 Operational activities
External linkages describe the relationship of a
firm’s value-chain activities that are performed with
its suppliers and customers. There are two types:
supplier linkages and customer linkages.

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The Value Ch ain Sys tem


 Firm’s value chain is part of larger system value
system
 Supplier value chain

 Firm value chain

 Channel value chain

 Buyer/customer value chain

 Linkage exist in a firm value chain and between value


chain competitive advantage depends on not only
on its own value chain, but also on its ability to
manage value system of which it is a part

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The Value Ch ain Sys tem

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Organi zational Acti viti es

Organizational activities are of two types: structural and


executional.
Structural activities are activities that determine the
underlying economic structure of the organization.
Executional activities are activities that define the
processes and capabilities of an organization and thus
are directly related to the ability of an organization to
execute successfully.

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Comp etitiv e Adv antage


 Cos t advantage
Me lalui p em aha man b iaya , da n m emasti kan
hany a te rjadi p ada a kt ivi ta s ya ng m enc ipta kan
nilai
 Re ducing the c ost of i ndi vi du al v alue c ha in
act ivi ti es a tau Rec onfi gu ring the e xi sti ng va lue
cha ins
 Diff ere nt ia tion
 Fokus pa da a kti vi ta s ya ng be rhu bu nga n de nga n
kemampuan da n k om pe te nsi pe rusa ha an unt uk
melaksa na ka n a kti vi ta s sec ara l ebih ba ik da ri
yang lain
 Cha ngi ng ind ivi du al va lue cha in a ta u
reconf igu ring the e xisti ng v alue c ha ins
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Cost Ad va nt age:
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Reducing t he c os t o f i ndi vid ual value chain


activ itie s

 Controlling cost drivers better than do the competitors


 Cost driver related to value chain
 Economic of scale
 Learning
 Capacity utilization
 Linkages among activities
 Interrelationship among business unit
 Degree of vertical integration
 Timing of market entry
 Firm’s policy
 Geographic location
 Regulations

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Cost Advanta ge :
Reconfig uring the exis ti ng value chai ns

 structural changes
 New production process
 New distribution channels
 Different sales approach

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Di ffer enti atio n:


Ch an gi ng i ndividua l val ue ch ai n
 Can arise from any part of the value chain
 Stems from uniqueness
 Drivers of uniqueness
 Policies and decisions
 Linkage among activities
 Timing
 Location
 Interrelationship
 Learning
 Integration
 Scale
 Institutional factors

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Di ffer enti atio n:


Re con figur ing th e val ue ch ain

 Forward integrate in order to perform


functions that once were performed by
customers customer
 Backward integrate in order to have more
control over its inputs supplier

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Valu e Chain Model

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Val ue Chai n Mod el:


Prima ry a cti viti es
 Primary activities berhubungan langsung dengan
pembuatan dan pengiriman barang /jasa
 Inbou nd l ogi st ic: rece iving and wa rehou si ng r aw
and the ir di st ribu ti on to th e manu fa ctu ring a s
the y r equ ired
 Op erati on: the p roce ss of tr ansf or ming inp uts
into f inishe d pr odu ct a nd ser vices
 Ou tbou nd l ogi sti cs: th e wa reh ousing and
distr ibu ti on of fi ni she d goo ds
 Ma rke ti ng a nd Sales: the ide nt ifi ca ti on of
cust omer ne eds a nd th e ge ne rati on of sa les
 Serv ices: the supp ort of c ust omers a fte r the
products a nd se rvi ces a re sol d to th em

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Some Fact ors to Consider i n
Assessi ng a Fi rm ’s Pri mary
Act iviti es

 Inbo und L ogi stic s


 Location of distribution facilities to minimize
shipping times
 Excellent material and inventory control
systems
 Operat ions
 Efficient plant operations
 Appropriate level of automation
 Quality production control systems to reduce
costs and enhance quality
 Efficient plant layout and workflow design

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Some Fact ors to Consider i n
Assessi ng a Fi rm ’s Pri mary
Act iviti es

 Out bo und Logi st ic s


 Effective shipping processes to provide quick delivery
 Efficient finished goods ware-housing processes
 Shipping of goods in large lot sizes to minimize
transportation costs
 Mar keting and Sale s
 Highly motivated, competent sales force
 Innovative approaches to promotion and advertising
 Selection of appropriate distribution channels
 Customer segments and needs identified
 Effective pricing

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Some Fact ors to Consider i n
Assessi ng a Fi rm ’s Pri mary
Act iviti es

 Servic es
 Effective use of procedures to solicit customer feedback
and to act on information
 Quick response to customer needs and emergencies
 Ability to furnish replacement parts as required

In bo und Lo gist ics


Out bound Lo gis tics
PROFIT
Mar keti ng and Sales
MARGIN
Servi ces

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Val ue Chai n Mod el:


Support Activit ies

 Support Activities tidak berhubungan langsung


dengan produksi, aktivitas ini dibutuhkan untuk
meningkatkan efisiensi dan efektivitas primary
activities
 Procurem ent
 Technol ogy de ve lopmen t
 Human r eso urces mana ge ment
 Infr ast uctu re

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Some Factor s t o Consider in


Assess ing a Fir m’ s suppor ting Act iv it ies

 Gene ral  Hum an Resource


Adminis tration Management
 Effective recruiting,
 Effective planning
training, and retention
 Excellent relationships
 Union relationships
with diverse stakeholders
 Effective reward and
 Ability to integrate and
incentive programs
coordinate value chain
activities
 Effective culture and
reputation

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Some Factor s t o Consider in


Assess ing a Fir m’ s suppor ting Act iv it ies

 Tec hnol og y
Dev el opment  Proc ure men t
 Effective R&D  Win-win relationships
 Relationships between with suppliers
R&D and other depts.  Processes and
 Creative and procedures optimize
innovation in culture quality, price, service,
speed
 Personnel
qualifications
 Proper lease versus
buy decisions

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Revised Value Chain


Firm’s infrastructure
ACTIVITIES
SUPPORT

Technology trapping and commercialisation


Strategic Management

INFORMATION SYSTEMS & KNOWLEDGE MANAGEMENT

basic skills, technical, price, revenue,


ACTIVITIES

know-how, core management, place, customer


profit,
PRIMARY

technologies competence marketing, promotion satisfaction,


strategic sales, loyalty market
product
assets production share,
service
HUMAN RESOURCE MANAGEMENT
PROCUREMENT AND SUPPLIER MANAGEMENT

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Steps in val ue chai n


anal ysi s

 Analysis of own value chain – which costs are


related to every single activity
 Analysis of customers value chains – how does our
product fit into their value chain
 Identification of potential cost advantages in
comparison with competitors
 Identification of potential value added for the
customer – how can our product  add value to the
customers value chain (e.g. lower costs or higher
performance) – where does the customer see such
potential

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Organization and Operational Activity


Relationships

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Internal Value Chain

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Value Chain
in the Paper Products Industry
Silvaculture and Timber Farming
Competitor B

Logging and Chipping


Competitor C

Pulp Manufacturing
Competitor D

Paper Manufacturing

Competitor G
Competitor A

Converting Operations

Competitor E
Competitor F
Distribution

End-Use Customer
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Value Chain for the Petroleum
Industry

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Driver Biaya
 Digunakan driver biaya ganda
 Penggolongan driver biaya
 Driver biaya struktural
 related to strategic choices that drive costs
 Driver biaya eksekusional
 related to an organization’s ability to execute
successfully

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Structural Cost Drivers


(Related to organizational choices)

 Scal e
 Inv estm ent si ze i n m anu factu ring, R&D ,and
marke ti ng
 Sco pe
 Degr ee of v ert ical i ntegr ati on
 Experie nce
 Prev iou s rep eti tions of cu rr ent w ork
 Tec hnol og y
 Pr oc ess tech nol og ies used a t ea ch st ep i n va lue
ch ain
 Comple xity
 Broa dne ss of pr odu ct line

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Executional Cost Drivers


(Related to organizational skills)
 Work Fo rce Inv olv ement
 participation; empowerment; commitment to
continuous improvement
 Capaci ty Ut ili zatio n
 given scale choices on plant construction
 Plant Lay out E ffi ci enc y
 compared to current norms
 Pr oduct C onfig urat ion
 design or formulation effectiveness
 Explo iting Linkages w it h
Su ppl ie rs/C ust omers
 in relation to the value chain

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Athabasca University’s Value Chain

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The End

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