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Target Costing, Theory

of Constraints, and Life
Cycle Costing

8

23/12/2008

© Yudhi Herliansyah, 2008

Tujuan Pembelajaran
Setelah mempelajari materi kuliah
diharapkan anda mampu untuk: Target Costing, Theory of Constraints,
and Life Cycle Costing


Menjelaskan
Menjelaskan peggunaan
peggunaan Target
Target Costing
Costing untuk
untuk
tujuan
tujuan stratejik
stratejik

Menjelaskan
Menjelaskan aplikasi
aplikasi TOC
TOC untuk
untuk tujuan
tujuan stratejik.
stratejik.
 Menjelaskan
Menjelaskan aplikasi
aplikasi life
life cycle
cycle costing
costing untuk
untuk
tujuan
tujuan stratejik.
stratejik.

Menjelaskan
Menjelaskan tujuan
tujuan sales
sales life
life cycle.
cycle.

23/12/2008

© Yudhi Herliansyah, 2008

The Cost Life Cycle (Siklus Biaya)
The Cost Life Cycle:
Merupakan urutan aktivitas dalam
perusahaan mulai dari R & D sampai
Customer service.
The Sales Life Cycle:
Merupakan urutan atau fase hidup produk
atau jasa mulai intro sampai decline
23/12/2008

© Yudhi Herliansyah, 2008

The Cost Life Cycle (Siklus Biaya)

Slide 5-2

Target Costing, Theory of Constraints,
and Life Cycle Costing

R&D

23/12/2008

© Yudhi Herliansyah, 2008

2008 .The Cost Life Cycle (Siklus Biaya) Slide 5-2 Target Costing. and Life Cycle Costing R&D 23/12/2008 Design © Yudhi Herliansyah. Theory of Constraints.

The Cost Life Cycle (Siklus Biaya) Slide 5-2 Target Costing. Theory of Constraints. 2008 . and Life Cycle Costing R&D 23/12/2008 Design Production © Yudhi Herliansyah.

The Cost Life Cycle (Siklus Biaya) Slide 5-2 Target Costing. and Life Cycle Costing R&D 23/12/2008 Design Production Mkt. Theory of Constraints. & Distribution © Yudhi Herliansyah. 2008 .

The Cost Life Cycle (Siklus Biaya) Slide 5-2 Target Costing. Theory of Constraints. & Distribution Customer Service © Yudhi Herliansyah. and Life Cycle Costing R&D 23/12/2008 Design Production Mkt. 2008 .

2008 . and Life Cycle Costing R&D Design Production Mkt. & Distribution Customer Service Upstream Activities Downstream Activities (Aktivitas Hulu) Aktivitas Hilir 23/12/2008 © Yudhi Herliansyah.The Cost Life Cycle (Siklus Biaya) Slide 5-2 Target Costing. Theory of Constraints.

The Cost Life Cycle (Siklus Biaya) • Metode yang membantu dalam analisis cost life cycle adalah target costing. 23/12/2008 © Yudhi Herliansyah. theory of constraint dan life cycle costing. 2008 .

The Sales Life of a Product (Siklus Product) Slide 5-3 Target Costing. and Life Cycle Costing Introduction 23/12/2008 © Yudhi Herliansyah. 2008 . Theory of Constraints.

Theory of Constraints. 2008 . and Life Cycle Costing Growth Introduction 23/12/2008 © Yudhi Herliansyah.The Sales Life of a Product (Siklus Product) Slide 5-3 Target Costing.

The Sales Life of a Product (Siklus Product) Slide 5-3 Target Costing. and Life Cycle Costing Growth Maturity Introduction 23/12/2008 © Yudhi Herliansyah. 2008 . Theory of Constraints.

and Life Cycle Costing Growth Introduction 23/12/2008 Maturity Decline © Yudhi Herliansyah. 2008 . Theory of Constraints.The Sales Life of a Product (Siklus Product) Slide 5-3 Target Costing.

and Life Cycle Costing R&D Design Production Mkt.The Cost Life Cycle (Siklus Biaya) Slide 5-4 Target Costing. 2008 . Theory of Constraints. & Distribution Customer Service TARGET COSTING 23/12/2008 © Yudhi Herliansyah.

2008 . 23/12/2008 © Yudhi Herliansyah. • Dalam Target costing perusahaan menentukan biaya yang harus dikeluarkan berdasar harga pasar kompetitif. terutama dalam aktivitas desain. dengan demikian maka perusahaan dapat memperoleh laba yang diharapkan.TARGET COSTING • Target costing digunakan untuk mengelola biaya.

2008 . menggunakan teknik manajemen biaya maju. and Life Cycle Costing  Integrasi tekhnologi manufaktur baru.Slide 5-5 Mengurangi biaya pada tingkat Target Cost Target Costing. Theory of Constraints. dan mengamati produktivitas yang lebih tinggi melalui improved hubungan organisasi dan pekerja. 23/12/2008 © Yudhi Herliansyah.  Redesigning produk atau jasa.

2008 . 23/12/2008 © Yudhi Herliansyah.Implementasi Target Costing Slide 5-6 Target Costing. pasar.  Hitung Hitung target target cost cost pada pada harga harga pasar pasar dikurang dikurang laba laba yang yang diharapkan.  Gunakan Gunakan Kaizen Kaizen costing costing dan dan pengendalian pengendalian operasional operasional untuk untuk mengurangi mengurangi biaya biaya produk. diharapkan. Theory of Constraints. diinginkan. and Life Cycle Costing  Tentukan Tentukan harga harga pasar.  Tentukan Tentukan laba laba yang yang diinginkan. produk. produk.  Gunakan Gunakan rekayasa rekayasa nilai nilai untuk untuk mengidentifikasi mengidentifikasi cara cara mengurangi mengurangi biaya biaya produk.

jenis dan level yang berbeda dalam fungsionalitas produk. Biaya produk total. • 2.Implementasi Target Costing • Rekayasa Nilai (value engeneering) digunakan dalam target costing untuk menurunkan biaya produk dengan cara menganalisis “trade off” antara : • 1. 2008 . 23/12/2008 © Yudhi Herliansyah.

Slide 5-7 The Cost Life Cycle Target Costing. and Life Cycle Costing R&D Design Production Mkt. Theory of Constraints. & Distribution Customer Service The Theory of Constraints 23/12/2008 © Yudhi Herliansyah. 2008 .

2008 .The Theory of Constraints • TOC memfokuskan perhatian manajer pada kendala atau pemborosan yang memperlambat proses produksi. 23/12/2008 © Yudhi Herliansyah. • TOC mengarahakan perhatian manajer pada bagaimana kecepatan bahan baku dan komponen yang dibeli utk diproses menjadi produk akhir dan diserahkan kepada pelanggan.

constraints). 2008 . constraint.  Desain Desainulang ulang(Redesign) (Redesign)proses prosesmanufaktur manufaktur kearah kearahfleksibilitas fleksibilitasdan danthrouput throuputyang yang cepat.  Mengelola Mengelolaaliran aliransepanjang sepanjang binding binding constraint. and Life Cycle Costing  Identifikasi Identifikasikendala kendalapengikat pengikat(binding (bindingand and non-binding non-bindingconstraints). 23/12/2008 © Yudhi Herliansyah. constraint).  Menambah Menambahkapasitas kapasitaspd pdkendala kendalayang yang mengikat.Slide 5-8 The Theory of Constraints Target Costing. cepat. Theory of Constraints.  Menentukan Menentukanpemanfaatan pemanfaatanpaling palingefisien efisien untuk untuksetiap setiapkendala kendalapengikat pengikat(binding (binding constraint). mengikat.

Slide 5-9 Memaxiumkan aliran dalam kendala pengikat (Binding Constraint) Target Costing. activities. and Life Cycle Costing  Menyederhanakan Menyederhanakanbottleneck bottleneckdalam dalamoperasi: operasi: *sederhanakan *sederhanakandesain desainproduk produk *sederhanakan *sederhanakan proses proses manufaktur manufaktur  Cari Caricacat cacatkualitas kualitasdalam dalambahan bahanbaku bakuyang yang menyebabkan menyebabkanketerlambatan keterlambatan(slowing (slowingthings thingsdown). operasi.. down). break-downs).kerusakan kerusakanmesin mesin(machine (machinebreak-downs).  Turunkan Turunkanwaktu waktu set-up set-up. 23/12/2008 © Yudhi Herliansyah. Theory of Constraints. inspections.  Sederhanakan Sederhanakankendala kendalapengikat pengikatdengan dengancara caramengubah mengubah semua semuaaktivitas aktivitasdari darikendala kendalayang yangtidak tidakmengurangi mengurangi fungsi fungsioperasi.  Turunkan Turunkankelambatan kelambatanlainnya lainnyayang yangterkait terkaitdengan dengan unscheduled unscheduleddan dannon-value-added non-value-addedactivities. 2008 .seperti seperti inspections.

2008 .The Drum-Buffer-Rope System • DBR System merupakan suatu sistem untuk menyeimbangkan aliran produksi melalui kendala yang mengikat sehingga mengurangi jumlah persediaan pada kendala dan meningkatkan produktivitas secara keseluruhan. 23/12/2008 © Yudhi Herliansyah.

2008 Lihat halaman blocher . and Life Cycle Costing Raw Materials Process One Process Two Process Three Rope Small amount of Work in Process Inventory Buffer Process Four Drum Process Five 23/12/2008 Finished Goods © Yudhi Herliansyah.The Drum-Buffer-Rope System Slide 5-10 Target Costing. Theory of Constraints.

23/12/2008 ABC Fokus Fokus Kh Kh Panjang. labor labordan dan overhead overhead Lihat hal 162 blocher© Yudhi Herliansyah. materials.Slide 5-11 Perbandingan Costing Methods Tujuan Tujuan Utama Utama TOC Fokus Fokus Jk Jk Pendek. analisis analisis semua semua biaya biaya produk. 2008 . analisis analisis through-put through-put berdasar berdasarbahan bahan dan dan biaya biaya terkait. terkait. Pendek. produk. materials. Panjang.

Termasuk.Slide 5-11 Perbandingan Costing Methods Batasan Batasan dan dan Kapasitas Kapasitas Resource Resource TOC Termasuk. Fokus Fokus Pemilik Pemilik TOC TOC 23/12/2008 ABC Tudak Tudak eksplisit eksplisit Lihat hal 182 blocher© Yudhi Herliansyah. 2008 .

unit. batch. product product dan dan facility facility Lihat hal blocher © Yudhi Herliansyah. 23/12/2008 Utk Utk mengembangkanpema mengembangkanpema haman haman cost cost drivers drivers pd pd level level unit. drivers. batch.Slide 5-11 Perbandingan Costing Methods Cost Cost Drivers Drivers TOC ABC Utilisasi Utilisasi tdk tdk langsung langsung cost cost drivers. 2008 .

2008 .Slide 5-11 Perbandingan Costing Methods Penggunaan Penggunaan Utama Utama TOC ABC Optimasi Optimasi arus arus produksi produksi dan dan product product mix mix jk jk pendek pendek 23/12/2008 Strategic Strategic pricing pricing dan dan profit profit planning planning Lihat hal blocher © Yudhi Herliansyah.

& Distribution Production Customer Service Downstream Costs LIFE CYCLE COSTING 23/12/2008 © Yudhi Herliansyah.Slide 5-12 The Cost Life Cycle R&D Design Upstream Costs Mkt. 2008 .

concurrent concurrent engineering. testing. 2008 .quality quality development development 23/12/2008 © Yudhi Herliansyah. Theory of Constraints. prototyping. testing.Slide 5-13 The Cost Life Cycle Target Costing. engineering. and Life Cycle Costing Upstream UpstreamCosts: Costs: Research Researchand anddevelopdevelopment ment Design: Design: prototyping.

quality Direct manufacturing development costs development costs Indirect Indirectmanufacmanufacturing turingcosts costs 23/12/2008 © Yudhi Herliansyah. 2008 . and Life Cycle Costing Upstream UpstreamCosts: Costs: Research Researchand anddevelopdevelopment ment Design: prototyping. Design:Manufacturing prototyping. Purchasing testing.Slide 5-13 The Cost Life Cycle Target Costing. Theory of Constraints.concurrent concurrent Purchasing engineering. quality Direct manufacturing engineering. Costs: Manufacturing Costs: testing.

warranty--recalls. shipping. customer customersupport support 23/12/2008 © Yudhi Herliansyah. quality Downstream Direct manufacturing engineering.The Cost Life Cycle Slide 5-13 Target Costing. service. Design:Manufacturing prototyping. Costs: Manufacturing Costs: testing.advertising advertising turingcosts costspromotion.concurrent concurrent Purchasing engineering. Service Serviceand andwarranty--recalls. service. samples. Indirect packaging. Indirectmanufacmanufacturing promotion. Purchasing testing. quality DownstreamCosts: Costs: Direct manufacturing development Marketing costs development Marketingand anddistribution-distribution-costs packaging. liability.product productliability.samples. 2008 .shipping. Theory of Constraints. and Life Cycle Costing Upstream UpstreamCosts: Costs: Research Researchand anddevelopdevelopment ment Design: prototyping.

Critical Success Factors pada Tahap Design Slide 5-14  Menurunkan waktu ke pasar  Menurunkan biaya servis yang diekspektasi  Improve manufaktur yang mudah  Rencanakan Proses dan desain 23/12/2008 © Yudhi Herliansyah. 2008 .

desainer bekerja terpisah dengan bagian lain dalam manufaktur • 2. pengembangan model dengan melakukan percobaan oleh tekhnisi dan pelanggan. desain produk yang ada di tambah atau dikurangi supaya sesuai dengan spesifikasi yg diharapkan • 4. 2008 Lebih lanjut lihat hal 185 blocher . Templating. produksi dalam siklus hidup. pengintegrasian dalam desain produk dengan pemasaran.Tahap Desain • 4 metode desain: • 1. • 3. Concurrent engineering. Prototyping. 23/12/2008 © Yudhi Herliansyah. Basic engineering.

000 2.000 $7. Sales Cost of Sales Gross Margin ADI-1 ADI-2 Total $4. 2008 . Inc.000 1.005.000 1.000 3.850.000 1.Slide 5-16 Life Cycle in a Software Firm Target Costing.755. and Life Cycle Costing Product Line Income Statement Analytical Decisions.260.240.000 4.000 Research and Development Selling and Service Income Before Tax 755.000 $2.150.245.495.000 1.000.000 2.000 $ Incomplete IncompleteAnalysis Analysis 23/12/2008 © Yudhi Herliansyah. Theory of Constraints.500.500.

260.245.500.Slide 5-16 Life Cycle in a Software Firm Target Costing.000 1.000 profitable? profitable? 2.000 3.240.500.850.000 4.000 Research and Development Selling and Service Is Is ADI-I ADI-I the the Income Before Tax most most 755. Theory of Constraints.150.000 $ Incomplete IncompleteAnalysis Analysis 23/12/2008 © Yudhi Herliansyah.000 1.000 1.000 $2.000 $7.000 1. Sales Cost of Sales Gross Margin ADI-1 ADI-2 Total $4.755.000. Inc.495. 2008 . and Life Cycle Costing Product Line Income Statement Analytical Decisions.005.000 2.

000 400.000 4.000 2. and Life Cycle Costing Product Line Income Statement Analytical Decisions.240. Inc.000 $7. 2008 .000 Selling and Service 1.000 1.000 1.000 1.245.000$ 495.550.000$ Complete 755.450. ADI-1 Total Sales Cost of Sales Gross Margin ADI-2 $4.850.000 Research and Development 1.000 600.000 Income Before Tax$ 260.260.150.000 $2.000 CompleteAnalysis Analysis 23/12/2008 © Yudhi Herliansyah.000 2.000.500.500.755.000 1.000 3.005.495. Theory of Constraints.Slide 5-16 Life Cycle in a Software Firm Target Costing.

000 Income Before Tax$ 260.500.245.000$ 495.260. Inc.000 1.000 400.005.000 600. Theory of Constraints.000 3.000 1.000 2.850.495.000$ Complete 755.000 Selling and Service 1.Slide 5-16 Life Cycle in a Software Firm Target Costing.000 4.000 Research and Development 1.000 1. 2008 .240.450.500.000 1.000.150. and Life Cycle Costing ADI-2 Product Line Income Statement ADI-2 is is most most Analytical Decisions.550.000 2.000 $7. profitable! profitable! ADI-1 Total Sales Cost of Sales Gross Margin ADI-2 $4.755.000 $2.000 CompleteAnalysis Analysis 23/12/2008 © Yudhi Herliansyah.

660 No 10-23 • Halaman 198 No 5-26……….672 No 10-34 23/12/2008 © Yudhi Herliansyah.Latihan Target Cost • Halaman 195 No 5-19………. 2008 .

The End See you again 23/12/2008 © Yudhi Herliansyah. 2008 .