Readiness
Revenues
Benefits ?
Resources
Building, Instruments, Materials, Man power
Working capital & Fixed cost Financing
Cost Procurement system
Recruitment
DIREKTUR COST CENTER
ADMINISTRASI
Top Manager
Resource allocation
Total Financing Requirement
EP X Unit Cost Recruitment
Procurement
Estimasi
PROFIT ?
Permintaan
Pendapatan
Proses Pelayanan Total Revenue
Q (EP) X P
Total revenues
Profit Area
Total cost
A
Breakeven
Revenues Breakeven point
Loss area
Breakeven
Volume TC
BP = --------------
P – VC (unit)
The Balanced Scorecard
PERSPECTIVE
Skill & Knowledge Attitude
R.O.I
FINANCE
Reduce cost
High revenues Cost effectiveness