Matakuliah : J0274/Akuntansi Manajemen

Tahun : 2005
Versi : 01/00

Pertemuan 08
Tactical Decision Making Process

1
 Learning Outcomes

Pada akhir pertemuan ini, diharapkan mahasiswa

akan mampu :
• Memahami pentingnya pengambilan
keputusan secara taktis

2
 Outline Materi

• Implikasi financial atas suatu pengambilan

keputusan
• Tactical Decision Making Process
• Contoh

3
 Profesional Intelect

1. Care-why. Represents self-motivated creativity

that exists in a company.
2. Know-why. A system’s understanding
represents the know-why aspect of knowledge.
3. Know-how. Represents the ability to translate
bookish knowledge into real-world results.
4. Know-what. Represents cognitive knowledge.

4
 Evaluasi atas Implikasi Finansial

• Para Manajer harus mengevalauasi implikasi finansial atas

keputusan yang memerlukan trade-offs antara biaya
dengan manfaat atas alternatif yang berbeda
• Contoh implikasi finansial yang penting untuk
dipertimbangkan :
– Desain ulang seluruh proses produksi
• Informasi finansial berkenaan dengan berbagai tipe biaya
menjadi dasar keputusan atas aktivitas organisasi dan
proses

5
 Relevant Cost dan
Pendapatan

• Apakah Biaya dan pendapatan adalah relevant bagi

pengambilan keputusan sangat terbantung pada konteks
keputusan dan alternatif yang tersedia
• Dalam pemilihan alternatif konsentrasi hendaknya pada
biaya dan pendapatan yang berbeda di setiap alternatif
– Harus merupakan biaya dan pendapatan yang relevant
– Opportunity costs sesuai definisinya merupakan relevant
cost
– Biaya yang tidak berubah apapun keputusan yang
diambil tidak relevant bagi pengambilan keputusan

6
 The
The Tactical
Tactical Decision-
Decision-
Making
Making Process
Process
Tactical decision making terdiri
atas pemilihan alternatif
dengan suatu pandangan
terbatas .

7
 The
The Tactical
Tactical Decision-
Decision-
Making
Making Process
Process
1. Kenali dan definisikan masalah .
2. Identifikasi alternatif sebagai solusi yang memungkinkan atas
masalah, dan eliminasi alternatif yang tidak feasible.
3. Identify the predicted costs and benefits associated with each
feasible alternative. Eliminate the costs and benefits that are
not relevant to the decision.

Continued
Continued 8
 The
The Tactical
Tactical Decision-
Decision-
Making
Making Process
Process
4. Compare the relevant costs and benefits for
each alternative, and then relate each
alternative to the overall strategic goals of the
firm and other important qualitative factors.
5. Select the alternative with the greatest benefit
which also supports the organization’s
strategic objectives.

9
 The
The Tactical
Tactical Decision-
Decision-
Making
Making Process
Process——Example
Example
Step 1: Define the Problem
Each year 25 percent of the harvest
by an apple processor is small and
odd-shaped. These apples cannot
be sold in the normal distribution
channels and have simply been
dumped in the orchards for
fertilizer. What should the firm do
with these apples?
10
 The
The Tactical
Tactical Decision-
Decision-
Making
Making Process
Process——Example
Example
Step 2: Identify Feasible Alternatives
1. Sell the applies to pig farmers.
2. Bag the applies in five-pound bags and sell
them to local supermarkets as seconds.
3. Rent a local canning facility and convert the
apples to applesauce.
4. Rent a local canning facility and convert the
applies to pie filling.
5. Continue with the current dumping
11
practice.
 The
The Tactical
Tactical Decision-
Decision-
Making
Making Process
Process——Example
Example
Step 3: Predicting Costs and Benefits and
Eliminating Irrelevant Costs
Labor and materials (bags and ties) for the
bagging option would cost $0.05 per pound. A
five-pound bag of apple could be sold for $1.30
to local supermarkets.
Making applesauce would cost $0.40 per pound for
rent, labor, apples, cans, and other materials. It
takes six pounds of apples to produce five, 16-
ounce cans of applesauce. Each can sells for $0.78. 12
 The
The Tactical
Tactical Decision-
Decision-
Making
Making Process
Process——Example
Example
Step 4: Comparing Relevant Costs and
Relating to Strategic Goals.
The bagging alternative costs $0.25 to produce a
five-pound bag ($0.05 x 5 pounds). The revenue
is $1.30 per bag, or $0.26 per pound. The net
benefit is $0.21 per pound ($0.26 – $0.05).

The net benefit of converting the apples into

applesauce is $0.25 per pound ($0.65 – $0.40).
13
 The
The Tactical
Tactical Decision-
Decision-
Making
Making Process
Process——Example
Example
Step 5: Select Best Alternative.
Since the apple producer is reluctant to follow a
forward integration strategy, the bagging
alternative should be chosen.

14
 The
The Tactical
Tactical Decision-
Decision-
Making
Making Process
Process——Review
Review
Step 1 What to do with small,
Define ill-shaped apples.
Problem

Step 2 1. Sell to pig farmers.

Identify 2. Sell bagged apples
Alternatives (feasible).
3. Make applesauce
(feasible).
Continued
Continued 4. Make pie filling.
5. Continue dumping. 15
Step 3 Bagged alternative:
Predict a. Revenue $1.30 per
Costs bag ($0.26 per pound)
b. Cost $0.05 per pound
Applesauce alternative:
a. Revenue: $0.78 per
can ($0.65 per pound)
b. Cost: $0.40 per pound

Step 4 Bagged Applesauce

Compare
Costs Revenue $0.26 $0.65
Cost 0.05 0.40
Net benefit $0.21 $0.25

Continued Bagged: Differentiation

Continued Applesauce: Forward
integration 16
Step 5 Select bagging
Select alternative because it is
Alternatives profitable and is more
consistent with strategic
positioning desired by
producer.

17
 Relevant
Relevant Costs
Costs Defined
Defined
Relevant
Relevant costs
costs are
are future
future costs
costs that
that differ
differ
across
across alternatives.
alternatives. AAcost
cost must
must not
notonly
only
be
be aafuture
future cost
cost but
but must
must also
also differ
differ
between
between alternatives.
alternatives.

18
 Irrelevant
Irrelevant Cost
Cost Illustrated
Illustrated
Sunk costs are past
costs.
Example: The
original cost of a
building is a
sunk cost when
you are trying to
decide whether
or not to sell the
business five
years later.
19
Flexible
Flexible Resources
Resources
Flexible
Flexible resources
resources can can be
be
easily
easily purchased
purchased in in the
the amount
amount
needed
needed and
and at
at the
the time
time of
of use…
use…
like
like electricity.
electricity.

20
 Flexible
Flexible Resources
Resources

Flexible
FlexibleResources
Resources

a. Demand Changes Relevant

b. Demand Constant Not Relevant

21
Committed
Committed Resources
Resources
Committed
Committed resources
resources areare
purchased
purchased before
before they
they are
are used,
used,
such
such as
as salaried
salaried employees.
employees.

22
 Committed
Committed Resources
Resources

Committed
CommittedResources
Resources

Supply – Demand = Unused Capacity

a. Demand Increase < Unused Capacity Not relevant
b. Demand Increase > Unused Capacity Relevant
c. Demand Decease (Permanent)
1. Activity Capacity Reduced Relevant
2. Activity Capacity Unchanged Not Relevant
23
 Committed
Committed Resources
Resources——Example
Example
A company has five manufacturing
engineers who supply a capacity of
10,000 engineering hours (2,000
hours each). The cost of this
activity capacity is $250,000, or
$25 per hour. The firm expects to
use 9,000 hours. If the firm decides
to reject a special order requiring
500 hours, the cost of engineering
would be irrelevant.
24
Committed
Committed Resources
Resources——Example
Example
The firm can purchase a
component that will drop the
demand from engineering
hours from 9,000 to 7,000.
Since engineering activity
capacity is acquired in chunks
of 2,000, the company can lay
off one engineer or reassign the
engineer to another plant.

25