11
Segment Reporting, and
Decentralization
(Pelaporan Segmen, dan
Desentralisasi)
Decentralization in Organizations
Manfaat Manajemen puncak
Desentralisasi dibebaskan untuk
berkonsentrasi
tentang strategi.
Manajer tingkat bawah
dapatkan pengalaman di
pengambilan keputusan.
Pengambilan keputusan
otoritas mengarah ke
kepuasan kerja.
Keputusan tingkat rendah
sering didasarkan pada
informasi yang lebih baik.
Meningkatkan kemampuan
mengevaluasi manajer.
organisasi yang
mana manajer
mencari data biaya,
pendapatan, atau A Service Center
laba focus pada
setiap segmen.
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
Cost, Profit, and Investments Centers
Pusat biaya
Segmen yang Co
s
manajernya t
memiliki kendali
atas biaya,
tetapi tidak st Co
melebihi Co st
pendapatan atau
dana investasi.
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
Cost, Profit, and Investments Centers
Segmen yang
manajernya
memiliki kendali
atas biaya,
pendapatan, dan
investasi dalam
aset operasi.
Biaya, keuntungan,
dan investasi
pusat semuanya Responsibility
dikenal sebagai Center
tanggung jawab
pusat.
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
Traceable and Common Costs
Fixed
Costs
Fixed
Costs Jangan alokasikan
biaya umum.
Traceable Common
No computer No computer
division means . . . division manager.
W ebber, Inc.
Sales
Territories
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
Traceable Costs Can Become Common Costs
Income Statement
Television
Division Regular Big Screen
Sales $ 200,000 $ 100,000
Variable costs (95,000) (55,000)
CM 105,000 45,000
Traceable FC (45,000) (35,000)
Product line margin 60,000 10,000
Common costs
Divisional margin
Income Statement
Television
Division Regular Big Screen
Sales $ 300,000 $ 200,000 $ 100,000
Variable costs (150,000) (95,000) (55,000)
CM 150,000 105,000 45,000
Traceable FC (80,000) (45,000) (35,000)
Product line margin 70,000 60,000 10,000
Common costs 10,000
Divisional margin $ 60,000
Income Statement
Television
Division Regular Big Screen
Sales $ 300,000 $ 200,000 $ 100,000
Variable costs (150,000) (95,000) (55,000)
CM 150,000 105,000 45,000
Traceable FC (80,000) (45,000) (35,000)
Product line margin 70,000 60,000 10,000
Common costs 10,000
Divisional margin $ 60,000
Dari biaya $ 90.000 yang langsung
ditelusuri ke Divisi Televisi, $ 45.000
dapat dilacak ke Reguler dan $ 35.000
dapat dilacak ke lini produk Layar
Besar.
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
Traceable Costs Can Become Common Costs
Income Statement
Television
Division Regular Big Screen
Sales $ 300,000 $ 200,000 $ 100,000
Variable costs (150,000) (95,000) (55,000)
CM 150,000 105,000 45,000
Traceable FC (80,000) (45,000) (35,000)
Product line margin 70,000 60,000 10,000
Common costs 10,000
Divisional margin $ 60,000
Time
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 2000
Hambatan untuk Penetapan Biaya
yang Benar
The Problems
Penghilangan beberapa Penetapan biaya
biaya di ke segmen itu
proses. biaya yang sangat umum
seluruh organisasi.
Product Customer
R&D Design Manufacturing Marketing Distribution Service
$30,000
ROI = = 15%
$200,000
ROI = 21%