2 I S N A T N U K A V I D I D U T S M A R G O R P
Lean Accounting, Target Costing, & the Balanced Scorecard diringkas dan dituturkan kembali oleh (Altaf)
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Temu ke-
Pokok Bahasan
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r a j a l e B s u k o F 2
Lean accounting, target costing, and the balanced scorecard
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Referensi
Metode Pengajaran/Kegiatan/Tindakan Kelas
HM Ch Lecturing Pembahasan soal (suggested exercises & 16 problems): 16-9 life-cycle costing; target costing; 16-11 balanced scorecard; classification of performance measures; 16-12 cycle time and conversion cost per unit; 16-13 cycle time and velocity; MCE; 16-22 MCE
Memahami lean manufacturing, konsep biaya dan mutu Siklus produk dan target costing BSC Strategy map Empat perspektif • •
Lean Manufacturing Lean manufacturing: pdkt u/ eliminasi kesia-siaan (waste) dan maksimasi customer value
delivering the right product, in the right quantity, with the right quality (zero-defect), at the exact time the customer needs it and at the lowest possible cost
cost reduction is directly related to cost leadership
Hasil lean manufacturing → significant improvements
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better quality, increased productivity, reduced lead times, major reductions in inventories, reduced setup times, lower manufacturing costs, increased production rates
Kontributor dlm Lean Manufacturing
Toyota Production System (Shigeo Shingo & Taaichi Ohno): employee empowerment, team structures, cellular manufacturing, reduced setup times, small batches
World-class manufacturing, JIT manufacturing & purchasing
Five principles of lean thinking to lean manufacturing:
Precisely specify value by each particular product
Nilai produk ditentukan oleh pelanggan
Identify the “value stream” for each
Semua aktivitas dalam konteks rantai nilai
Make value flow without interruption
Let the customer pull value from the producer
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JIT purchasing system
Pursue perfection
Product Life Cycle & Target Costing Product life cycle: waktu keberadaan produk, dari konsepsi s.d. ditiadakan
Cost: development (planning, design, and testing), production (conversion activities), logistics support (advertising, distribution, warranty, and so on)
Life-cycle cost management berfokus pada mengelola aktivitas yang memberikan long-term competitive advantage
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Product Life Cycle & Target Costing Role of Target Costing
Life-cycle cost management fokus pada “cost reduction”, bukan “cost control” → menemukan “cost reductions” prinsip utama
A target cost: beda sales price (dlm market share) dan profit yg diinginkan Tiga cara “cost reduction”:
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Reverse engineering: menemukan fitur/desain yang menghasilkan pengurangan biaya (mewaspadai produk kompetitor) Value analysis: jika harga yg dibayar pelanggan < biaya fungsi dlm perush → fungsi bisa dieliminasi Processes improvement: dlm hal produksi, pemasaran yg berpotensi pengurangan biaya
Ilustrasi Target Costing Proposal produk baru: projeksi pemasaran u/ 200,000 (selama 2 th), harga jual $130 per unit. Pangsa pasar diharapkan 25% (50,000 unit). Estimasi biaya pabrikasi dan logistik $120 per unit, biaya pengembangan $100,000. Pemilik UB menginginkan return $15 per unit. Target cost =Target price - Target profit = $130 - $15 = $115 per unit Projected cost = $122 [$120 + ($100,000/50,000 units)], shg target cost tidak tercapai Projected total life-cycle profit = ($130 - $122) x 50,000 = $400,000. 7
Performance Report: Life-Cycle Costs*
Laporan kinerja mendorong pengurangan biaya
Dianalisis dari varians yg timbul
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Balanced Scorecard (BSC)
BSC: strategic management system that defines a strategic-based responsibility accounting system
mentranslasikan misi dan strategi ke tujuan operasional dan pengukuran kinerja u/ empat perspektif: financial, customer, internal business process, dan learning and growth (infrastructure)
Strategy translation mencakup tujuan spesifik, ukuran, target, inisiatif dari tiap perspektif 9
Peran Ukuran Kinerja
Performance measures diturunkan dari visi, strategi, tujuan Harus seimbang antara lag & lead measures, objective & subjective measures, financial & nonfinancial measures, external & internal measures Lag measures: outcome measures, results from past efforts (e.g., customer profitability) Lead measures (performance drivers): factors that drive future performance (e.g., hours of employee training) Objective measures: can be readily quantified and verified (e.g., market share) Subjective measures: less quantifiable and more judgmental (e.g., employee capabilities) Financial measures: expressed in monetary terms Nonfinancial measures: nonmonetary units (e.g., cost per unit and number of dissatisfied customers). External measures: relate to customers & shareholders (e.g., customer satisfaction and ROI ) Internal measures: relate to the processes and capabilities that create value for customers and shareholders (e.g., process efficiency and employee satisfaction) 10
Linking Performance Measures to Strategy
Strategy map, ada causeand-effect relationships
Testable strategy: a set of linked objectives aimed at an overall goal
Menganut double-loop feedback : informasi terkait efektivitas implementasi strategi dan validitas asumsi yang mendasari strategi tsb
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Single-loop tdk ada mekanisme feedback
Ilustrasi Kasus BSC
Numark, Inc., manufactures a product that experiences the following activities and times
A study lists the following root causes of the inefficiencies: poor quality components from suppliers, lack of skilled workers, and plant layout. The management of Numark immediately began to install some lean manufacturing initiatives to address the problems. First, they installed cellular manufacturing, changing the plant layout. The result was a dramatic reduction in move time and wait time. Next, they began an intensive training program to improve worker skills so that fewer defectives would be produced. They also initiated a supplier selection program, selecting and working with suppliers so that the components being delivered are of higher quality. Training and supplier selection both produced a significant reduction in defective units. Express a cost reduction strategy as a series of if-then statements that will reduce MCE and lower costs. Finally, prepare a strategy map that illustrates the causal paths. In preparing the map, use only three perspectives: learning and growth, process, and financial. 12
Ilustrasi Kasus BSC
MCE = 42/(42 + 2.8 + 7 +11.2 + 33.6 + 43.4) = 0.30
Strategy as a series of if-then statements:
Jika TK terlatih dan supplier terseleksi, kerusakan turun
Jika kerusakan turun, rework dan waktu inspeksi turun
Jika layout pabrik diperbaiki, waktu memindahkan dan waktu tunggu turun
Jika rework, waktu inspeksi, waktu memindahkan, dan waktu tunggu turun, penyimpanan turun dan MCE naik
Jika penyimpanan turun, MCE naik
Jika MCE naik, biaya turun 13
Perspektif Finansial
Meliputi revenue, cost, utilisasi aset
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Perspektif Pelanggan
Customer value: beda realisasi (apa yg diterima) dan pengorbanan (apa yg diberikan)
Realization: product functionality (features), product quality, reliability of delivery, delivery response time, image, reputation
Sacrifice: product price, time to learn to use the product, operating cost, maintenance cost, disposal cost
Delivery reliability: output yang disampaikan tepat waktu
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Perspektif Proses
Meliputi proses: inovasi, operasional, postsales
Unsur pegukuran: kualitas, efisiensi, waktu
Manufacturing Cycle Efficiency (MCE); waktu proses konversi material ke FG → reduce those times to zero
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Velocity: units produced/time
Perspektif L & G
Learning & growth → peningkatan kapasitas
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Tugas/Latihan
16-11 balanced scorecard; classification of performance measures Listed below are a number of scorecard measures. Classify each performance measure according to the following: perspective (e.g., customer or learning and growth), financial or nonfinancial, subjective or objective, external or internal, and lead or lag. Discuss why it is sometimes difficult to classify these measures as lead or lag. Now, pick any two measures where you have difficulty explaining whether they are lead or lag, and explain when they would be lead and when they would be lag measures. a. Number of new customers b. Percentage of customer complaints resolved with one contact c. Unit product cost d. Cost per distribution channel e. Suggestions per employee f. Quality costs g. Product functionality ratings (from surveys) h. Cycle time for solving a customer problem i. Strategic job coverage ratio j. On-time delivery percentage k. Percentage of revenues from new products
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Tugas/Latihan
16-9 life-cycle costing; target costing
Research Assignment:
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Carilah model BSC sebuah perusahaan komersial:
Visi, misi, strategi
Strategy map
Beberapa alat ukur relevan yg digunakan
