Akuntansi Manajemen Lanjutan

Problem 13.21
At the end of 20x1, Mejorar Company implemented a low-cost strategy to improve its
competitive position. Its objective was to become the low-cost producer in its industry. A
Balanced Scorecard was developed to guide the company toward this objective. To lower
costs, Mejorar undertook a number of improvement activities such as JIT production, total
quality management, and activity-based management. Now, after two years of operation, the
president of Mejorar wants some assessment of the achievements. To help provide this
assessment, the following information on one product has been gathered

1. Compute the following measures for 20x1 and 20x3:

Measurement 20X1 20X3

a. Actual velocity and cycle time
Actual velocity = Actual unit = 208.000/104.000 = 234.000/104.000
Produced/time = 2 unit per hours = 2,25 unit per
hours
Actual cycle time = Time/ Actual Unit = 104.000/208.000 = 104.000/234.000
Produced = 0,50 hours per unit = 0,44 hours per
unit
b. Percentage of total revenue from new = [(5.200 x $195) / = [(26.000 x $195) /
customers (assume one unit per (208.000 x $195)] x (234.000 x $195)] x
customer) 100% 100%
= [(Number of new customers x Price) = 2,5% = 11,11%
/ (Units Sold x Price)] x 100%
Asumsi: 1 customer membeli 1 unit;
unit yang diproduksi (actual) terjual
semua (seperti yang tercantum dalam
asumsi soal)

c. Percentage of very satisfied = (83.200/208.000) x = (140.400/234.000)

customers (assume each customer 100% x 100%
purchases one unit) = 40% = 60%
= (Very Satisfied Customer/ Total
Customer) x 100%
Asumsi: 1 customer membeli 1 unit
sehingga total customer sebanyak

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Measurement 20X1 20X3

unit yang terjual dan asumsi unit yang
diproduksi (actual) terjual semua
sesuai asumsi dalam soal

d. Market Share = [(208.000 x $195)/ = [(234.000 x $195)/

= (Total pendapatan perusahaan / (1.300.000 x $195)] x (1.300.000 x $195)]
Total pendapatan industri) x 100% 100% x 100%
Total pendapatan industry = market = 16% = 18%
size x harga
Asumsi: harga sama

e. Percentage change in actual product - = [($260 - $325) /

cost (for 20x3 only) $325] x 100%
= [(Actual Product Cost 20X3 – Actual = - 20%
Product Cost 20X1) / Actual Product Turun 20%
Cost 20X1] x 100%

f. Percentage change in days of - = [(7,8 – 15,6) /

inventory (for 20x3 only) 15,6] x 100%
= [(Days of Inventory 20X3 – Days of = - 50%
Inventory 20X1) / Days of Inventory Turun 50%
20X1] x 100%

g. Defective units as a percentage of = (13.000 / 208.000) x = (5.200 / 234.000)

total units produced 100% x 100%
= (Number of defective units / actual = 6,25% = 2,22%
units produced) x 100%

h. Total hours of training 260 hours 1.040 hours

i. Suggestions per production worker = 104 / 40 = 312 / 40

= total worker suggestion / total = 2,60 suggestion = 7,80 suggestion
production workers per worker per worker

j. Total revenue = 208.000 x $195 = 234.000 x $195

= Unit sold x price = $40.560.000 = $45.630.000
Asumsi: semua unit diproduksi
(actual) terjual sesuai asumsi dalam
soal

k. Number of new customers 5.200 customers 26.000 customers

2. Strategic objectives, classified according to the four Balance Scorecard

perspectives. Assume there is one measure per objective.
Balanced
Scorecard Strategic Objectives Measures
Prespectives
Revenue growth:

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Financial • Increase revenue • Percentage of total revenue from

Prespectives from new new customers
customers
• Increase total • Total revenue
revenue
Cost Reduction:
• Reduce unit • Percentage change in product
product cost cost
Customer Core:
Prespectives • Increase market • Market share (percentage of
share market)
• Increase customer • Number of new customers
acquisition
• Increase customer • Ratings from customer surveys
satisfaction (number of satisfied customers)

Process Operations:
Prespectives • Increase process • Percentage of defective units
quality
• Increase process • Unit cost trends
efficiency
• Decrease process • Cycle time and velocity
time
• Decrease ages • Days of inventory
inventory
Leraning & Growth • Increase • Hours of training
Prespectives employee
capabilities
• Increase • Suggestion per employee
motivation and
alignment

Problem 13.22
1. If-then Statements:
• Jika kapabilitas pegawai dan motivasi pegawai meningkat maka kualitas
produk meningkat dan waktu produksi menurun.
• Jika waktu produksi menurun maka umur persediaan menurun,
• Jika umur persediaan menurun, maka biaya per unit menurun,
• Jika biaya per unit menurun, maka efisiensi produk meningkat
• Jika kualitas produk meningkat maka maka kepuasan pelanggan meningkat.
• Jika kepuasan pelanggan meningkat, maka jumlah pelanggan meningkat dan
umur persediaan menurun sehingga biaya per unit menurun kemudian
efisiensi produk meningkat
• Jika jumlah pelanggan meningkat, maka market share meningkat dan
pendapatan dari pelanggan baru meningkat
• Jika market share dan pendapatan dari customer baru meningkat maka total
pendapatan meningkat.

Jika Hubungan sebab dan akibat ini menunjukkan bagaimana langkah-langkah yang
harus diambil secara terintegrasi untuk dapat mencapai hasil yang diharapkan untuk
keseluruhan tujuan strategis perusahaan dalam balanced scorecard. Hubungan
sebab-akibat diperlukan untuk melihat penyebab dan dampak dari pelaksanaan
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strategi berdasarkan hasil pengukuran. Kegagalan untuk mencapai hasil yang

diharapkan berdasarkan hasil pengukuran dapat diidentifikasi melalui hubungan
sebab-akibat sehingga dapat dilihat implementasi dan strategi yang tidak sesuai.

2. Strategic Map

Increase
Shareholders Value

Increase revenue Increase total Reduce unit

Financial from new customer revenue product cost

Increase customer
Increase market
acquisition
share

Customer

Increase customer
satisfaction

Increase process
efficiency
Internal Decrease ages
Process inventory

Increase process Decrease

quality process time

Increase employee Increase employee

Learning &
capabilities motivation & alignment
Growth