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PROGRAM STUDI D-IV AKUNTANSI

Lean Accounting, Target

Costing, & the Balanced Scorecard

diringkas dan dituturkan kembali oleh

(Altaf)

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 Temu
ke- Pokok Bahasan Referensi Metode Pengajaran/Kegiatan/Tindakan Kelas

2 Lean accounting, HM Ch Lecturing

target costing, and 16 Pembahasan soal (suggested exercises &
the balanced problems): 16-9 life-cycle costing; target
scorecard 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
Fokus Belajar

Memahami lean manufacturing, konsep biaya dan mutu

Siklus produk dan target costing
BSC
Strategy map
Empat perspektif

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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
better quality, increased productivity, reduced lead times,
major reductions in inventories, reduced setup times, lower
manufacturing costs, increased production rates

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 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
JIT purchasing system
Pursue perfection
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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:
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

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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.
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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
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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)

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Linking Performance Measures to Strategy
Strategy map, ada cause-
and-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
Single-loop tdk ada mekanisme
feedback

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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.
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 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

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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

16 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:
Carilah model BSC sebuah perusahaan komersial:
Visi, misi, strategi
Strategy map
Beberapa alat ukur relevan yg digunakan

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