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PROGRAM STUDI D-IV AKUNTANSI

Lean Accounting, Target

Costing, and the Balanced Scorecard

diringkas dan dituturkan kembali oleh

(Altaf)

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 Temu ke- Pokok Bahasan Referensi

14 Lean Accounting, Target Costing, and the HM Ch 16

Balanced Scorecard
Fokus Belajar

• Memahami konsep lean manufacturing

• Siklus produk dan pelaporan biayanya
• Target costing
• Balanced Scorecard (BSC)
• Strategy map
• Empat perspektif
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Lean Manufacturing 1
 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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Bagaimana Penerapan Konsep Lean
Accounting pada Sektor Publik?
 Ide dalam lean accounting: proses perampingan proses bisnis (termasuk
aktivitas, SOP), mendekatkan pada nilai pelanggan (stakeholders),
berdampak pada efisiensi (target biaya, waktu)
 Business process reengineering: penataan ulang proses bisnis, menghilangkan
aktivitas yang tak bernilai tambah (waste), meningkatkan mutu layanan (customer
value). Contoh mapping pada proses bisnis penugasan audit:
Waktu Jml Waktu Efisiensi
No Aktivitas Review Perbaikan
(Lama) Operator (Baru) Biaya
1 Penerbitan ST 5 hr 1 Lead time Disposisi dipercepat 2 Rp xxx
terlalu lama
2 Penyusunan 2 hr 2 Beban PIC Kwitansi dibuat 1 xxx
kwitansi dan terlalu banyak pelaksana kegiatan
verifikasi
3 Pencairan uang 2 hr 1 Perlu Pengecekan elektronis 1 xxx
pengecekan sebelum ditandatangani
secara PPK
elektronis

 Pelaporan biaya (cost trends)

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 Product Life Cycle
 Product life cycle: waktu keberadaan produk, dari konsepsi s.d. ditiadakan
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 Cost: development (planning, design, and testing), production (conversion activities),
logistics support (advertising, distribution, warranty, and so on)

Life-cycle cost management Performance Report:

berfokus pada mengelola aktivitas yang • Laporan kinerja mendorong pengurangan biaya
memberikan long-term competitive • Dianalisis dari varians yg timbul
advantage

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Target Costing
 Role of Target Costing
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 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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 Balanced Scorecard (BSC) 4
 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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Ukuran Kinerja –balanced
 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 (e.g. cost per unit)
 Nonfinancial measures: nonmonetary units (e.g. 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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Stategy Map (template):
Sb.: Kaplan, Robert S. & David P. Norton (2004). Strategy map: converting
intangible assets into tangible outcomes. Boston, Massachusetts: Harvard
Business School Publishing. p. 11.

Productivity Strategy Growth Strategy

Long-Term
Financial Shareholder Value
Perspective
Improve Cost Increase Asset Expand Revenue Enhance
Structure Utilization Opportunities Customer Value

Customer Value Proposition

Customer
Perspective Price Quality Availability Selection Functionality Service Partnership Brand

Product / Service Attributes Relationships Image

Operational Management Customer Management Innovation Regulatory and Social

Processes Processes Processes Processes
Internal
•Supply •Selection •Opportunity ID •Environment
Perspective •Production •Acquisition •R&D Portfolio •Safety and Health
•Distribution •Retention •Design/Develop •Employment
•Risk Management •Growth •Launch •Community

Human Capital
Learning and
Growth Information Capital
Perspective
Organization Capital
Culture Leadership Alignment Teamwork

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 VISI: Menjadi perguruan tinggi terbaik di bidang keuangan dan akuntansi sektor publik.
MISI: 1. Menghasilkan tenaga ahli dalam bidang keuangan dan akuntansi sektor publik yang bermoral tinggi
dan berwawasan global; 2. Melaksanakan penelitian di bidang keuangan dan akuntansi sektor publik; dan
3. Melaksanakan pengabdian masyarakat di bidang keuangan dan akuntansi sektor publik.

Customer C-1: Kepuasan Mahasiswa dan Kepuasan Unit Pengguna (User)

C-2:
C-3: C-4: C-5: C-6:
Menyediakan
Menjalin Menyedia- Mewujudkan Mewujud-
Fasilitas dan
Hubungan kan Lulusan Pembelajaran kan
Layanan
dengan User Siap Pakai yang Bermutu Reputasi

Operation Customer Innovation Regulatory and

Internal Management Management Social

I-4: I-9:
I-1: Memanfaatkan
Menyeleksi I-7:
Memperoleh Lahan &
Secara Ketat Membaharui
dan Mengelola Lingkungan
Calon Kurikulum
Kontribusi
Mahasiswa
Strategy Map dari User Teknis dan
Melakukan
I-10: Membina
Penelitian
BLU STAN I-5:
dan Penulisan
Jurnal Bidang
Hubungan Baik
dengan Diknas

(usulan Altaf, I-2: Mengapresiasi & Instansi Lain

Keuangan &
Menjalankan Mahasiswa Akuntansi

2008) Proses KBM yang Sektor Publik

dan Aspek Berprestasi I-11:
Kedisiplinan Memenuhi Hak
Dosen &
Karyawan
I-6: I-8:
I-3: Menyelengga Meningkat- I-12:
Memelihara rakan kan Program Memberdaya-
Sarana Counseling Studi kan Poliklinik
secara Rutin Berkelanjutan
& Program
Sosial

Learning Human Capital Information Capital Organization Capital

& Growth
LG-1: Menggali LG-2:
LG-3: Membina
Kompetensi & Profesio- Mengembang-
Kultur Organisasi dan
nalisme Dosen & kan Akses
Tanggung Jawab
Karyawan Informasi

Seleksi & Pengembangan Dosen  Meeting  Budaya Organisasi

 Pengembangan Pegawai  Training IS  Teamwork
 Kepemimpinan

Financial
F-1: Meningkatkan Pendapatan F-2: F-3:

13 Melalui Seleksi Ujian Saringan Memaksimalkan Mengoptimalkan

Masuk dan Sumber Lainnya Utilisasi Aset Penggunaan Budget
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
Manufacturing Cycle Efficiency (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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 Sasaran Strategis (SS)

Some Objectives & Measures in BSC

N Perspec- Objective
Objective Statements Some Measures
o tives Group/Themes
1 Financial • Revenue growth • Increase the number of new • % revenue from new products
products
• Cost reduction • Reduce unit product cost • Unit product cost
• Asset utilization • Improve asset utilization • ROI, EVA
2 Customer • Market share • Increase market share • % of market
• Customer • Increase customer satisfaction • Ratings from cust. surveys
satisfaction
3 Process • Innovation • Decrease new product dev. Time • Time to market (from start to
finish)
• Operation • Increase process • Quality costs, unit cost trends
quality/efficiency
• Postsales service • Increase service quality/efficiency • First-pass yields, cost trends
4 Learning & • Employee capabilities • Increase employee capabilities • Employee satisfaction ratings
growth • Motivation and
(L&G) alignment • Increase motivation and • Suggestions per employee
• Information systems alignment
capabilities • Increase information systems • % of process with real-time
capabilities feedback capabilities
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

19 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 (Group Assignment):
 Carilah model BSC perusahaan komersial (private
sector) dan non komersial (public sector) di Indonesia,
dengan urutan penyajian:
 visi, misi, strategi, latar belakang mengapa mereka
menerapkan BSC (maks. 3 halaman)
 strategy map (maks. 2 halaman)
 beberapa alat ukur relevan yg digunakan (maks. 2
halaman)
 Simpulan dan komentar kelompok, kaitkan dengan
teori/konsep (maks. 2 halaman)

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