SILABUS STRATEGIC COST

MANAGEMENT

Oleh:
Mulyadi
Universitas Gadjah Mada
mulyadiugm@gmail.com

Jogjakarta, Semester Gasal 2016/2017

STRATEGIC COST MANAGEMENT

Apa manfaat akuntansi biaya?
Bagaimana mengurangi biaya?
Bagaimana mengelola biaya?

Success is not the key to happiness.

Happiness is the key to success. If you
love what you are doing, you will be
successful.
Dr. Albert Schweitzer

The great aim of education is not

knowledge but action.
Ludwig Wiedgenstein

BUTIR-BUTIR PENTING
1.
2.
3.
4.
5.
6.
7.
8.

Opening remark
Strategic thinking
Definisi Strategic Cost Management?
Buku Text dan Buku Bacaan
Framework Penyusunan Silabus
TQM dan SCM
Silabus SCM
Closing remark

BUTIR PENTING KE-1

OPENING REMARKS

If you live in the river you should

make friends with the crocodile.
Indian proverb

If you live in the river you should

make friends with the crocodile.
Indian proverb

ANGGODO, PAWANG BUAYA INDONESIA

OPENING REMARK (2)

The first law of business is the same as
the first law of life: adapt or die.
(the unknown)

BUTIR PENTING KE-2

STRATEGIC THINKING

ARTI KATA STRATEGI

Webster dan Wordbook menjelaskan beberapa pengertian berikut ini.

strategy (n): an elaborate and systematic plan of action, the branch of military science dealing
with military command and the planning and conduct of a war

strategics (n): the science or art of strategy

strategic (adj): relating to or concerned with strategy

strategical (adj): relating to or concerned with strategy,

strategically (adv): with regard to strategy strategically important decisions

strategist (n): an expert in strategy (especially in warfare), strategian

stratagem (n): an elaborate or deceitful scheme contrived to deceive or evade

strategize (vi, Webster): to plan a strategy or trategies

STRATEGI

strategy = strategi

strategics = strategika

strategic = strategik (sifat proses dalam rangka menghasilkan strategi)

strategical = strategis (sifat keadaan, lokasi, hasil yang menguntungkan)

strategically = secara strategis

strategist = strategian, strategikawan

stratagem = stratagem

strategize (vi) = berstrategi

strategize (vt) = menstrategi

DEFINISI STRATEGY AND TACTIC

Kedua kata tersebut berasal dari militer.
Kedua kata tersebut berkaitan dengan
pengambilan keputusan tentang cara untuk
mencapai tujuan tertentu.
Bagi prajurit strategi adalah tentang keputusan atas
syarat dan kondisi yang di dalamnya seorang militer akan
memerangi pertempuran; sedangkan taktik adalah tentang
bagaimana mengorganisasi yang terbaik tentara selama
pertempuran.

STRATEGY AND TACTIC IN BUSINESS

Strategi adalah pola pengerahan dan pengarahan seluruh
sumberdaya organisasi untuk mewujudkan visi organisasi.
Corporate strategymenentukan bisnis yang didalamnya
perusahaan akan bersaing.
Business strategymenetapkan basis persaingan untuk
suatu bisnis tertentu.

TIPE STRATEGI

Strategi integrasi:
Forward integration
Backward integration
Horizontal integration
Strategi intensif:
Market penetration
Market development
Product development
Strategi diversifikasi
Concentric diversification
Horizontal diversification
Conglomerate diversification
Strategi defensif
Retrenchment
Divestiture
Liquidation

ATRIBUT STRATEGIC THINKING

Fundamental
Besar
Berdampak jangka panjang ke masa depan
Komprehensif

FRANK OUTLAW

Watch
Watch
Watch
Watch
Watch

your
your
your
your
your

thought, they become words;

words, they become actions;
actions, they become habits;
habits, they become character;
character, it becomes your destiny.

Destiny is not a matter of chance, it is a

matter of choice. It is not a thing to be
waited for; it is a thing to be achieved.
William Jennings Bryant

Change your thinking, change your life.

Ernest Holmes

RADICAL CHANGE IN MANAGING ORGANIZATION

Strategy Formulation System

Strategic

From managing
organization through
tactical and
operational mode to
strategic mode

Strategic Planning System

Programming System

Budgeting System

Tactical

Implementation System

Monitoring System
Operational

Failing organizations are usually

over-managed and under-led.
Warren G. Bennis

THE FUTURE
Tahun 2000
1970s
One TV for every 25
people

Today
One TV for every four people
in the world

2020s
TV = PC, displays
everywhere

Hundreds of TV channels Thousands of TV channels

No TV channels

The VCR is an industrial

item, available only for
professionals

TV and the VCR are the most

common appliances

The VCR is relic of

the distant past

Explosion of digital, portable

consumer appliances

Consumer appliances
become services

Direct distribution of content

via internet

TV and radio are a

subset of the
internet

Connecting Rate Of Improvement And

Reach Of To Day

$5 million vs. $400

Price of the fastest supercomputer in 1975
and an iPhone 4 with equal performance

$2.7 billion, 13 years

Cost and duration of the Human Genome
Project, completed in 2003

300,000
Miles driven by Googles autonomous cars
with only one accident (human error)

3x
Increase in efficiency of North American gas
wells between 2007 and 2011

85%
Drop in cost per watt of a solar photovoltaic
cell since 2000

Connecting Rate Of Improvement And Reach

Of To Day ... With Economic Potential In 2025

23 billion
More people with access to the Internet in
2025

$57 trillion
Potential economic impact by 2025 of
automation of knowledge work

$100, 1 hour
Cost and time to sequence a human genome
in the next decade

1.5 million
Driver-caused deaths from car accidents in
2025, potentially addressable by autonomous
vehicles

100200%
Potential increase in North American oil
production by 2025, driven by hydraulic
fracturing and horizontal drilling

16%
Potential share of solar and wind in global
electricity generation by 2025

12 DISRUPTIVE TECHNOLOGIES
1. Mobile internet;
2. Automation of knowledge work;
3. The internet of things;
4. Cloud technology;
5. Advanced robotics;
6. Autonomous and near autonomous vehicles;
7. Next-generation genomics;
8. Energy storage;
9. 3D printing;
10.Advanced materials;
11.Advanced oil and gas exploration and recovery;
12.Renewable energy.

BUTIR PENTING KE-3

DEFINISI STRATEGIC
COST MANAGEMENT?

DEFINISI STRATEGIC COST

MANAGEMENT
Strategic cost management is the development of cost
management information to facilitate the principal
management function, strategic management.
(Blocher, Chen, Lin, Cost Management: A Strategic
Emphasis, 2nd Edition, 2002, p. 8).

BUTIR PENTING KE-4

BUKU TEXT DAN BUKU

BACAAN

BUTIR PENTING KE-5

FRAMEWORK
PENYUSUNAN SILABUS

FRAMEWORK PENYUSUNAN SILABUS

PERUBAHAN
PERUBAHAN
RADIKAL
RADIKAL
DALAM
DALAM CARA
CARA
MENGELOLA
MENGELOLA
ORGANISASI
ORGANISASI

MANAGEMENT
MANAGEMENT
KNOWLEDGE
KNOWLEDGE
REVOLUTION
REVOLUTION

PERGESERAN
PERGESERAN
PARADIGMA
PARADIGMA
MANAJEMEN
MANAJEMEN

PERUBAHAN
PERUBAHAN
LINGKUNGAN
LINGKUNGAN
BISNIS
BISNIS

MANAGEMENT
MANAGEMENT
SYSTEM
SYSTEM
REVOLUTION
REVOLUTION

PERGESERAN
PERGESERAN TRADITIONAL
TRADITIONAL
MANAGEMENT
MANAGEMENT ACCOUNTING
ACCOUNTING KE
KE
STRATEGIC
MANAGEMENT
ACCOUNTING
STRATEGIC MANAGEMENT ACCOUNTING

PERGESERAN
PERGESERAN TRADITIONAL
TRADITIONAL
COST
ACCOUNTING
COST ACCOUNTING KE
KE
STRATEGIC
COST
MANAGEMENT
STRATEGIC COST MANAGEMENT

MANAGEMENT KNOWLEDGE REVOLUTION AND

MANAGEMENT SYSTEM REVOLUTION

Radical
Change in
Managing
Organization

Management
System
Revolution

Management
Knowledge
Revolution

Paradigm
Shifts

Radical
Change in
Business
Environment

PERUBAHAN LINGKUNGAN BISNIS DAN

PERGESERAN PARADIGMA MANAJEMEN
EMERGING MANAGEMENT
PARADIGMS

KARAKTERISTIK
LINGKUNGAN BISNIS

Customer Value
Strategy

Customers take
charge

Continuous
Improvement

Competition intensifies

Cross-functional
Team
Employee
Empowerment

Change become
constant, radical,
fast, simultaneous,
pervasive

BAGAIMANA ILMU DAN PENGETAHUAN

DIBENTUK

MANAGEMENT
KNOWLEDGE

CUSTOMER VALUE
STRATEGY

CROSS-FUNCTIONAL
TEAM
CONTINUOUS
IMPROVEMENT

EMPLOYEE
EMPOWERMENT

REVOLUSI MANAJEMEN (1)

LOOKING BACK (20th
CENTURY)

LOOKING FORWARD (21th

CENTURY)

Stability, predictability

Discontinuous change

Size and scale

Speed and responsiveness

Leadership from the top

Leadership from everybody

Organization rigidity

Permanent flexibility

Control by rules and hierarchy

Control by vision and values

Information is closely guarded

Information is shared

Quantitative analysis

Creativity, intuition

REVOLUSI MANAJEMEN (2)

LOOKING BACK (20th
CENTURY)

LOOKING FORWARD (21th

CENTURY)

Need for certainty

Tolerance for ambiguity

Reactive; risk-averse

Proactive; entrepreneurial

Corporate independence

Corporate interdependence

Vertical integration

Virtual integration

Focus on internal organization

Focus on competitive environment

Sustainable competitive advantage

Constant reinvention of advantage

Competing for todays market

Creating tomorrows market

MANAJEMEN TRADISIONAL

SISTEM MANAJEMEN
STRATEGIK BERBASIS BSC
Strategy Formulation
System

BSC
diterapkan
di sini
Strategic

Strategic Planning
System
Strategic
Planning

Programming
System

Budgeting

Budgeting

Budgeting System

Implementatio
n

Implementation

Implementation
System

Control

Control

Monitoring System

Tactical

Operational

REVOLUSI MANAJEMEN DAN DAMPAKNYA

TERHADAP AKUNTANSI MANAJEMEN
REVOLUSI AKUNTANSI
MANAJEMEN

Traditional Management
Accounting to Strategic
Management Accounting

REVOLUSI MANAJEMEN

Traditional Management
to Contemporary
Management

STRATEGIC MANAGEMENT ACCOUNTING VS TRADITIONAL MANAGEMENT ACCOUNTING

PROSES
MANAJEMEN

PERUMUSAN
STRATEGI

STRATEGIC MANAGEMENT
ACCOUNTING

Trendwatching
SWOT analysis
Envisioning
Pemilihan strategi

PERENCANAAN Balanced Scorecard-based

STRATEGIK
integrated performance
management
PENYUSUNAN
PROGRAM

AKUNTANSI MANAJEMEN
TRADISIONAL

Akuntansi manajemen
tradisional tidak berperan di
tahap ini
Akuntansi manajemen
tradisional tidak berperan di
tahap ini

1. Informasi akuntansi untuk 1. Informasi akuntansi untuk

investment decision
investment decision
2. Cost-plus pricing
2. Life cycle costing
3. Target pricing and target
costing
4. Quality costs management
5. JIT

STRATEGIC MANAGEMENT ACCOUNTING VS

TRADITIONAL MANAGEMENT ACCOUNTING
PROSES MANAJEMEN

STRATEGIC MANAGEMENT
ACCOUNTING
Activity-based budgeting
Capacity management
Target cost reduction
Outsourcing decision
Cost effectiveness

TRADITIONAL MANAGEMENT
ACCOUNTING

PENYUSUNAN
ANGGARAN

1.
2.
3.
4.
5.

1. Functional-based budgeting
2. CPV analysis, BEP analysis
3. Differential accounting
information for short-run
decision making
4. Transfer pricing
5. Cost efficiency

PENGIMPLEMENTASIAN

1. Activity-based
management
2. Performance measurement
with activity-based cost
system

1. Performance measurement with

responsibility accounting system

PEMANTAUAN

1. Feature costing
2. Activity-based
responsibility reporting
3. Profitability analysis

1. Product costing
2. Standard costing and variance
analysis
3. Responsibility reporting
4. Profitability analysis

REVOLUSI AKUNTANSI MANAJEMEN DAN

DAMPAKNYA TERHADAP AKUNTANSI BIAYA
REVOLUSI AKUNTANSI
BIAYA

Traditional Cost
Accounting to Strategic
Cost Management

REVOLUSI AKUNTANSI
MANAJEMEN

Traditional Management
Accounting to Strategic
Management Accounting

BUTIR PENTING KE-6

TQM dan SCM

Evolusi Pengelolaan Terhadap Kualitas

FALSAFAH

Quality is never an accident; it is always the

result of intelligent efforts
John Ruskin

EMPAT JAMAN QUALITY

Inspection Era (1800-an)

Statistical Quality Control Era (1930-an)
Quality Assurance Era (1950-an)
Strategic Quality Management Era (1980-an)

INSPECTION ERA (TAHUN 1800-AN)

INSPECTION ERA

Inspeksi

Desain

Produksi

Produk

STATISTICAL QUALITY CONTROLTAHUN 1930-AN

STATISTICAL QUALITY
CONTROL ERA

Desain

INSPECTION ERA

Statistical
Quality
Control

Inspeksi

Produksi

Produk

QUALITY ASSURANCE ERA (TAHUN 1950-AN)

STATISTICAL QUALITY
CONTROL ERA

INSPECTION ERA

QUALITY
ASSURANCE ERA

Statistical
Quality
Control

Inspeksi

Desain

Produksi

Produk

STRATEGIC QUALITY MANAGEMENT ERA

(TAHUN 1980-AN)
Strategic Quality Management Era
(1980-an)

Quality
Assurance Era
(1950-an)

Statistical Quality
Control Era
(1930-an)

Desain

Produksi

Inspection Era
(1800-an)

Produk

Customer

PERBANDINGAN PENGELOLAAN ATAS KUALITAS DI

BERBAGAI JAMAN (1)

KARAKTERISTIK

INSPECTION
ERA
(1800-an)

STATISTICAL
QUALITY
CONTROL ERA
(1930-an)

QUALITY
ASSURANCE ERA
(1950-an)

KEPENTINGAN
UTAMA

Deteksi

Pengendalian

Koodinasi

PANDANGAN
TERHADAP
KUALITAS

Suatu
masalah
yang harus
diatasi

Suatu masalah Suatu masalah

yang harus
yang harus
diatasi
diatasi namun
secara
proaktif

STRATEGIC
QUALITY
MANAGEMENT
ERA
(1980-an)

Dampak
Strategik
Suatu peluang
untuk
menempatkan
perusahaan
pada posisi
kompetitif

PERBANDINGAN PENGELOLAAN ATAS KUALITAS DI

BERBAGAI JAMAN (2)

KARAKTERISTIK
TITIK BERAT

INSPECTION
ERA
(1800-an)

Keseragaman
produk

STATISTICAL
QUALITY
CONTROL ERA
(1930-an)
Keseragaman
produk dan
pengurangan
aktivitas
inspeksi

QUALITY
ASSURANCE ERA
(1950-an)

STRATEGIC
QUALITY
MANAGEMENT
ERA
(1980-an)

Keseluruhan
Kebutuhan
matarantai
pasar dan
produksi, sejak customer
desain sampai
dengan
pemasaran, dan
kontribusi
semua fungsi,
terutama fungsi
desain, untuk
mencegah
kegagalan
kualitas

PERBANDINGAN PENGELOLAAN ATAS

KUALITAS DI BERBAGAI
(3)
STATISTICAL
QUALITY JAMANSTRATEGIC
KARAKTERISTIK

INSPECTION ERA
(1800-an)

QUALITY
CONTROL ERA
(1930-an)

ASSURANCE ERA
(1950-an)

QUALITY
MANAGEMENT
ERA
(1980-an)

METODE

Pengukuran dan
alat ukur

Alat dan teknik

statistik

Program dan
sistem

Perencanaan
strategik,
penetapan
tujuan, dan
mobilisasi
organisasi

PERAN AHLI
KUALITAS

Inspeksi, sortasi,
penghitungan,
dan seleksi mutu
(grading)

Pencarian
masalah dan
penerapan
metode statistik

Pengukuran
kualitas,
perencanaan
kualitas, dan
desain program
Penetapan
tujuan,
pendidikan dan
pelatihan,
pekerjaan yang
bersifat
konsultatif
dengan
departemen lain,
dan desain
program

Penetapan
tujuan,
pendidikan dan
pelatihan,
pekerjaan yang
bersifat
konsultatif
dengan
departemen lain,
dan desain
program

PERBANDINGAN PENGELOLAAN ATAS KUALITAS DI

BERBAGAI JAMAN (4)

KARAKTERISTIK

INSPECTION
ERA
(1800-an)

SIAPA YANG
Departemen
BERTANGGUNG Inspeksi
JAWAB ATAS
KUALITAS

STATISTICAL
QUALITY
CONTROL ERA
(1930-an)

Departemen
Inspeksi dan
Departemen
Produksi

QUALITY
ASSURANCE ERA
(1950-an)

Semua
departemen,
manajemen
puncak hanya
sedikit
terlibat dalam
desain,
perencanaan,
dan
implementasi
kebijakan
kualitas

STRATEGIC
QUALITY
MANAGEMENT
ERA
(1980-an)

Setiap orang
di dalam
organisasi,
dengan
leadership
kuat dari
manajemen
puncak.

PERBANDINGAN PENGELOLAAN ATAS KUALITAS DI

BERBAGAI JAMAN (5)

KARAKTERISTIK

INSPECTION
ERA
(1800-an)

ORIENTASI DAN Kualitas

PENDEKATAN
diinspeksi

STATISTICAL
QUALITY
CONTROL ERA
(1930-an)

Kualitas
dikendalikan

QUALITY
ASSURANCE ERA
(1950-an)

Kualitas
dibangun

STRATEGIC
QUALITY
MANAGEMENT
ERA
(1980-an)

Kualitas
dikelola

Strategic Quality Management Sama

Dengan Total Quality Management

Paradigma Manajemen yang Melandasi Strategic

Quality Management

PERUBAHAN LINGKUNGAN BISNIS

LINGKUNGAN BISNIS

Customers take
charge

PERUBAHAN RADIKAL

Jaman Network

Competition intensifies

Jaman globalisasi
ekonomi

Change becomes
constant, radical,
fast,simultaneous, and
pervasive

Jaman strategic quality

management

PERUBAHAN RADIKAL LINGKUNGAN BISNIS

MENUNTUT PARADIGMA BARU MANAJEMEN
EMERGING PARADIGMS

LINGKUNGAN BISNIS

Customer value
strategy

Customers take
charge

Continuous improvement

Competition intensifies

Cross functional team

Change becomes
constant, radical,
fast,simultaneous, and
pervasive

Employee
empowerment

PEMBANGUNAN PENGETAHUAN MANAJEMEN

BARU
CONTEMPORARY
MANAGEMENT

EMERGING PARADIGMS
Customer value
strategy

TOTAL QUALITY
MANAGEMENT

Continuous improvement
Cross functional team
Employee
empowerment

EMERGING PARADIGMS

Customer Value Strategy

Continuous Improvement

Organizational Systems:

Cross-functional team
Employee empowerment

PENGETAHUAN
MANAJEMEN DAN
PARADIGMA YANG
MELANDASINYA

Evolusi Pengeloaan Terhadap

Biaya

EVOLUSI PENGELOLAAN TERHADAP

BIAYA
Akuntansi BiayaCost Determination
Akuntansi BiayaCost Control
Akuntansi BiayaCost Management

EVOLUSI PENGELOLAAN TERHADAP BIAYA

Cost Control

Cost
Management

Sumber
Daya

Aktivitas
VAA
NVAA

Cost
Determination

Product
Feature

Customer

BUTIR PENTING KE-7

SILABUS SCM

SILABUS SCM TENGAH SEMESTER KE-1

MINGGU
KE-

TOPIK

SUMBER BACAAN

Silabus dan Framework Penyusunan Silabus

Silabus

Revolusi Manajemen

Handout

Revolusi Sistem Manajemen

Handout

Dampak BSC terhadap Sistem Manajemen

Strategik

Handout

Strategic Management Accounting

Handout

Konsep Akuntansi Biaya dan Sejarahnya

Activity-Based Cost System

Handout
BCL-4, M2

Pengolahan Transaksi Biaya dalam ABC

System

M4

UJIAN TENGAH SEMESTER (UTS)

SILABUS SCM TENGAH SEMESTER KE-2

MINGGU
KE-

TOPIK

SUMBER BACAAN

Activity-Based Process Costing

Activity-Based Object Costing

M5
M6

Activity-Based Object Costing-Job Order

Cost System

M8, BCL-12

10

Activity-Based Object Costing-Process Cost

System

M8 BCL12

11

Activity-Based Object Costing-Process Cost

System

M9; BCL13

12

Capital Budgeting

BCL-11

13

Activity-Based Management

Handout

14

Acivity-Based Budgeting
Target Costing, Theory pf Constraint, Life
Cycle Costing

Handout

UJIAN AKHIR SEMESTER (UAS)

BCL -5

BUTIR PENTING KE-8

CLOSING REMARK

CLOSING REMARK
Its not the strongest nor most intelligent of the
species that survive; it is the one most adaptable to
change.
Charles Darwin