PENGENDALIAN BIAYA

oleh:
Drs I Made Narsa, M.Si, Ak.

PLANNING

MANAGEMENT
ACCOUNTING
INFORMATION

Ev-kinerja
CONTRO
L
 Fokus Pengendalian

Sumber Daya Manusia

Keuangan
Operasi
Informasi
Kinerja Keuangan
 PARADIGMA CONSTROL
PARADIGMA COST CONTROL
KONVENSIONAL BAB 8 PENGENDALIAN
FINANCIAL
BAB 9

CONTROL ACTIVITY CONTROL

BAB 10
PENGENDALIAN
PARADIGMA BAB 11 OPERASI

KONTEMPORER BAB 12
 Type-type Pengendalian

INPUT OUTPUT
PROSES

Kendali: Kendali:
Kendali:
FOREWARD CONCURRENT FEEDBACK

(antisipasi masalah) (koreksi ketika (koreksi setelah

terjadi masalah) terjadi masalah)
Control Process
yes
Apakah
Do Nothing
sandar
tercapai

No
Bandingkan
Actual dengan no
Standard Apakah
Do Nothing
Variance
material

Yes
Measure
Plan Budget Actual
Performance yes Identifikasi
Apakah
penyebab
Revisi Standard
No Variance
Sdh baik

Koreksi
tindakan
 Limit Control
cost
115
BATAS ATAS

110% 108

105
100
100% A
95
90%
BATAS BAWAH 85 volume
Pengendalian Operasi
Beberapa aspek operasional yang perlu dikendalikan adalah:
Biaya Kualitas
prevention cost
appraisal cost
internal failure cost
external failure cost.
Pembelian
Pemeliharaan
Kualitas
Keseimbangan
Administrasi
Perubahan
Proses waktu
Pemborosan
Pengiriman
 Pengendalian Biaya Kualitas
Biaya kualitas merupakan "sumber" yang
sangat signifikan untuk melakukan
penghematan2. Pengurangan biaya
disertai dengan peningkatan kualitas akan
mampu meninghkatkan produktivitas,
dengan demikian perusahaan akan
memiliki keunggulan daya saing
(competitive advantage)
 Cost
Reduction

Productivity Competitive Profit

Improvement Advantage Ability

Quality
Improvement
Quality Defined
... The degree of excellence
on the following eight dimensions:

Performance
Durability
Aesthetics
Quality of
Serviceability conformance
Features Fitness for use
Reliability
 Quality Defined
... The degree of excellence
on the following eight dimensions:
The length of time How consistently
Performance Durability
and well a product
aAproduct
measurefunctions The appearance
of how functions of
Aesthetics
a product meets its Quality of
tangible products
specifications Measures the ease of
(style, beauty)
conformance
The suitability of the
Serviceability maintaining and/or
Characteristics of a
product for carrying
repairing
Fitness
product
The the use
that for product
differentiate
probability that the
out its advertised
Features
functions functionally
product similar
or service will
Reliability products
perform its intended
function for a specified
length of time
Quality Defined

A defective product
is one that does not
conform to
specifications.
 Quality Defined

Zero defects
means that all
products
conform to
specifications.
 Cost of Quality Catagories
The definition of quality-related activities imply
four categories of quality costs: Incurred to
prevent
Incurredpoor
to
1) Preventive costs quality or
determine
2) Appraisal costs services
whether being
Incurred
products when
and Incurred
productswhen
produced
services and
3) Internal failure costs products
to doand
services
conform not
services
conform
requirements failtoto
4) External failure costs
conform to
specifications
requirements after
being delivered
Examples of Quality Costs
Prevention costs
Quality engineering
Quality training programs
Quality planning
Quality reporting
Supplier evaluation and selection
Quality audits
Quality circles
Field trials
Design reviews
Examples of Quality Costs
Appraisal Costs
Inspection of raw materials
Testing of raw materials
Packaging inspection
Supervising appraisal
Product acceptance
Process acceptance
Inspection of equipment
Testing equipment
Outside endorsements
Examples of Quality Costs

Internal failure costs

Scrap
Rework
Downtime (defect related)
Reinspection
Retesting
Design changes
Examples of Quality Costs
External failure costs
Cost of recalls
Lost sales
Returns/allowances
Warranties
Repairs
Product liability
Customer dissatisfaction
Lost market share
Complaint adjustment
Characteristics Quality Costs
Observable quality costs
Can be measured and sawn in the
accounting record

Hidden Quality Costs

Costs are opportunity costs
resulting from poor quality.
Measuring Hidden Quality Costs

The Multiplier Method

The Market Research
Method
Taguchi Quality Loss
Function
 The Multiplier Method
The multiplier method assumes that the
total failure cost is simply some multiple of
measured failure costs:
Total external failure cost =
k(Measured external failure costs)
where k is the multiplier effect
If k = 4, and the measured external failure
costs are $2 million, then the actual external
failure costs are estimated to be $8 million.
The Market Research Method
The market research method uses formal
market research methods to assess the
effect of poor quality on sales and market
share.
Customer surveys and interviews
with members of a companys sales
force can provide significant insight
into the magnitude of a companys
hidden costs.
Market research results can be
used to project future profit losses
attributable to poor quality.
 The Taguchi Quality Loss
Function
The Taguchi loss function assumes any
variation from the target value of a quality
characteristic causes hidden quality costs.
Furthermore, the hidden quality
costs increase quadratically as
the actual value deviates from the
target value.
The Taguchi Quality Loss Function
$
Cost

Lower Target Upper

Specification Value Specification
Limit Limit
The Taguchi Quality Loss Function
L(y) = k(y T)
k = A proportionately constant dependent
upon the organizations external failure
cost structure
y = Actual value of quality characteristic
T = Target value of quality characteristic
L = Quality loss
 Quality Cost Report
Unit Actual Diameter (y) y-T (y T) k(y-T)
1 9.9 -0.10 0.010 $ 4.00
2 10.1 0.10 0.010 4.00
3 10.2 0.20 0.040 16.00
4 9.8 -0.20 0.040 16.00
Total 0.100 $40.00
Average 0.025 $10.00
 Quality Cost Report (Actual sales $2.800.000)
For the Year Ended March 31, 2004
Quality Costs % of Sales
Prevention costs:
Quality training $35,000
Reliability engineering 80,000 $115,000 4.11%
Appraisal costs:
Materials inspection $20,000
Product acceptance 10,000
Process acceptance 38,000 68,000 2.43
Internal failure costs:
Scrap $50,000
Rework 35,000 85,000 3.04
External failure costs:
Customer complaints $25,000
Warranty 25,000
Repair 15,000 65,000 2.32
Total quality costs $333,000 11.90%
Relative Distribution of Quality
External
Costs
Failure Prevention
(19.5%) (34.5%)

Internal Appraisal
Failure (20.4%)
(25.6%)
 Quality Cost Graph
Total
Cost Quality
Costs Failure Costs

Control Costs
0
AOL 100%

Percent Defects
 Contemporary Quality Cost
Graph
Cost Total
Quality
Costs Failure Costs

Control Costs

0 100
%
Percent Defects
 Trend Analysis
Assume the following data:
Quality Costs Actual Sales % of Sales
2000 $440,000 $2,200,000 20.0%
2001 423,000 2,350,000 18.0
2002 412,500 2,750,000 15.0
2003 392,000 2,800,000 14.0
2004 280,000 2,800,000 10.0
Multiple-Period Trend Graph:
Total Quality Costs
% of
Sales

20

15

10

0 1 2 3 4 5
Year
 Multiple-Trend Analysis for
Individual Quality Costs
Assume the following quality cost data:
Internal External
Prevention Appraisal Failure Failure

2000 2.0%1 2.0% 6.0% 10.0 %

2001 3.0 2.4 4.0 8.6
2002 3.0 3.0 3.0 6.0
2003 4.0 3.0 2,5 4.5
2004 4.1 2.4 2.0 1.5
1Expressed as a % of sales
 Multiple-Period Trend Graphic:
Individual Quality Cost Categories
Percentage 10
of Sales
9
8
7
6
5
4 Prevention
3
2 Appraisal
Internal failure
1 External failure
0
0 1 2 3 4 Year
Terima Kasih

The End
11-11
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