KPI DAN BSC DEPLOYMENT

MATERI TRAINING BALANCED SCORECARD – PT INDONESIA POWER

KPI DAN BSC DEPLOYMENT

M Riza Radyanto – Management Consultant / LEPKIN


PENENTUAN KPI

Bila Bila anda anda dapat dapat mengukur mengukur apa apa yang yang sedang sedang anda anda bicarakan bicarakan dan dan kerjakan kerjakan dan dan menyatakannya menyatakannya dalam dalam bentuk bentuk angka angka angka angka ,, maka maka anda anda mengetahui mengetahui sesuatu sesuatu tentang tentang itu itu .. Bila Bila anda anda tidak tidak dapat dapat mengukurnya mengukurnya dan dan tidak tidak dapat dapat menyatakannya menyatakannya dalam dalam bentuk bentuk angka angka ,, maka maka pengetahuan pengetahuan anda anda tidak tidak lengkap lengkap Lord Lord Kelvin Kelvin ,, Ilmuwan Ilmuwan Fisika Fisika Inggris Inggris -- 1891 1891

KPI

KPI

Keadaan Sekarang

Keadaan Akan Datang

Kondisi Sekarang

BASELINE

TARGET Kinerja Keseluruhan

PERFORMANCE MEASUREMENT MODEL M Riza Radyanto - LEPKIN

2


PENENTUAN KPI

LANGKAH LANGKAH DALAM MELAKUKAN PENGUKURAN BSC: 1. 2. 3.

Mendefinisikan pengukuran setiap tujuan strategis – strategic objectives Mendefinisikan data sumber pengukuran Mendefinisikan bagaimana pengukuran itu dihasilkan

Perspektif :Keuangan / Pelanggan / Bisnis Internal / Pembelajaran Strategic Objective: Tujuan strategis ? Measurement Type: Lag indicator or Leading Indicator

Frequency of Update: hourly,daily,weekly,yearly Units of Measure: Rp , $ , menit , meter , kg

Measurement Definition/Formula: Definisi atau penjelasan dari formula Notes/Assumptions: • Clarifies terms in the formula as necessary • Highlights key assumptions underlying the formula Measurement Information Is: ___ Currently Available ___ Available With Minor Changes

Next Steps: Describes the plan to overcome any deficiencies in getting the required data

Data Elements and Sources: The data elements required to calculate this measure and the source systems, databases, documents, etc. of those data elements

Source For and Approach to Setting Targets: Identifies the report, document, system or individual from which the information will be obtained Target Setting Responsibility: Person

Target Lists numerical targets by year for the various component of the formula where relevant. For 2000 list targets by quarter and year.

Accountability for Meeting Target: Person

2006 Actual

Tracking / Reporting Responsibility: Person

2006 Proj.

1Q 2Q 3Q 4Q Full Year

2007

Measure Availability: date Target: date

2008

3 M Riza Radyanto - LEPKIN


PENJABARAN B.S.C

BALANCED SCORECARD DEPLOYMENT – PENJABARAN BSC BALANCED SCORECARD

STRATEGI

CORPORATE

Visi ,Misi rencana trategis

RENCANA

INTEGRASI

IMPLEMENTASI

REVIEW

Rencana strategik korporat

Program utama,proyek peningkatan kinerja

Review & Perbaikan Berkelanjutan

Program Manajemen – TQM , ISO etc






Target Korporat BUSINESS UNIT

Business Unit Scorecard Revisi & Persetujuan

DEPARTMENT SCORECARD

Department Scorecard Revisi & Persetujuan

TEAM / INDIVIDUAL SCORECARD

Individual Scorecard Revisi & Persetujuan

M Riza Radyanto - LEPKIN

4


PENJABARAN B.S.C

•Sasaran dan tujuan individual harus selaras dan konsisten dengan sasaran korporat secara menyeluruh ,seperti skema di bawah yang terdiri dari 2 perspektif . •‘Garis merah ‘ menunjukkan keselerasan mulai dari korporat hingga individual untuk perspektif pelanggan dan finansial . Customer Perspective

Financial Perspective Corporate

• Customer Satisfaction

• Operating Margin

Division

• Operating Margin

VP of Operations

• Customer retention

• Variable Costs • Period Expenses

Plant Manager • On time delivery

• Variable Costs • Manufacturing Overhead

Shift Supervisor

• First Pass Yield • Schedule Adherence

• Scrap rate • Labor/Unit

• Line Availability • Schedule adherence

5


PENJABARAN B.S.C

SCORECARD YANG MENGAITKAN SASARAN KORPORAT DENGAN TUJUAN TIM / INDIVIDUAL Corporate Measures 2003

2004

2005

2006

Balanced Scorecard

2007

2003

2004

Financial

Targets 100

120

160

180

250 • Earnings / Penerimaan

100

450

200

210

225 • Net Cash Flow / Arus Kas

100

85

80

75

Individual Goals

Business Unit Measures 2005

2006

2007

And Near Term Action Steps

Targets

1.

Targets

2.

70 • Overhead & Operating Expense / Total Biaya

Operating

Targets 100

75

73

70

64 • Overhead & Operating Costs

100

97

93

90

82 • Finding & Development Costs

100

105

108

109

110 • Total Annual Production (Indexed: 1993=100)

3.

Corporate Objectives • Double our value in 10 years. • Increase our earnings by an average of 20% a year • Achieve an internal rate of return 2% above the cost of capital. • Reduce our overhead & operating costs by a further 30% by 2007

Individual Measures 1. 2. 3. 4. 4. 5.

• Reduce our 5-year average finding & development costs by 20%.

Name:

• Reach the top quartile of industry profitability by 2007

Location:

5.

• Increase production by 10% by 2007

M Riza Radyanto - LEPKIN

6


B.S.C BUSINESS UNIT

BUSANA APPAREL GROUP

MONTHLY BALANCED SCORECARD - FACTORY PERFORMANCE (IN-HOUSE) Prepared By : Owner :

FACTORY : CITRA ABADI SEJATI PERIOD : 5/1/2005

( PRODUCTION BASED )

Unit Head - CAS

Cumm

BIZ PLAN

NO

1

PERFORMANCE INDICATOR FINANCIAL PERSEPECTIVE Sales Value of Production

USD

Other Income

USD

Total 2

UOM

Material Cost

Contribution

JAN

FEB

2,820,000

3,433,308

2,782,876

36,522

15,091

MAR

2,728,545

(38,545)

APRIL

3,376,420

(13,301)

MAY

Jan-May

3,614,842

15,935,991

41,743

41,510

USD

2,820,000

3,469,830

2,797,967

2,689,999

3,363,119

3,656,585

15,977,500

USD

1,829,814

2,343,006

1,830,799

1,747,832

2,162,519

2,345,240

10,429,396

%

3

2005 per Month

USD

%

64.89%

990,186

35.11%

67.53%

1,126,824

32.47%

65.43%

967,168

34.57%

64.98%

942,167

35.02%

64.30%

1,200,600

35.70%

64.14%

1,311,345

35.86%

5,548,104

USD

919,818

1,008,310

1,221,175

1,157,743

1,095,036

1,074,046

5

Profit / (Loss) from stocklot sales USD

25,000

34,921

30,742

10,344

33,345

14,804

124,156

6

Net Profit Before Tax (NPBT)

95,368

153,435

138,909

252,103

115,950

3.38%

4.42%

Formula = Sales Value of Production + Other Income - Material Cost

34.72% Formula = Actual Contribution ÷ (Sales Value of Production + Other Income) 5,556,310

Total fixed Overhead

%

Based on In House Sales Value of Production (adjusted for remnants) in Perf.Review report

Material Cost including Dead Stock Write Off in Perf Review Report ( See Explanatory) 65.28% Formula = Material Cost ÷ (Sales Value of Production + Other Income)

4

USD

EXPLANATION

Refer Item Profit & Loss in Perf. Review Report Formula = Actual Contribution + Stocklot Sales - Total Fixed Cost

(223,265)

(205,232)

-7.98%

-7.63%

4.13%

6.89%

0.73% Formula = NPBT ÷ (Sales Value of Production + Other Income) Formula = Sales Value of Production ÷ Quantity Produced

7

Avg FOB

USD / Pc

9.39

11.14

9.90

10.91

12.43

11.22

11.12

8

Avg net CM per piece

USD / Pc

3.30

3.66

3.44

3.77

4.42

4.07

3.87

Formula = Actual Contribution ÷ Quantity Produced

9

Avg CM per Machine shift

USD

27.50

25.14

25.64

25.38

35.10

31.13

28.31

Formula = Actual Contribution ÷ Machine Shift Utilized



B.S.C BUSINESS UNIT





Unit Head - CAS

Cumm

BIZ PLAN

NO

PERFORMANCE INDICATOR

UOM

2005 per Month

JAN

FEB

MAR

APRIL

MAY

EXPLANATION

Jan-May

10

FINANCIAL PERSEPECTIVE Avg Cost per Machine Shift

USD

25.54

22.50

32.37

31.19

32.01

25.50

28.35

Formula = Total Fixed Cost ÷ Machine Shift Utilized

11

Avg Cost per Machine Minutes

US¢

5.32

4.69

6.74

6.50

6.67

5.31

5.91

Formula = Avg Cost per MC Shift ÷ ___ minutes x 100

12

Profit Margin per Machine Shift

USD

1.95

2.64

(6.73)

(5.81)

3.09

5.63

(0.04) Formula : Avg CM per MC shift - Avg Cost per MC Shift

13

Account Receiveable

(overdue)

USD

-

14

Contribution

Confirmed Order

USD

-

See Note

Contribution at Confirmed Order Receipt Stage, based on Order Qty

Shipping Stage

USD

-

See Note

Contribution at Shipment stage Based on shipped Qty

15

16

CUSTOMER PERSEPECTIVE Sample On Time Delivery (Within 7 days) Sample Productivity (pcs produced per operator per week) Order On Time Delivery

As per Books of account-info from HO Finance

%/ Pcs

33%

24%

50%

54%

66%

Sample Balanced Scorecard Report / factory Sample room Reports

pcs

5.60

4.72

6.00

4.80

6.76

Sample Balanced ScorecardReport / factory Sample Room Reports Shipment On Time Delivery Based on Final Revised Ship date

%

Shipment On Time Delivery Based on Original Ship Date in Marketing Plan

Order Not Meeting Original DeliveNos 17

Confirmed Order

Next Month - June Nos 05 USD July 05 August 05 More than 3 months

292,444

264,492

269,601

295,000

299,856

274,033

2,776,336

2,740,011

3,038,360

3,167,902

3,148,488

3,288,396

Nos

316,814

284,824

298,603

300,000

319,011

377,911

USD

2,980,695

2,887,020

2,812,100

3,474,480

3,509,121

4,920,407

Nos

316,814

233,097

292,444

300,000

256,134

153,750

USD

2,980,695

2,330,717

2,924,440

4,077,378

3,073,608

1,843,310

Nos USD

-

Factory Booking Plan

Factory Booking Plan Factory Booking Plan

0

0

0.00

0

Factory Booking Plan



B.S.C BUSINESS UNIT





Unit Head - CAS

Cumm

BIZ PLAN

NO


UOM

2005 per Month

JAN

FEB

18

CUSTOMER PERSEPECTIVE Complaints

Nos

19

Claims

USD

Discounts

USD

Air Freight Cost

USD

10,000

1,491

INTERNAL BIZ PERSEPECTIVE Production - Good Garments at Nos sewing section

300,313

308,069

9.34

6.87 48

MAR

APRIL

MAY

Jan-May

EXPLANATION

4

Customer Service Report / Based on Factory Records of Complaints

0%

20

1,000

300

68

0

0

From actual claim for the month as per books of accounts 0 From actual discounts if any as per books of accounts 54,926 Pertains to sanction note on Batamtex relating to previous years.

43,426

15,861

750

20,002

8,949

6,875

250,049

271,740

322,252

1,433,263

7.45

6.74

7.94

7.65

7.31

35

43

42

52

44

17,609 0 281,153

60,406

Based on Daily Order Status Report (sewn quantity) - (adjusted for

remnant)

21

MC Shift Productivity - Pcs produced per MC Shift

Pcs / MCS

22

Manpower All Productivity Pcs produced Blazer per eqv person

Pcs / PPL

Formula = Production Quantity (at sewing) ÷ Machine Shift Utilized Formula = Pieces produced ÷ Equivalent person for the month Equivalent Person = Present Head Count + Conversion of OT into Head Count

23

Non - Blazer % Efficiency based on SMV at Sewing

%

65.00%

47.00%

51.00%

50.54%

55.20%

59.00%

24

MC Shift Utilized

MCShift

36,008

44,822

37,721

37,122

34,209

42,124

25

Rejects

%

26

Remnants

%

27

Defects (Re-worked)

%

0.00%

2.81%

1.57

1.06%

2.31%

3.05%

2.11%

2.46%

1.67%

12.00%

16.00%

11.23%

8.90%

52.55% Based on production report / Factory reports 195,998

Based on production report / Factory Reports (Refer to Cost per Machine Shift After Regrouping HO Expense in Perf. Review Report) Not Repairable , Based on production report

2.42% Refer to Summary of Remnants Stock - Month Wise (In house) in Perf Review report 9.63% End Line Rework, Based on Quality report / Factory Reports



B.S.C BUSINESS UNIT





Unit Head - CAS

Cumm

BIZ PLAN

NO

28


UOM

2005 per Month

JAN

FEB

MAR

APRIL

MAY

Jan-May

INTERNAL BIZ PERSEPECTIVE Inventory Days of Cover # DAYS

70

0 68

61

60

66

Raw Materials

# DAYS

32

28

31

28

29

WIP

# DAYS

38

40

30

32

37

Finish Goods

# DAYS

-

0

0

EXPLANATION

66 Based on guidelines issuesd by HO Finance Department 29 37 -

29

Raw Material (Non Moving / Dead Stock)

USD

30

Good Garments not shipped more than 7 days in store

Pcs

Based on Garment ready to ship but on hold due to any reason

USD

Based on Garment Ready to ship but on hold due to any reason

-

1,390,422

1,473,404

1,500,860

1,584,237

1,525,909

1,525,909

Based on Stock Report / Factory Report

LEARNING AND GROWTH 31

32

Supervisor Learning performance capability ( No. of supervisors)

Meeting 70% efficiency

# of super'r

Between 70% 60%

# of super'r

8

11

12

Between 60% 55%

# of super'r

8

13

4

Below 55%

# of super'r

33

26

23

446

446

359

1

5

15

Hrs spend in Learning workshop Hrs for line supervisors Hrs spend in Learning workshop Hrs for ALL supervisory staff

150

Based on efficiency and ranking assessment if made / training programe conducted Based on efficiency and ranking assessment if made / training programe conducted Based on efficiency and ranking assessment if made / training programe conducted Based on efficiency and ranking assessment if made / training programe conducted Based on efficiency and ranking assessment if made / training programe conducted Based on efficiency and ranking assessment if made / training programe conducted



B.S.C DEPARTMENT

PT .AIC M ONT HLY BALANCED SCORECARD DEPART M ENT OWNER

No

1

UNIT OF MEASURE

PERFORM ANCE INDICAT OR FINANCIAL PERSPECT IVE FIXED COST Salary & W ages Electric Cost

Rp

2 1 2

W ater Spareparts & Oil Cost Chem ical T OT AL COST PER m 3 AIR CUST OM ER PERSPECT IVE AVAILABILTY NO OF COMPLAIN AIR PRESS SHORTAGE

4 5 6 7 8

INT ERNAL PERSPECT IVE COMPRESSOR EFFICIENCY (EFF FAD) Com pressor Produced Station 1 Station 2 Station 3 Station 4 SPINNING V SPINNING II ELECTRIC VDH PLN Electric Consum ption W ATER W ater Consum ption UTILIZATION OVERTIME

1 2

LEARNING AND GROWT H NO OF TRAINING GIVEN DURATION OF TRAINING

1 2 3 -

Ja nua ry 31

Rp

VDH PLN -

AVG La st Ye a r

3,275,950,003

Rp

Utility (Compre ss K. Anwar

Fe brua ry

Ma rch

28

31

37,907,111 3,351,882,436 3,351,882,436

36,255,234 2,740,879,813 2,740,879,813

34,616,193 3,087,043,040 3,087,043,040

26,655,134 43,539,390 9,923,592 3,469,907,664 103.26

18,933,231 84,163,194 9,419,167 2,889,650,639 96.95

19,734,113 49,805,056 7,933,453 3,199,131,855 106.35

Rp Rp

33,968,990

Rp Rp

9,983,476

Rp Rp

85.01

85

%

0

times

% m3

44,333,494

m3 m3 m3

82 0

85.00% 39,534,160 8,386,790.4 27,646,963.2 3,096,918.0

m3

87 0

94.02% 31,701,558 5,727,801.6 22,217,428.8 3,278,167.2 478,160.3

96.34% 31,226,214 26,231,724.0 4,517,089.2 476,105.0 1,296.0

403,488.0

m3 m3 KW H

4,559,750

3,510,192 3,510,192

2,863,106 2,863,106

3,081,312 3,081,311.8

9.75 8,885

9.57 6,666 5,041

10.41 4,507 6,613

9.76 4,354 6,909

KW H KW H m3/Kwh m3 m3/m3 % hours

times/month hrs

4 8

2 6

4 12



B.S.C DEPARTMENT



B.S.C SUPERINTENDENT



TAHAPAN IMPLEMENTASI BSC S TEP

1

DES CRI PTI ON Klarifikasi visi,misi,nilai organisasi dan memakai BSC untuk

RES PONS I BI LI TY

MONTH 1

2

3

4

5

6

7

8

9

10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

Tim Eksekutif / Manajemen Puncak

menerjemahkannya ke dalam strategi agar mudah dipahami . a.Mengkomunikasikan strategi organisasi ke manajemen

2

3

menengah,puncak.BSC sebagai alat komunikasi

Tim Manajemen Puncak,Menengah dan bawah

b.Mengembangkan SBU scorecard

Tim Manajemen Unit Bisnis

a.Memakai corporate scorecard untuk mengidentifikasi program

Tim Manajemen Puncak,Menengah

yang tdk berkontribusi secara signifikan thd tujuan strategis

dan bawah

b.Mengumumkan program perubahan korporat

Tim Eksekutif / Manajemen Puncak Tim Manajemen Unit Bisnis

4

Review SBU scorecard

Tim Eksekutif / Manajemen Puncak Tim Manajemen Unit Bisnis Tim Eksekutif / Manajemen Puncak

5

Memperbaharui Corporate Scorecard

6

a. Mengkomunikasikan BSC ke seluruh organisasi

Tim Manajemen Puncak,Menengah

b.Menetapkan tujuan kinerja tim / individual

dan bawah

7

Memperbaharui rencana jangka panjang dan program manajemen

Tim Eksekutif / Manajemen Puncak Tim Manajemen Unit Bisnis

8 9 10

Melakukan peninjauan ulang setiap bulan dan 3 bulan,setelah SBU scorecard disetujui oleh manajemen puncak , proses peninjauan ulang ini dilakukan sebagai tambahan Melakukan peninjauan ulang setiap tahun .Tim eksekutif - manajemen puncak mendaftarkan isu2 strategis dan menanyakan ke setiap SBU tentang posisi mereka Mengaitkan kinerja tim , individu dengan BSC.Semua karyawan harus memiliki individual scorecard.Sistem kompensasi insentif dikaitkan secara langsung dengan individual scorecard

Tim Eksekutif / Manajemen Puncak

Tim Manajemen Puncak,Menengah dan bawah Tim Manajemen Puncak,Menengah

awal tahun ketiga dan seterusnya

dan bawah

14

KPI DAN BSC DEPLOYMENT

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