Penggunaan Informasi Akuntansi Pertanggungjawaban
• Penilaian Kinerja : produktifitas, BSc, EVA, TQM
Penilaian Kinerja
Adalah penentuan secara periodik efektivitas operasional suatu organisasi, bagian organisasi, dan karyawannya berdasarkan sasaran, standar, dan kriteria yang telah ditetapkan sebelumnya. Informasi akuntansi yang dihubungkan dengan individu yang memiliki peran tertentu dalam organisasi yang dijadikan dasar penilaian kinerja merupakan Informasi Akuntansi Pertanggungjawaban.
Manfaat Penilaian Kinerja
Pengelolaan organisasi secara efektif dan efisien melalui pemotivasian karyawan secara maksimum Pengambilan keputusan Pengidentifikasian kebutuhan pelatihan dan pengembangan karyawan Penyediaan umpan balik dalam penilaian kinerja Penyediaan suatu dasar bagi distribusi penghargaan.
Tahapan Penilaian Kinerja
Tahap Persiapan ; Penentuan daerah pertanggungjawab dan manajer yang bertanggungjawab; Penetapan kriteria yang dipakai untuk mengukur kinerja Pengukuran Kinerja sesungguhnya
Tahap Penilaian ; Pembandingan kinerja sesungguhnya dengan sasaran yang telah ditetapkan sebelumnya Penentuan penyebab timbulnya penyimpangan kinerja sesungguhnya dari yang ditetapkan dalam standar Penegakan perilaku yang diinginkan dan tindakan yang digunakan untuk mencegah perilaku yang tidak diinginkan
Tipe Pusat Pertanggungjawaban Pusat Pendapatan; wewenang mengendalikan pendapatan Pusat Biaya; diukur dengan atas dasar biaya Pusat Laba; wewenang mengendalikan pendapatan dan biaya Pusat Investasi; menghubungkan laba dengan investasi ybs
Alat Pengukur Kinerja Produktivitas Balanced Scorecard Economic Value Added Total Quality Management (merupakan alat/strategi untuk meningkatkan kinerja)
Produktivitas
Definisi Produktivitas
Produktivitas berhubungan dengan produksi keluaran secara efisien dan terutama ditujukan kepada hubungan antara keluaran dengan masukan yang digunakan untuk menghasilkan keluaran tersebut
Produktivitas….. Produktivitas Parsial; merupakan pengukuran produktivitas untuk satu masukan pada suatu saat, dengan cara membandingkan keluaran dengan masukannya Produktivitas Total; merupakan pengukuran produktivitas untuk seluruh masukan pada suatu saat
Balanced Scorecard
Pengertian
Sistim penilaian kinerja yang menunjang kelangsungan hidup dan sustainability of growth perusahaan Sistim penilaian kinerja yg dikembangkan berdasarkan strategi perusahaan Sistim penilaian kinerja yang mengintegrasikan aspek finansial dengan aspek lain yg penting bagi perusahaan
Pengertian
Basic Philosophy of Control: Jika anda tidak bisa mengukur, maka Anda tidak bisa mengendalikannya If you cannot measure, you cannot control Target control: mengarahkan keputusan dan perilaku agar menunjang pelaksanaan strategi
Aspek Kinerja yg Diukur Financial
Internal Business
Customer
Learning & Growth
Aspek Kinerja yg Diukur Financial
Customer
Visi & Strategi
Learning & Grwth
Internal Business
WHY “Balanced”? The Balanced Scorecard menjabarkan strategi ke dalam sistim yg tergintegrasi yg mencakup: Outcomes (lag indicators) and Performance drivers (lead indicators) Internal and External Perspectives Qualitative and Quantitative Information Limited number of indicators
BSC Concept
BSC Overview Scorecard (kartu skor) adalah kartu yang digunakan untuk mencatat skor performance seseorang. Kartu skor juga dapat digunakan untuk merencanakan skor yang hendak diwujudkan oleh seseorang di masa depan.
Balanced
Scorecard
Kata balanced (berimbang) berarti adanya keseimbangan antara performance keuangan dan non-keuangan, antara performance jangka pendek dan performance jangka panjang, dan antara performance yang bersifat intern dan performance yang bersifat ektern.
TAHAP-TAHAP MANAJEMEN STRATEGIK
Perumusan Strategi Pada 1993-1995, Balanced Scorecard diterapkan dalam perencanaan strategik Perencanaan Strategik
Penyusunan Program
Penyusunan Anggaran
Pengimplementasian
Pemantauan
Pada tahun 1990-1992, Balanced Scorecard digunakan sebagai alat pengukur kinerja eksekutif
BSC sebagai Alat Perencanaan dan Pengukuran Kinerja
Alat trendwatching SWOT analysis, envisioning, dan pemilihan strategi
Hasil Trendwatching
PERUM USAN STRATEGI
SWOT Analysis
Visi, Tujuan, dan Strategi
M isi, Keyakinan Dasar, dan Nilai Dasar
Diterjemahkan
Strategi
Alat penerjemahan
Diterjemahkan Diterjemahkan
PERENCANAAN STRATEGIK
Sasaran Strategik K
C
PB PP
Inisiatif Strategik C
PB
PP
Dijabarkan PENYUSUNAN PROGRAM
Program C
PB PP
Dijabarkan PENYUSUNAN ANGGARAN
Anggaran C
PB PP
Alat alokasi sumber daya jangka panjang
S IS TEM MANAJEMEN S TRATEGIK BERBAS IS BALANCED S CORECARD
S IS TEM PENGELOLAAN KINERJA PERS ONEL
S istem Perumusan S trategi
S istem Perencanaan S trategik Berbasis Balanced S corecard
Perencanaan Kinerja yang Hendak Dicapai Perusahaan Penetapan Peran dan Kompetensi Inti Personel
S istem Penyusunan Program
S istem Penyusunan Anggaran
Pendesainan Penghargaan Berbasis Kinerja
S istem Pengimplementasian
Pengukuran dan Penilaian Kinerja
S istem Pemantauan
Pendistribusian Penghargaan Berdasarkan Hasil Penilaian Kinerja
BSC BASED INTEGRATED PERFORMANCE MANAGEMENT SYSTEM
PERSPEKTIF KEUANGAN
TANGIBLE ASSETS
Long-Term Shareholder Value
PERSPEKTIF CUSTOMER
PERSPEKTIF PROSES
PERSPEKTIF PEMBELAJARAN DAN PERTUMBUHAN
CUSTOMER VALUE
Customer Value Proposition (More Value-Added)
Operations Management Processes
Customer Management Processes
Innovation Processes
Regulatory and Social Processes
Process that produce and deliver products and services
Process that enhance customer value
Process that create new products and services
Process that improve community and the environment
Human Capital
Information Capital
Skills Training Knowledge
Systems Databases Networks
Organization Capital
Culture Leadership Alignment Teamwork
VALUECREATING PROCESS
INTANGIBLE ASSETS
Financial ROCE
Customer
Customer Loyality
On-time delivery
Internal/Business/Process Process Quality
Process Cycle Time
Learning and Growth Employee Skills
BSC Concept
BSC Perspectives Model
Visi
Gambaran mengenai masa depan perusahaan (yg lebih baik dari saat ini): 20 – 30 tahun lagi perusahaan ini seperti apa? Tujuan jangka panjang, cita-cita yang akan diwujudkan Progress yang akan dicapai perusahaan di masa yang akan datang
Pengertian Strategi
Penentuan tujuan jangka panjang beserta cara untuk mencapainya, serta alokasi sumber daya yang dibutuhkan untuk melaksanakannya Cara, metoda, pendekatan, upaya yang akan dipakai untuk memenangkan persaingan
TANTANGAN OLIMPIADE Marylin king
Jika anda punya gairah dan visi, tetapi tanpa aksi Anda Melamun Jika anda punya visi dan aksi, tanpa gairah
Anda akan serba tanggung, Jika anda punya gairah dan aksi, tetapi tanpa visi
Anda akan sampai di tempat yang keliru
ANOTHER PERFORMANCE MANAGEMENT FRAMEWORK
Vision
perspectives
Financial
Customer Vision Internal & Business Procesess Learning & Growth
Strategic Aims
Critical Success Factors
Strategic Measures
Action Plan
Strategic Map Maximize Financial Returns
FI
Increase Revenue Growth Increase New Revenue Sources Increase Market Share
Productivity
Increase Cust. Val. Prop (CVP) Increase Price
Improve Cost Structure
Maintain Profit Margin
Reduce Admin Cost
Trusted, Friendly, convenient and affordable
CU
Easy Parking
IP
Quality furniture
Sufficient staff in shop at all times
No item in selection at over 250$ a month financing
LG
Friendly and welcoming staff
Fast credit approval
Handle credit requests in 10 minutes
Delivery within 24 hrs
Deliver the right product to the right address within 18 hrs Keep quality complaints at minimum
All staff members through selection training
All staff members through Basic Sales Training
Reduce Avg W/H VAlue
Popular Model Only
Available and knowledgeable staff
Affordable Financing
Improve Asset Utilization
All staff members through SWA Operating Training
Professional service and complaint handling
Handle all complaints on the spot Reduce no of items in selection 4 week selection turn - over max
Reduce a number of admin employees
Using Technology to improve process effectiveness
BALANCE SCORECARD - STRATEGIC VIEW Balance scorecard Internal Financial* Customer Innovation business perspective perspective & Learning
Staff: Our staff is our biggest asset Customer: Our success rest on satisfying consumer need Innovation: Innovation is our key to future growth Excellence: Excellence is our way of life
Strategic Objectives & Measures FI
Strategic Objectives
Measures
Maximize Financial Returns
IRR, NPV ROCE Revenue Growth (%)
Revenue Growth Increase New Revenue Sources Increase Market Share Increase CVP Increase Price Maintain Profit Margin Productivity Improve Cost Structure Reduce Admin Cost Improve Asset Utilization Reduce Average Warehouse Value
Market Share (%) PriceGrowth (%) Profit Margin (%)
Admin Cost ($)
Average Warehouse Value ($)
Strategic Objectives & Measures Strategic Objectives
Measures
CU “Trusted, friendly, convenient and affordable” Friendly and welcoming staff Available and knowledgeable staff
Professional service & complaint handling Easy parking Delivery within 24 hrs Fast credit approval Quality furniture Affordable financing Popular Models Only
Customer Staff Friendlyness Rating (%) Customer Staff Availabity Rating (%) Customer Staff Knowledge Index (%) Customer Service Level Index (%) Customer Parking Availability Index (%) Customer Delivery Rating (%) Customer Credit Approval Rating (%) Customer Furniture Quality Rating (%) Customer Financing Rating (%)
Customer Selection Rating (%)
Strategic Objectives & Measures IP
Strategic Objectives
Measures
Sufficient staff in shop at all times Handle all complaints on the spot Always a free parking spot Deliver the right products to the right address within 18 hrs Handle credit requests in 10 minutes Keep quality complaints at minimum No item in selection at over 250$ a month financing 4 week selection turn-over max. Reduce no of un-pop. of items in selection
Staff in Shop (#.) Complaint Handled on the spot (%) Hours with no parking spot available (hours) No. of products deliver more than 18 hrs (#) Credit Request Handled in 10 minutes (%) Quality complaint per 100 purchases (#) Items with more than $250 per month financing (#) No. of items above 4 week turn-over limit (#) No. of un-pop items in selections (#)
Strategic Objectives & Measures Strategic Objectives LG All staff members through Basic Sales
Training All staff members through Selection Training Reduce number of admin employees Using Technology to improve process effectiveness All staff members through SWA Operating Training
Note: SWA = Store Workflow Automation
Measures Percentage of employees with Basic Sales Training Certificate (%) Percentage of employees with current Selection Certificate (%) Number of Admin Employees (#) Percentage of Overhead Cost Reduction (%) Cost Effectiveness (%) Percentage of employees with SWA Certificate
Key BSC terminology Strategy Map: Diagram of the cause-and-effect relationships between strategic objectives Strategic Theme: Operating Efficiency Financial Profitability
Fewer planes
More customers
Statement of what strategy must achieve and what’s critical to its success
How success in achieving the strategy will be measured and tracked
Objectives
Measurement
Target
• On Ground Time • On-Time
• 30 Minutes • 90%
The level of performance or rate of improvement needed
Key action programs required to achieve objectives
Customer Flight Is on time
Internal
Lowest prices
• Fast ground Fast ground turnaround
Learning Ground crew alignment
turnaround
Departure
Initiative
• Cycle time optimization
Balanced Scorecard Example Strategic Theme: Operating Efficiency Financial Profitability
Fewer Planes Customer Flight Is on Time
More Customers
Lowest Prices
Objectives
• Profitability • More Customers
• Fewer planes • Flight is on •
time Lowest prices
• Fast ground
Internal Fast Ground Turnaround
turnaround
alignment Ground Crew Alignment
• Market Value • Seat Revenue • Plane Lease •
•
Cost FAA On Time Arrival Rating Customer Ranking (Market Survey)
Target
Initiative
• 30% CAGR • 20% CAGR • 5% CAGR • #1 • #1
• Quality
•
management Customer loyalty program
• On Ground Time • 30 Minutes • Cycle time • On-Time • 90% optimization Departure
• Ground crew
Learning
Measurement
program
• % Ground crew • yr. 1 trained
• % Ground crew stockholders
70% yr. 3 90% yr. 5 100%
• ESOP • Ground crew training
Contoh Pengembangan Measures
Strategic Planning with BSC
Customer Value Proposition Generic Customer Value Propositions (CVP) or differentiating strategies:
1. Product Leadership 2. Customer Intimacy 3. Operational Excellence
Strategic Planning with BSC
Customer Value Proposition STRATEGY
PRODUCT LEADERSHIP CUSTOMER INTIMACY OPERATIONAL EXCELLENCE
Innovation Processes
Customer Management Processes
Operational Processes
Invention Product Development Exploitation (speed to market) Solution Development Customer Service Relationship Management Advisory Services Supply Chain Management Operations Efficiency: Cost, Quality, Cycle time Capacity Management
Strategic Planning with BSC
Customer Value Proposition The Customer Value Proposition Value
Functionality
Product/Service Attributes
Quality
Image
Price
Time
Relationship
Strategic Planning with BSC
Customer Value Proposition Product Leadership Strategy
Product/Service Attributes
Time
Relationship
Brand
Functionality
Unique products and Services that “push the envelope”
Image
Differentiator Basic Requirement
“The Best Product”
Strategic Planning with BSC
Customer Value Proposition Customer Intimacy Strategy
Product/Service Attributes
Relationship
Service
Differentiator Basic Requirement
Relationship
Personal service tailored to produce results for customer and build long-term relationships
Image
Brand
“Trusted Brand”
Strategic Planning with BSC
Customer Value Proposition Operational Excellence Strategy
Product/Service Attributes
Price
Quality
Time
Relationship
Brand
Selection
Quality and selection in key categories with unbeatle prices
Image
Differentiator Basic Requirement
“Smart Shopper”
Strategic Planning with BSC
Customer Value Proposition for Popular Furniture Malls? “Trusted, friendly, convenient and affordable”
Customer Intimacy Strategy Product/Service Attributes
Relationship
Service
Quality furniture
Relationship
Friendly and welcoming staff, Available and knowledgeable staff, Professional service and complaint handling, Easy parking, Delivery within 24 hrs, Fast credit approval, Affordable financing
Image
Brand
“Trusted Brand”
Strategic Planning with BSC
Internal Process Value Chain Innovation Processes
Customer Management Processes
Strategic Planning with BSC
Strategic Planning with BSC
Popular Furniture Malls, Singapore
Strategy: Revenue Growth & Productivity with Customer Intimacy
Strategic Objectives in Financial Perspective : Maximize Financial Returns Increase Revenue Growth Increase New Revenue Sources
Increase Market Share
Increase Cust. Val. Prop (CVP)
Increase Price
Increase Productivity Improve Cost Structure
Maintain Profit Margin
Reduce Admin Cost
Improve Asset Utilization
Reduce Avg W/H Value
Contoh Basic BSC Strategy: Revenue Growth & Productivity with Customer Intimacy Strategic Objectives in Customer Perspective : “Trusted, friendly, convenient and affordable” Friendly and welcoming staff
Available and knowledgeable staff Professional service and complaint handling
Easy Parking Delivery within 24 hrs Fast credit approval Quality Furniture Affordable Financing
Popular Model Only
Strategic Planning with BSC
BSC: Network Sebab - Akibat Cause Effect Diagram in Financial and Customer Perspectives : Maximize Financial Returns Increase Revenue Growth
FI
Increase New Revenue Sources
Increase Market Share
CU
Increase Cust. Val. Prop (CVP)
Increase Price
Productivity Improve Cost Structure
Maintain Profit Margin
Reduce Admin Cost
“Trusted, friendly, convenient and affordable”
Improve Asset Utilization
Reduce Avg W/H Value
Popular Model Only
Strategic Map
Maximize Financial Returns Increase Revenue Growth
Productivity
FI Increase New Revenue Sources Increase Market Share
Increase Cust. Val. Prop (CVP) Increase Price
Improve Cost Structure
Maintain Profit Margin
Improve Asset Utilization
Reduce Admin Cost
“Trusted, friendly, convenient and affordable”
CU
Affordable Financing
Sufficient staff in shop at all times
IP
Quality Furniture
Friendly and welcoming staff
Fast credit approval
Handle credit requests in 10 minutes
Delivery within 24 hrs
Deliver the right products to the right address within 18 hrs
Always a free parking spot No item in selection at over 250$ a month financing
LG
Popular Model Only
Available and knowledgeable staff
Easy Parking
Keep quality complaints at minimum
All staff members through Selection Training
All staff members through Basic Sales Training
Reduce Avg W/H Value
All staff members through SWA Operating Training
Professional service and complaint handling
Handle all complaints on the spot Reduce no. of items in selection 4 week selection turn-over max.
Reduce number of admin employees Using Technology to improve process effectiveness
3 Phases of the BSC Project Development Phase - Multi-discipline team
- Creation of Strategy Map
February April
Implementation Phase - Strategic Board reporting Package - Cascade message to all staff
August August
Monitoring Phase - Change control
- Embed into regular meetings
October
Economic Value Added
NILAI TAMBAH EKONOMI (EVA)
Nilai tambah ekonomi atau economic value added (EVA) adalah perbedaan antara laba operasi setelah pajak dan total biaya modal, termasuk biaya modal ekuitas
EVA adalah estimasi nilai yang dihasilkan manajemen selama setahun berjalan
EVA sangat berbeda dengan laba akuntansi, karena tidak membebankan biaya penggunaan atas modal ekuitas
Economic value added (EVA) is after-tax operating profit minus the total annual cost of capital.
EVA = After-tax operating income – (Weighted average cost of capital x Total capital employed)
EVA Example Suppose
that Mahalo, Inc., had after-tax operating income last year of $900,000. Three sources of financing were used by the company: $2 million of mortgage bonds paying 8 percent interest, $3 million of unsecured bonds paying 10 percent interest, and $10 million in common stock, which was considered to be no more or less risky than other stocks. Mahalo, Inc. pays a marginal tax rate of 40 percent.
Weighted Average Cost of Capital
Amount
Weighted Percent x After-Tax Cost = Cost
Mortgage bonds $ 2,000,000 0.133 Unsecured bonds 3,000,000 0.200 Common stock 10,000,000 0.667 Total $15,000,000 Weighted average cost of capital
0.048
0.006
0.060
0.012
0.120
0.080
0.098
EVA Example Mahalo’s After
tax operating income
Less: EVA
EVA is calculated as follows:
Cost of capital
$900,000 784,000 $116,000
Total Quality Management (merupakan alat/strategi untuk meningkatkan kinerja)
PENGERTIAN TENTANG
MANAJEMEN MUTU TERPADU (MMT) ATAU
TOTAL QUALITY MANAGEMENT (TQM)
MMT = Total Quality Management (TQM)
Total = Semua Hal/Aspek, dan Orang dalam Organisasi.
Oleh Semua
Manajemen konvensional yang dimanej 3M (Men, Money, Materials).
Dengan TQM yang dimanej adalah quality atau mutu dari barang dan/atau jasa yang dihasilkan. 57
MMT adalah suatu pola manajemen yang berisi prosedur- prosedur kerja agar dalam organisasi setiap orang mau berusaha bekerja keras secara terus menerus memperbaiki jalan menuju sukses. MMT bukanlah seperangkat peraturan dan ketentuan yang kaku dan harus diikuti, melainkan seperangkat prosedur dan proses untuk memperbaiki kinerja dan meningkatkan mutu kerja. MMT adalah suatu cara lain dalam mengatur kerja orang banyak, dengan menyelaraskan kerja mereka sedemikian rupa sehingga orang-orang itu menghadapi tugasnya dengan penuh semangat dan berpartisipasi dalam perbaikan pelaksanaan 58 pekerjaan.
Tujuan utama MMT adalah meningkatkan mutu pekerjaan, memperbaiki produktivitas dan efisiensi.
MMT menuntut adanya perubahan sifat hubungan antara yang mengelola (pimpinan) dan yang melaksanakan pekerjaan. Perintah dari atas diubah menjadi inisiatif dari bawah. Tugas pimpinan tidak hanya memberi perintah, tetapi mendorong dan memfasilitasi perbaikan mutu pekerjaan yang dilakukan oleh anggota/bawahannya. 59
Penerapan MMT meliputi lima unsu utama : 1. Arah & Sistem Manajemen.
2. Pemberdayaan Sumberdaya Manusia. 3. Fokus pada Pelanggan. 4. Pengambilan Keputusan selalu berdasarkan Fakta / Data.
5. Penggunaan Teknologi yang Tepat untuk mendukung Unsur yang lain. 60
Sumber:
Mulyadi, Balanced Scorecard: Konsep, Evolusi Perkembangan, Dan Keunggulannya, Ppak Fe Universitas Gadjah Mada, Maret 2007 Riyanto, Bambang. Balance Scorecard. Presentasi Pp
