Balanced Scorecard:

Quality and Time

AKC03 – Akuntansi Manajemen
Pertemuan ke – 15, 16, & 17
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Outline Pembahasan

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Quality as a Competitive Tool

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Quality as a Competitive Tool

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The Financial Perspective: The Costs of
Quality

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The Financial Perspective: The Costs of
Quality

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The Customer Perspective: Nonfinancial
Measures of Customer Satisfaction

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The Internal-Business-Process Perspective:
Analysing Quality Problems and Improving
Quality

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The Internal-Business-Process Perspective:
Analysing Quality Problems and Improving
Quality

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The Internal-Business-Process Perspective:
Analysing Quality Problems and Improving
Quality

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Nonfinancial Measures of Internal-
Business-Process Quality

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The Learning-and Growth Perspective:
Quality Improvements

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Evaluating a Company’s Quality
Performance
Because each offers different benefits, Photon’s managers use both
financial (COQ) and nonfinancial measures to evaluate the firm’s
quality performance

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Evaluating a Company’s Quality
Performance

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Time as a Competitive Tool
Companies increasingly view time as a driver of strategy and managers need
to measure time to manage it properly

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Time as a Competitive Tool

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Time as a Competitive Tool
40-minute doctor’s office visit

The service cycle efficiency for this visit equals 11 ÷ 40, or 0.275. In
other words, only 27.5% of the 40 minutes added value to the
patient/customer

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Time as a Competitive Tool

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Time as a Competitive Tool -
Photon

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Time as a Competitive Tool -
Photon

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Time as a Competitive Tool -
Photon

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Relevant Revenues and Costs of
Delays

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Relevant Revenues and Costs of
Delays

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Relevant Revenues and Costs of
Delays

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Relevant Revenues and Costs of
Delays

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Relevant Revenues and Costs of
Delays

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Summary

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Summary

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