Cost Control Training

Bandung, 21- 23 November 2006

ANALISIS RANTAI NILAI

PERUBAHAN LINGKUNGAN
BISNIS :

• Fokus pada Pelanggan

• Kualitas dan Biaya
• Waktu
• Terobosan Teknologi
• Pemberdayaan Karyawan
• Kompetisi Global
• Harmoni Sosial
 Cost Control and
Value
• Creating value is an important part of
planning and implementing strategy
• Value is the usefulness a customer gains
from a company’s product or service
• Value Chain is the sequence of business
functions in which customer usefulness is
added to products or services
 Cost Control and Value
• The Value Chain:
– Research and Development
– Design
– Production
– Marketing
– Distribution
– Customer Service
• Management accounting can provide information
in each of these areas
• Analysis can also include the supply chain
 Cost Controller Roles
• Scorekeeper

• Attention Director

• Problem Solver
 Key Success Factors
• The dimensions of performance that
customers expect, and that are key to the
success of a company include:
– Cost and efficiency
– Quality
– Time
– Innovation
 MINING – VALUE CREATION
Mergers & Project Reclamation Asset
Exploration Acquatition Evaluation Reserves Projects Operations & Closure Dispotition

Convert
Assets to
Acquire Close
Discover Evaluate Produce Cash
Assets Convert Develop Mines
Resources Assets From Royalties,or
Sufficient to Assets Reserves Consistent
Sufficient to & resources Converted Other value
Achieves & resources Into With
Achieves For And Consistent
Business into Producing Business
Business Production Developed With
objectives Reserves mines objectives
objectives potential reserves business
objectives
 Kualitas
• Biaya Kualitas :
1. Prevention Costs
2. Appraisal Costs
3. Internal Failure Costs
4. External Failure Costs
 HUBUNGAN ANTARA
KEEMPAT JENIS BIAYA KUALITAS

TOTAL QUALITY
COSTS
COST

Prevention & Appraisal Internal & External

Costs Failure costs

GOOD
QUALITY LEVEL
 TREND JANGKA PANJANG
• Zero Inventory

• Zero Defect

• Zero Emissions

• Zero (unnecessary) Conflict

EMISSIONS CONTROL MODEL
DEPLETION & ROYALTY MODEL
 1.Production Cost
- Cost of Good Sold Rp. 343.616.000.000
- Sales Expense Rp. 13.134.000.000
- General Expense Rp. 70.661.000.000
---------------------------
Rp. 427.441.000.000
2. Exploration and Development Costs Rp. 3.380.000.000
3. Total Production Costs Rp. 430.791.000.000
4. Tin Production in 1996 40.337 ton
5. Production Costs per ton (3:4) Rp. 10.680.000
6. Average Export Price / ton US$ 6,211
(1 US$ = Rp. 2.383) Rp. 14.800.813
7. Rent Unit (6-5) Rp. 4.121.015
8. Depletion (7 x 4) Rp. 166.229.394.100

9. Royalty (US$59 x 2.383 x 40.337 ton) Rp. 5.671.261.200

(3, 41 % from total depletion)