GL-4102 Manajemen dan

Keekonomian Mineral

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 ENGINEERING
DECISION MAKING
• Not every problem can be solved by the decision-
making process.
• Engineering decision making is based on the same
eight elements presented in Chapter 2, plus one
element—the post audit of results.
 Rational decision making
1. Recognition of a problem (pengenalan masalah)
2. Definition of the goal or objective (definisi tujuan
atau objektif)
3. Assembly of relevant data (perakitan data yang
relevan)
4. Identification of feasible alternatives (identifikasi
alternatif yang layak)
5. Selection of the criterion for judging which is the
best alternative (pemilihan kriteria untuk
menentukan alternatif terbaik)
 Rational decision making
6. Construction of the interrelationships between the
objectives, data, and the criterion (bangun
hubungan timbal balik antara tujuan, data, dan
kriteria)
7. Prediction of the outcomes for each alternative
(prediksi hasil untuk setiap alternatif)
8. Choice of the best alternative to achieve the
objective (pilihan alternatif terbaik untuk mencapai
tujuan)
 Rational decision making

9. Post audit of results (lakukan audit setelah pilihan

selesai)
 1. Recognition of the problem
• Some problems arise from circumstances outside a
business organization and beyond its control .
• Beberapa masalah muncul dari keadaan di luar
organisasi bisnis dan di luar kendali.
• For example: A newly enacted law may have a
serious impact on a firm.
• Misalnya: Undang-undang yang baru diberlakukan
mungkin berdampak serius pada perusahaan.
 1. Recognition of the problem
• Problems also occur within companies, such as faulty
manufacturing practices.
• Masalah juga terjadi di dalam perusahaan, seperti praktik
manufaktur yang salah.
• Frequently, a problem is well known to a group of workers in a
particular area of the plant, but not to those who might initiate
the decision making process.
• Seringkali, masalah diketahui oleh sekelompok pekerja di area
tertentu pabrik, tetapi justru tidak bagi mereka yang berpotensi
melakukan pengambilan keputusan.
 2. Definition of the goal or objective
• A company needs to understand what they seek to
accomplish. Perusahaan perlu memahami apa yang ingin
mereka capai.
• Activity without a well defined goal is rather fruitless.
Kegiatan tanpa tujuan yang jelas tidak akan membuahkan
hasil.
• Consider the story of an airline pilot informing the
passenger: “The good news is that we are proceeding at
1000 kilometers per hour; the bad news is that we are lost!”
 3. Assembly of data
• Obtaining the relevant data for decision making is always a
challenge. Mendapatkan data yang relevan untuk pengambilan
keputusan selalu menjadi tantangan
• In engineering decision making, an important source of data is a
firm’s own accounting system. These data must be examined
quite carefully. Dalam pengambilan keputusan teknik, sumber
data yang penting adalah sistem akuntansi perusahaan itu
sendiri. Data ini harus diperiksa dengan cermat.
• Costs are directly related to specific operations. There are other
costs that are not related to specific operations. Biaya
berhubungan langsung dengan operasi tertentu. Ada biaya lain
yang tidak terkait dengan operasi tertentu.
 3. Assembly of data
• These indirect costs, overhead, are usually allocated to a company’s
operations and products by some arbitrary method. Biaya tidak langsung
ini, overhead, biasanya dialokasikan ke operasi dan produk perusahaan
dengan beberapa metode arbitrer.
• The results are generally satisfactory for cost-accounting purposes, but
may be unreliable for use in economic analysis. Hasil umumnya
memuaskan untuk tujuan akuntansi biaya, tetapi mungkin tidak dapat
diandalkan untuk digunakan dalam analisis ekonomi.
• To create a meaningful economic analysis, we must determine the true
differences between alternatives, which might require some adjustment of
cost-accounting data. Untuk membuat analisis ekonomi yang bermakna,
kita harus menentukan perbedaan sebenarnya antara alternatif, yang
mungkin memerlukan beberapa penyesuaian data akuntansi biaya.
 EXAMPLE
The cost-accounting records of a large company show the following average monthly
costs for the three-person printing department:

Direct labor and salaries (incl. employee benefits) $ 6,000

Materials and supplies consumed 7,000
Allocated overhead costs
(200 m2 of floor area at $25/m2) 5,000
-----------
$18,000

The printing department charges the other departments for its services to recover its
$18,000 monthly cost. For example, the charge to run 1000 copies is:
Direct labor $ 7.60
Materials and supplies 9.80
Overhead costs 9.05
--------
$26.45
The shipping department checks with a commercial printer and
finds they could have the same 1000 copies printed for
$22.95.
Departemen pengiriman mengecek ke percetakan komersial
dan menemukan bahwa mereka dapat mencetak 1000 kopi
yang sama seharga $22,95
Although the shipping department only has about 30,000
copies printed a month, they decide to stop using the printing
department and have their printing done by the outside
printer. The printing department objects to this. As a result,
the general manager has asked you to study the situation and
recommend what should be done.
Meskipun departemen pengiriman hanya mencetak sekitar
30.000 eksemplar sebulan, mereka memutuskan untuk
berhenti menggunakan departemen percetakan dan
pengerjaan dilakukan oleh pencetak luar. Departemen
percetakan keberatan dengan ini. Akibatnya, manajer umum
meminta Anda untuk mempelajari situasinya dan
merekomendasikan apa yang harus dilakukan.
 SOLUTION
Much of the printing department’s work reveals the
company’s costs, prices, and other financial information. The
company president considers the printing department
necessary to prevent disclosing such information to people
outside the company.
Banyak pekerjaan di divisi percetakan mengandung data
biaya, harga, dan informasi keuangan lainnya milik
perusahaan. Presiden perusahaan menganggap divisi
percetakan diperlukan untuk mencegah pengungkapan
informasi tersebut kepada orang-orang di luar perusahaan.
 SOLUTION

A review of the cost-accounting charges reveals nothing

unusual. The charges made by the printing department cover
direct labor, materials and supplies, and overhead. Note the
company’s indirect costs—such as heat, electricity, employee
insurance, and so forth—must be distributed to its various
departments.

Tinjauan biaya akuntansi mengungkapkan tidak ada yang aneh.

Biaya yang dibuat oleh divisi percetakan meliputi tenaga kerja
langsung, bahan dan persediaan, dan overhead. Perhatikan
biaya tidak langsung perusahaan — seperti pemanas, listrik,
asuransi karyawan, dan sebagainya — harus didistribusikan ke
berbagai divisinya.
 Printing department Outside printer
1000 cps 30,000 cps 1000 cps 30,000 cps
Direct labor $ 7.60 $228.00
Materials and supplies 9.80 294.00 $22.95 $688.50
Overhead costs 9.05 271.50
-------- ---------- --------- ----------
$26.45 $793.50 $22.95 $688.50

The shipping department would reduce its cost from $793.50 to $688.50 by using outside printer.
In that case, how much would the printing department’s costs decline? The cost components will
be examined Departemen pengiriman akan mengurangi biayanya dari $793,50 menjadi $688,50
dengan menggunakan percetakan di luar. Dalam hal ini, berapa penurunan biaya departemen
percetakan? Komponen biaya akan diperiksa:
1. Direct labor: Wipe overtime and it seems unlikely that a printer could be fired or even put on
less than a 40-hour work week. Thus, although there might be a $228.00 saving, it is much
more likely that there will be no reduction in direct labor.
2. Materials and supplies: there would be a $294.00 savings in materials and supplies.
Allocated overhead costs: there will be no reduction in the printing department’s monthly $5000
overhead, for there will be no reduction in department floor space.
1. Direct labor: Wipe overtime and it seems unlikely that a printer could be fired or even
put on less than a 40-hour work week. Thus, although there might be a $228.00 saving, it
is much more likely that there will be no reduction in direct labor.
2. Materials and supplies: there would be a $294.00 savings in materials and supplies.
Allocated overhead costs: there will be no reduction in the printing department’s monthly
$5000 overhead, for there will be no reduction in department floor space.

1. Tenaga kerja langsung: Hapus lembur dan tampaknya tidak mungkin

pencetak bisa dihentikan atau bahkan dipakai kurang dari 40 jam kerja
seminggu. Jadi, meskipun mungkin ada penghematan $228.00,
kemungkinan besar tidak akan ada pengurangan tenaga kerja langsung.
2. Bahan dan persediaan: akan ada penghematan $294.00 untuk bahan
dan persediaan.
Biaya overhead yang dialokasikan: tidak akan ada pengurangan biaya
overhead bulanan $5.000 dari departemen percetakan, karena tidak
akan ada pengurangan ruang lantai departemen.
 Printing department Outside printer
1000 cps 30,000 cps 1000 cps 30,000 cps
Direct labor $ 7.60 $228.00
Materials and supplies 9.80 294.00 $22.95 $688.50
Overhead costs 9.05 271.50
-------- ---------- --------- ----------
$26.45 $793.50 $22.95 $688.50

The firm will save $294.00 in materials and supplies and may or may not save $228.00 in direct
labor if the printing department no longer does the shipping department work .
Perusahaan akan menghemat $294.00 untuk bahan dan
persediaan dan mungkin atau mungkin juga tidak
menghemat $228.00 untuk tenaga kerja langsung jika
departemen percetakan tidak lagi melakukan pekerjaan atas
order departemen pengiriman.
 Printing department Outside printer
1000 cps 30,000 cps 1000 cps 30,000 cps
Direct labor $ 7.60 $228.00
Materials and supplies 9.80 294.00 $22.95 $688.50
Overhead costs 9.05 271.50
-------- ---------- --------- ----------
$26.45 $793.50 $22.95 $688.50

The maximum saving would $294.00 + 228.00 = $522.00, but, if the shipping department is permitted
to obtain its printing from the outside printer, the firm must pay $688.50 a month. The saving from not
doing the shipping department work in the printing department would not exceed $522.00 and it
probably would be only $294.00. The result would be a net increase in cost to the firm.
Penghematan maksimum adalah $294.00 + 228.00 = $522.00, tetapi, jika departemen pengiriman
diizinkan untuk mendapatkan pencetakannya dari pencetak luar, perusahaan harus membayar $688,50
sebulan. Penghematan dari tidak melakukan pekerjaan departemen pengiriman di departemen
percetakan tidak akan melebihi $522.00 dan mungkin hanya $294.00. Hasilnya adalah peningkatan
biaya bersih bagi perusahaan.

For this reason, the shipping department should be discouraged from sending its printing to the outside
commercial printer.
Gathering cost data presents other difficulties. One way to look at
financial consequences—cost and benefits—of various alternatives is
as follows:
• Market consequences. These consequences have an established price
in the marketplace. We can quickly determine raw material prices,
machinery costs, labor costs, and so forth, in this manner.
Mengumpulkan data biaya menghadirkan kesulitan lain. Salah
satu cara untuk melihat konsekuensi finansial—biaya dan
manfaat—dari berbagai alternatif adalah sebagai berikut:
• Konsekuensi pasar. Konsekuensi ini memiliki harga yang
pasti di pasar. Kita bisa dengan cepat menentukan harga
bahan mentah, biaya mesin, biaya tenaga kerja, dan lain
sebagainya, dengan cara ini.
• Extra-market consequences. There are other items that are not directly priced in the
marketplace. But by indirect means, a price may be assigned to these items (economists
call these prices “shadow prices”). Examples might be the cost of an employee injury or
the value to employees of going home from a five-day to a four-day, forty-hour week .
Konsekuensi ekstra-pasar. Ada barang lain yang tidak langsung dihargai
di pasar. Tetapi dengan cara tidak langsung, harga dapat ditetapkan
untuk barang-barang ini (para ekonom menyebut harga ini "harga
bayangan"). Contohnya mungkin biaya cedera karyawan atau nilai bagi
karyawan untuk pulang dari lima hari menjadi empat hari, empat puluh
jam seminggu.
• Intangible consequences. Numerical economic analysis probably never fully describes the
real differences between a group of alternatives. E.g. how does one evaluate the
potential loss of worker’s jobs due to automation? Konsekuensi tidak tampak.
Analisis ekonomi numerik mungkin tidak pernah sepenuhnya
menggambarkan perbedaan nyata antara sejumlah alternatif. Misalnya,
bagaimana cara mengevaluasi potensi hilangnya pekerjaan pekerja
karena otomatisasi?
4. Identification of feasible alternatives

• One must keep in mind that unless the best

alternative is considered, the result will always be
suboptimal. It can be said: “Let’s keep doing what
we are now doing.”
• Two types of alternatives are sometimes ignored:
 In many situations, a do-nothing alternative is
feasible.
 Another alternative: “patch it up and keep it
running for another year before replacing it.”
 5. Criteria for judging alternatives
All economic analysis problems fall into one of three categories:
• Fixed input: the amount of money or other input resources (like
labor, materials, or equipment) are fixed. E.g.: you have $100 to buy
clothes for the start of school. Input pasti: jumlah uang atau sumber
input lainnya (seperti tenaga kerja, bahan, atau peralatan)
ditetapkan. Misalnya: Anda memiliki $100 untuk membeli pakaian di
awal perkuliahan.
• Fixed output: there is a fixed task (or other output objectives or
results) to be accomplished. E.g.: you wish to purchase a new car
with no optional equipment. Luaran pasti: terdapat hal yang sudah
pasti (atau tujuan atau hasil luaran lainnya) yang harus diselesaikan.
Misalnya: Anda ingin membeli mobil baru tanpa peralatan opsional.
 5. Criteria for judging alternatives

All economic analysis problems fall into one of three categories:

• Neither input nor output fixed: a general situation where neither the
amount of money or other inputs, nor the amount of benefits or
other outputs are fixed. E.g.: one might wish to invest in the stock
market, but neither the total cost of the investment nor the benefits
are fixed.
• Baik masukan maupun keluaran tidak pasti: situasi umum yang baik
jumlah uang atau masukan lainnya, maupun jumlah manfaat atau
luaran lainnya tidak ditetapkan. Misalnya: seseorang mungkin ingin
berinvestasi di pasar saham, tetapi baik biaya total investasi maupun
manfaatnya tidak pasti.
 5. Criteria for judging alternatives
For the three categories, the proper economic criteria are:
Category Economic criterion
Fixed input Maximize the benefits or other outputs

Fixed output Minimize the costs or other inputs

Maximize (benefits-costs) or, stated

Neither input nor output fixed
another way, maximize profit
 6. Construction of the model

In engineering economic analysis, the model is often some

simple computations to resolve alternatives into comparable
values at a selected point in time.
Dalam analisis ekonomi rekayasa, model tersebut sering kali
berupa beberapa perhitungan sederhana untuk
menyelesaikan alternatif agar menjadi nilai yang dapat
dibandingkan pada suatu waktu yang dipilih.
 7. Obtaining comparable outcomes
• To obtain a meaningful basis for choosing the best alternative, the outcomes for each
alternative must be arranged in a comparable way. Untuk mendapatkan dasar
yang bermakna dalam memilih alternatif terbaik, hasil dari setiap
alternatif harus diatur dengan cara yang sebanding.
• In the initial problems we will examine, the costs and benefits occur over a short time
period and can be considered as occurring at the same time. Dalam masalah awal
yang akan kita kaji, biaya dan manfaat terjadi dalam periode waktu yang
singkat dan dapat dianggap terjadi pada waktu yang sama.
• In other situations the various costs and benefits take place in a longer time period.
Dalam situasi lain, berbagai biaya dan keuntungan terjadi dalam jangka
waktu yang lebih lama.
• The result may be costs at one point in time followed by periodic benefits. Hasilnya
mungkin berupa biaya pada satu titik waktu diikuti oleh manfaat berkala.
 8. Choosing the best alternative

• Choosing the best alternative may be simply a matter of determining

which alternative best meets the selection criterion.
• Memilih alternatif terbaik mungkin hanya soal menentukan alternatif
mana yang paling memenuhi kriteria pemilihan.
• However, the solutions to most economics problems have market
consequences, extra-market consequences, and intangible
consequences.
• Namun, solusi untuk sebagian besar masalah ekonomi memiliki
konsekuensi pasar, konsekuensi ekstra-pasar, dan konsekuensi tidak
tampak.
 8. Choosing the best alternative

• Intangible consequences will be of lesser importance than the

(numerical) economic consequences.
• Konsekuensi tak tampak akan menjadi kurang penting daripada
konsekuensi ekonomi (numerik).
• The alternative to be chosen is the one that best meets the choice
criterion after looking at both the numerical consequences and the
consequences not included in the monetary analysis.
• Alternatif yang akan dipilih adalah yang paling memenuhi kriteria
pilihan setelah melihat baik konsekuensi numerik maupun
konsekuensi yang tidak termasuk dalam analisis moneter.
 9. Post audit of results
• It is important to see that the results of a decision analysis are in
reasonable agreement with its projection.
• Penting untuk melihat bahwa hasil analisis keputusan sesuai dengan
proyeksi.
• If a new machine tool was purchased because of labor savings and
improvements in quality, it is only logical to see if both those
savings are being realized.
• Jika alat mesin baru dibeli karena penghematan tenaga kerja dan
peningkatan kualitas, adalah logis untuk melihat apakah kedua
penghematan tersebut dapat tercapai.
 9. Post audit of results

• If they are, the economic analysis projections would seem to be

accurate.
• Jika ya, proyeksi analisis ekonomi tampaknya akurat (sesuai).
• If the savings are not being obtained, we need to see what has been
overlooked.
• Jika penghematan tidak dicapai, kita perlu melihat apa yang telah
diabaikan.
 Elementary engineering decision making

• Some of the easiest forms of engineering decision making deal with

problems of alternate designs, methods, or materials.
• Beberapa bentuk pengambilan keputusan teknik yang paling mudah
berkaitan dengan masalah desain, metode, atau bahan alternatif.
• Since results of the decision occur in a very short period of time, one
can quickly add up the costs and benefits for each alternative.
• Karena hasil keputusan terjadi dalam periode waktu yang sangat
singkat, maka dapat dengan cepat ditambahkan biaya dan manfaat
untuk setiap alternatif.
 Elementary engineering decision making

• Then, using the suitable economic criterion, the best alternative can
be identified.
• Kemudian, dengan menggunakan kriteria ekonomi yang sesuai,
alternatif terbaik dapat diidentifikasi.
 CONTOH

A concrete aggregate mix is required to

contain at least 31% sand by volume
for a proper batching. One source of
material, which has 25% sand and 75%
coarse aggregate, sells for $3 per cubic
meter. Another source, which has 40%
sand and 60% coarse aggregate, sells
for $4.40 per cubic meter. Determine
the least cost per cubic meter of
blended aggregate!
 EXAMPLE
A concrete aggregate mix is required to contain at least 31% sand by volume for a proper
batching. One source of material, which has 25% sand and 75% coarse aggregate, sells
for $3 per cubic meter. Another source, which has 40% sand and 60% coarse aggregate,
sells for $4.40 per cubic meter. Determine the least cost per cubic meter of blended
aggregate!
Let x = portion of blended aggregates from $3.00/m3 source
1 – x = portion of blended aggregates from $4.40/m3 source

Sand balance:
x(0.25) + (1 – x)(0.40) = 0.31
0.25x +0.40 – 0.40x = 0.31  x = 0.60
Thus the blended aggregates will contain: 60% of $3/m3 and
40% of $4.40/m3.
The least cost per cubic meter of blended aggregates:
= 0.60($3.00) + 0.40($4.40) = 1.80 + 1.70 = $3.56/m3
 Computing cash flows

• There are other situations where the alternatives have different

consequences (costs and benefits) that continue for an extended
period of time.
• Ada situasi lain ketika alternatif memiliki konsekuensi yang berbeda
(biaya dan manfaat) yang berlanjut untuk jangka waktu yang lama.
 Computing cash flows

• In these circumstances, we do not add up the various consequences;

instead, we describe each alternative as cash receipts, or
disbursements at different points in time.
• Dalam keadaan ini, kami tidak menambahkan berbagai konsekuensi;
alih-alih, kami menggambarkan setiap alternatif sebagai
penerimaan kas, atau pengeluaran pada waktu yang berbeda.
• In this way, each alternative is resolved into a cash flow.
• Dengan cara ini, setiap alternatif diselesaikan menjadi arus kas.
The manager has decided to purchase a new $30,000 mixing machine.
The machine may be paid for by one of two ways:
1. Pay the full price now minus a 3% discount.
2. Pay $5000 now; at the end of one year, pay $8000; at the end of four
subsequent years, pay $6000 per year.
Solution: The cash flow for both alternatives are very simple:
End of year Pay in full now Pay over 5 years
0 (now) $29,100 -$5000
1 0 -8000 CONTOH
2 0 -6000
3 0 -6000
4 0 -6000
5 0 -6000