Bagan 1

Link Strategy to activity

1. Define Entreprise vision

2. Define Mission Statement

3. Define Organizational Goals

4. Focus on organization’s Critical Processes

5. Link strategy to activity

 Economic Value Added
Value Driven Value
Bagan 2 Acquire/grow market share
(A)
Revenue
Improve sales growth rate (B)

Increase Profit Margin (C)

Economic
Cost Value
Reduce Expenses (D) Added

Reduce Cash Taxes (E)

Cost of
Capital
Increase Asset Productivity (F)

Reduce Cost of Capital (G)

Bagan 3
Keterkaitan Antara Customer, Produk dan Jasa, Aktivitas dan Sumberdaya

Sumber- Produk
daya Aktivitas Customer
dan Jasa
 Bagan 4
Hubungan antara Biaya, Aktivitas, Cost Object, dan Customer
Resource Activity
Driver Driver

Resources (BIAYA) AKTIVITAS COST OBJECT CUSTOMER

Employee Resource Permintaan Pembelian

Gaji dan upah Produk A
Tunjangan Permintaan Pemasok Customer X
Produk B
Expense Resource Penempatan Order Customer Y
Energi Produk C
Biaya jasa Penerimaan Barang Customer Z
Biaya depresiasi Produk D
Pencatatan

Value- and
Perilaku Biaya Resorce Non- Value-Added
Cycle
(Tetap, Variabel) Capacity Activities
Effectiveness