Rencana Pembelajaran 3

Penggunaan Sistem Manajemen Biaya untuk

Efisiensi
Program Profesi Akuntansi (PPAk)
Fakultas Ekonomi dan Bisnis
Activity-Based Management

The use of
ABC costing information
to help
management
make decisions
Using ABM to Eliminate Non-Value-Added
Activities and Costs
Identify Activities.
Identify Non-Value-Added Activities.
Understand Activity Linkages, Root Causes, and
Triggers.

Inspect Rework
Specify Select Receive Produce
finished defective
parts vendor parts goods
goods products

Establish Performance Measures.

Report Non-Value-Added Costs.
Cost of Quality
Quality At Any Cost?
Which is
more
important?
Cost to Control Quality
Prevention
Activities that seek to prevent
defects in the products or
services being produced.
• Certifying Suppliers
• Designing for Manufacturability
• Quality Training
• Quality Evaluations
• Process Improvements
Appraisal
Activities for inspecting inputs
and attributes of individual units
of product and service.
• Inspecting Materials
• Inspecting Machines
• Inspecting Processes
• Statistical Process Control
• Sampling and Testing
Costs of Failing to Control Quality
Internal Failure
Costs associated with defects in
processes and products that are
found prior to delivery to
customers.
• Disposing of Scrap
• Rework
• Reinspecting/Retesting
• Delaying Processes
External Failure
Costs associated with defects in
processes and products that are
detected after delivery to
customers.
• Warranty Repairs
• Field Replacements
• Product Liability
• Restoring reputation
• Lost Sales
Just in Time & Lean Manufacturing System
What is Lean?
• Lean production focuses on eliminating waste in processes (i.e. the
waste of work in progress and finished good inventories)
• Lean production is not about eliminating people
• Lean production is about expanding capacity by reducing costs and
shortening cycle times between order and ship date
• Lean is about understanding what is important to the customer
Toyota Production System (TPS)
• Quality, Cost, Delivery
• Shorten Production Flow by Eliminating Waste
• Just In Time
• The Right Part at the Right Time in the Right Amount
• Continuous Flow
• Pull Systems
• Level Production
• Built-In Quality
• Error Proofing – Poka Yoke
• Visual Controls
• Operational Stability
• Standardized Work
• Robust Products & Processes
• Total Productive Maintenance
• Supplier Involvement
Barriers to Lean
• Implementing Lean Can Be Difficult Because it is Counterintuitive from a
Traditional Paradigm:
• Buying multiple small machines rather than one big machine that offers economies
of scale.
• Shutting down equipment when maximum inventory levels are reached rather
than running flat out.
• Using standards to continuously improve.
• There is no step-by-step cook book
• There are some basic steps but the how-to varies from organization to organization
• Requires an assessment of the company in order to map out the strategy
• Company culture plays a big part in the how-to
Implementing Lean
• Gain top Management “Buy In” and Support
• Perform overall company assessment tied to company strategic, operational, and marketing
plans
• Develop strategic lean deployment plan
• Integrate customized training with lean to improve specific skill sets, leverage training
resources
• Team Building, Communications, Problem Solving, Change Management, Lean
Manufacturing Tools
• Conduct “Kaizen blitz” high impact events
• 5S, Manufacturing Cell, Set-Up Reductions, Inventory Reductions, Work Standardization
• Use an enterprise wide approach to help “Transform” a client’s culture and the way they do
business.
Progress Toward Lean
• Smaller lot sizes
• Increased capacity / throughput
• Higher inventory turns
• More available floor space
• Improved workplace organization
• Improved quality : reduced scrap / re-work
• Reduced inventories : raw, WIP, FG
• Reduced lead times
• Greater gross margin
• Improved participation & morale
History and Philosophy of Just-In-Time

• A philosophy that seeks to eliminate all types of waste,

including carrying excessive levels of inventory and long
lead times.
• Takes its name from the idea of replenishing material
buffers just when they are needed and not before or
after.
• Developed by Toyota Motor Company in mid-1970s
• Best applied to a production system, such as
automobile assembly, that would be considered
repetitive, such as a flow shop.
The Philosophy of JIT - continued
• Often termed “Lean Systems”
• All waste must be eliminated- non value items
• Broad view that entire organization must focus on the
same goal - serving customers
• JIT is built on simplicity- the simpler the better
• Focuses on improving every operation- Continuous
improvement - Kaizen
• Visibility – all problems must be visible to be identified
and solved
• Flexibility to produce different models/features
Three Elements of JIT
Characteristics of Lean
Systems: Just-in-Time
· Pull method of materials flow
· Consistently high quality
· Small lot sizes
· Uniform workstation loads
· Standardized components and work methods
· Close supplier ties
· Flexible workforce
· Line flows
· Automated production
· Preventive maintenance
Part of a Continuous Improvement Journey

Implement
Best Practices
Conduct
Training Measure
Results

Select
Implementation Compare to
Tools Competition

Identify Opportunities
to Improve
The Value of Benchmarking

• Improves organization & company performance

when used as an ongoing measure

• Establishes improvement goals based on

external/competitive benchmarks

• Enables your company to understand & achieve

“best in class” performance
Referensi :
• Edward J. Blocher, David E. Stout, Gary Cokins, Kung H. Chen (2008). Cost Management: A Strategic Emphasis, 4th edition, Mc-Graw-Hill International Edition. (BSCC)
• Jack Campanela (1999). Principles of Quality Costs: Principles, Implementation, and Use, 3rd edition, ASQ Quality Press.
• Robin Cooper (1995). When Lean Enterprise Collide. Harvard Business School Press.
• Don R. Hansen, Maryanne M. Mowen, Liming Guan (2009). Cost Management, 6th edition. South-Western Cengage Learning. (Hansen, Mowen& Guan)
• Jeremy Hope and Steve Player (2012). Beyond Performance Management: Why, When and How to Use 40 Tools and Best Practices for Superior Business
Performance. Harvard Business Review Press.
• Robert S. Kaplan and Steven R. Anderson (2007). Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Harvard Business
School Press.
• Robert S. Kaplan and Robin Cooper (1998). Cost and Effect; Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business School
Press.
• Robert S. Kaplan and Robin Cooper (1999). The Design of Cost Management Systems; Text and Cases, 2nd edition, Prentice-Hall.
• Robert S. Kaplan and Thomas H. Johnson (1987). Relevance Lost: The Rise and Fall of Management Accounting. The Free-Press.
• Robert S. Kaplan and David P. Norton (2004). Strategy Maps; Converting Intangible Assets Into Tangible Outcomes. Harvard Business School Press.
• Robert S. Kaplan and David P. Norton (2008). The Execution Premium; Linking Strategy to Operations for Competitive Advantage. Harvard Business School
Press. (Kaplan & Norton, 2008)
• Robert S. Kaplan and David P. Norton (2001). The Strategy Focused Organization; How Balanced Scorecard Companies Thrive in the New Business
Environment. Harvard Business Press School Press. (Kaplan & Norton (2001))
• V. Kumar (2008). Managing Customers for Profit; Strategies to Increase Profit and Build Loyalty. Wharton School Publishing.
• James M. Reeve (2000). Readings and Issues in Cost Management 2nd edition. South-Western College Publishing.
• John K. Shank (2006). Cases in Cost Management a strategic Emphasis, 3rd edition, Thomson-Southwetern. (Shank)
• Robert Simons (2000). Performance Measurement and Control Systems for Implementing Strategy. Prentice-Hall. (Simons)