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Cornerstones: of Managerial Accounting, 5e
Cornerstones: of Managerial Accounting, 5e
of Managerial Accounting, 5e
CHAPTER 12:
PERFORMANCE EVALUATION
AND DECENTRALIZATION
(EVALUASI KINERJA DAN
DESENTRALISASI)
Cornerstones of Managerial
Accounting, 5e
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Learning Objectives
1. Explain how and why firms choose to
decentralize.
2. Compute and explain return on investment.
3. Compute and explain residual income and
economic value added.
4. Explain the role of transfer pricing in a
decentralized firm.
5. (Appendix 12A) Explain the uses of the
Balanced Scorecard, and compute cycle time,
velocity, and manufacturing cycle efficiency.
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Decentralization and Responsibility Centers
(Desentralisasi dan Pusat Pertanggungjawaban)
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Decentralization and Responsibility Centers
(Desentralisasi dan Pusat Pertanggungjawaban)
LO-1
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Decentralization and
Responsibility Centers (cont.)
In centralized decision making, decisions are
made at the very top level, and lower level
managers are charged with implementing these
decisions.
Allows managers at lower levels to make and
implement key decisions pertaining to their areas
of responsibility.
Delegating decision-making authority to the lower
levels of management in a company is called
decentralization.
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Desentralisasi dan
Pusat Pertanggungjawaban (lanjutan)
Dalam pengambilan keputusan yang tersentralisasi,
keputusan dibuat di tingkat paling atas, dan manajer tingkat
bawah ditugasi untuk mengimplementasikan keputusan ini.
Mengizinkan para manajer di tingkat yang lebih rendah
untuk membuat dan menerapkan keputusan-keputusan
utama yang berkaitan dengan bidang tanggung jawab
mereka.
Mendelegasikan wewenang pengambilan keputusan
kepada tingkat manajemen yang lebih rendah di sebuah
perusahaan disebut desentralisasi.
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Centralization and Decentralization
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Reasons for Decentralization
Firms decide to decentralize for several reasons,
including the following:
ease of gathering and using local information
focusing of central management
training and motivating of segment managers
enhanced competition, exposing segments to market
forces
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Beberapa alasan untuk Desentralisasi
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Divisions in the Decentralized Firm
Decentralization involves a cost-benefit trade-off.
As a firm becomes more decentralized, it passes more
decision authority down the managerial hierarchy.
Usually is achieved by creating units called
divisions.
Divisions can be differentiated a number of
different ways, including the following:
types of goods or services
geographic lines
responsibility centers
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Divisi di Perusahaan Terdesentralisasi
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Jenis Barang atau Layanan
Berikut adalah contoh bagaimana PEPSICO
menciptakan divisi desentralisasi yang
diorganisasikan sesuai dengan lini produk yang
dibuatnya.
Dalam lingkungan yang terdesentralisasi,
beberapa saling ketergantungan biasanya ada,
seperti Pepsi yang dijual di restoran-restorannya,
termasuk Pizza Hut, Taco Bell dan KFC.
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Types of Goods or Services
(cont.)
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Geographic Lines
Divisions may also be created along geographic
lines.
The presence of divisions spanning one or more
regions creates the need for performance
evaluation that can take into account differences
in divisional environments.
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Lini Geografis
Divisi juga dapat diciptakan melalui lini geografik
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Responsibility Centers
A third way divisions differ is by the type of
responsibility given to the divisional manager.
A responsibility center is a segment of the
business whose manager is accountable for
specified sets of activities.
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Pusat-pusat Pertanggungjawaban
Cara ketiga divisi yang berbeda adalah dengan
jenis tanggung jawab yang diberikan kepada
manajer divisi.
Pusat pertanggungjawaban adalah segmen
bisnis yang manajernya bertanggung jawab atas
serangkaian kegiatan tertentu.
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Responsibility Centers (cont.)
The four major types of responsibility centers are
as follows:
Cost center: Manager is responsible only for costs.
Revenue center: Manager is responsible only for sales,
or revenue.
Profit center: Manager is responsible for both revenues
and costs.
Investment center: Manager is responsible for
revenues, costs, and investments.
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Pusat-pusat pertanggungjawaban
Empat jenis utama pusat tanggung jawab adalah
sebagai berikut:
Pusat biaya: Manajer hanya bertanggung jawab atas
biaya.
Pusat pendapatan: Manajer hanya bertanggung jawab
atas penjualan, atau pendapatan.
Pusat laba: Manajer bertanggung jawab atas
pendapatan dan biaya.
Pusat investasi: Manajer bertanggung jawab atas
pendapatan, biaya, dan investasi.
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Responsibility Centers and Accounting
Information Used to Measure Performance
Investment centers represent the greatest degree of
decentralization (followed by profit centers and finally by cost
and revenue centers) because their managers have the
freedom to make the greatest variety of
decisions.
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Pusat Tanggung Jawab dan Informasi Akuntansi yang
Digunakan untuk Mengukur Kinerja
Pusat investasi mewakili tingkat desentralisasi terbesar
(diikuti oleh pusat laba dan akhirnya oleh pusat biaya dan
pendapatan) karena manajer mereka memiliki kebebasan
untuk membuat berbagai keputusan terbesar.
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Responsibility Center
Interdependencies
The responsibility center manager has
responsibility only for the activities of that center.
Decisions made by that manager can affect other
responsibility centers.
Organizing divisions as responsibility centers
creates the opportunity to control the divisions
through the use of responsibility accounting.
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Saling ketergantungan Pusat Tanggung Jawab
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Organizational Structure
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Return on Investment
One way to relate operating profits to assets
employed is to compute the return on
investment (ROI), which is the profit earned per
dollar of investment.
ROI is the most common measure of
performance for an investment center and is
computed as follows:
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Margin and Turnover
A second way to calculate ROI is to separate the
formula into margin and turnover:
Operating income ÷ Average operating assets
Margin is the ratio of operating income to sales.
How many cents of operating income result from each
dollar of sales; it expresses the portion of sales that is
available for interest, taxes, and profit.
Turnover is sales ÷ average operating assets.
Turnover tells how many dollars of sales result from
every dollar invested in operating assets.
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Margin dan Perputaran
Cara kedua untuk menghitung ROI adalah dengan
memisahkan formula menjadi margin dan turnover:
laba operasional ÷ Aset operasi rata-rata
Margin adalah rasio laba operasional terhadap penjualan.
Berapa banyak sen dari hasil operasi dari setiap dolar
penjualan; itu menyatakan bagian dari penjualan yang
tersedia untuk bunga, pajak, dan laba.
Turnover adalah: penjualan / aset operasi rata-rata.
Turnover menjelaskan berapa banyak dolar hasil
penjualan dari setiap dolar yang diinvestasikan dalam
aset operasi.
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Margin and Turnover (cont.)
The equation that yields ROI from the Margin and
Turnover is as follows:
Margin: Turnover:
ROI = Operating Income X Sales
Sales Average Operating
Assets
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Cornerstone 12.1
Average Operating Assets, Margin, Turnover,
and Return on Investment
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Advantages of Return on
Investment
At least three positive results stem from the use
of ROI:
It encourages managers to focus on the relationship
among sales, expenses, and investment, as should be
the case for a manager of an investment center.
Managers focus on cost efficiency.
It encourages managers to focus on operating asset
efficiency.
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Keunggulan ROI
Setidaknya tiga hasil positif berasal dari
penggunaan ROI:
Ini mendorong manajer untuk fokus pada hubungan
antara penjualan, pengeluaran, dan investasi, seperti
yang seharusnya terjadi pada manajer pusat investasi.
Manajer fokus pada efisiensi biaya.
Ini mendorong para manajer untuk fokus pada efisiensi
aset operasi.
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Disadvantages of the
Return on Investment Measure
Overemphasis on ROI can produce myopic
behavior.
Two negative aspects associated with ROI
frequently are:
It can produce a narrow focus on divisional profitability
at the expense of profitability for the overall firm.
It encourages managers to focus on the short run at the
expense of the long run.
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Kelemahan Ukuran ROI
Penekanan berlebihan pada ROI dapat
menghasilkan perilaku myopic
Dua aspek negatif yang sering dikaitkan dengan
ROI adalah:
Ini dapat menghasilkan fokus sempit pada profitabilitas
divisi dengan mengorbankan profitabilitas untuk
perusahaan secara keseluruhan.
Ini mendorong para manajer untuk fokus pada jangka
pendek dengan mengorbankan jangka panjang.
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Residual Income
Companies have adopted alternative performance
measures such as residual income.
ROI can discourage investments that are profitable for a
company but lowers a division’s ROI
Residual income is the difference between
operating income and the minimum dollar return
required on a company’s operating assets:
Residual income = Operating income – (Minimum
rate of return x Average operating assets)
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Laba Residu
Perusahaan telah mengadopsi ukuran kinerja
alternatif seperti Laba residu.
ROI dapat mencegah investasi yang menguntungkan bagi
perusahaan tetapi menurunkan ROI divisi
Laba Residu adalah perbedaan antara laba operasi
dan pengembalian dolar minimum yang diperlukan
pada aset operasi perusahaan:
Laba Residu = Laba Operasi - (Tingkat pengembalian
minimum x Aset operasi rata-rata)
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Cornerstone 12.2
Calculating Residual Income
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Cornerstone 12.2
Calculating Residual Income (cont.)
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Keunggulan Laba Residu
Keunggulan menggunakan residual income
adalah penggunaannya mendorong manajer
untuk menerima proyek apa pun yang
menghasilkan pengembalian yang di atas tingkat
minimum.
Ini mencegah kesalahan menggunakan ROI yang
dapat menolak proyek menguntungkan yang
mengurangi ROI divisi.
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Disadvantages of Residual
Income
Residual income, like ROI, can encourage a
short-run orientation.
Unlike ROI, it is an absolute measure of
profitability.
Direct comparison of the performance of two
different investment centers becomes difficult, as
the level of investment may differ.
To correct this, compute both ROI and residual income
and to use both measures for performance evaluation.
ROI could then be used for interdivisional comparisons.
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Kelemahan Laba Residu
Laba Residu, seperti ROI, dapat mendorong
orientasi jangka pendek.
Tidak seperti ROI, ini adalah ukuran absolut dari
profitabilitas.
Perbandingan langsung kinerja dua pusat
investasi yang berbeda menjadi sulit, karena
tingkat investasi mungkin berbeda.
Untuk memperbaikinya, hitung ROI dan residual income
dan gunakan kedua ukuran tersebut untuk evaluasi
kinerja. ROI kemudian dapat digunakan untuk
perbandingan antar-daerah. LO-3
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Economic Value Added (EVA)
Another financial performance measure that is
similar to residual income is economic value
added.
Economic value added (EVA) is after tax
operating income minus the dollar cost of capital
employed.
The dollar cost of capital employed is the actual
percentage cost of capital multiplied by the total capital
employed.
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Economic Value Added (EVA)
Ukuran kinerja keuangan lain yang mirip dengan
Laba Residu adalah nilai tambah ekonomis.
Nilai tambah ekonomis (EVA) adalahlaba operasi
setelah pajak dikurangi biaya dolar dari modal
yang digunakan.
Biaya dolar dari modal yang digunakan adalah
persentase biaya modal aktual dikalikan dengan total
modal yang digunakan.
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Economic Value Added (cont.)
EVA is expressed as follows:
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Cornerstone 12.3
Calculating Economic Value-Added
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Cornerstone 12.3
Calculating Economic Value-Added
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Behavioral Aspects of
Economic Value Added
The key feature of EVA is its emphasis on after-
tax operating profit and the actual cost of capital.
Investors like EVA because it relates profit to the
amount of resources needed to achieve it.
EVA helps to encourage the right kind of behavior
from their divisions in a way that emphasis on
operating income alone cannot.
The underlying reason is EVA’s reliance on the
true cost of capital.
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Aspek Perilaku dari EVA
Fitur utama EVA adalah penekanannya pada laba operasi
setelah pajak dan biaya modal aktual.
Investor menyukai EVA karena menghubungkan laba
dengan jumlah sumber daya yang diperlukan untuk
mencapainya.
EVA membantu mendorong jenis perilaku yang tepat dari
divisi mereka dengan cara yang tidak bisa ditekankan
pada laba operasi saja.
Alasan yang mendasarinya adalah ketergantungan EVA
pada biaya modal yang sebenarnya.
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Behavioral Aspects of
Economic Value Added (cont.)
Tanggung jawab untuk keputusan investasi ada di
tangan manajemen perusahaan.
Biaya modal dianggap sebagai beban
perusahaan dan bukan biaya yang timbul dari
divisi-divisi tertentu.
Tanpa analisis EVA, hasil investasi tidak muncul
sebagai mengurangi laba operasi divisi dan
mungkin tampak bebas untuk divisi yang
menginginkan lebih.
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Transfer Pricing
In decentralized organizations, the output of one
division is used as the input of another.
The value of the transferred good is revenue to the
selling division and cost to the buying division.
This value, or internal price, is called the transfer
price.
Transfer price is the price charged for a component by
the selling division to the buying division of the same
company.
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Transfer Pricing
Dalam organisasi yang didesentralisasi, output
dari satu divisi digunakan sebagai input dari yang
lain.
Nilai barang yang ditransfer adalah pendapatan untuk
divisi penjualan dan biaya untuk divisi pembelian.
Nilai ini, atau harga internal, disebut harga
transfer.
Harga transfer adalah harga yang dikenakan untuk
komponen oleh divisi penjualan ke divisi pembelian dari
perusahaan yang sama.
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Impact of Transfer Pricing on
Divisions and the Firm as a Whole
When one division of a company sells to another
division, both divisions as well as the company as
a whole are affected.
The price charged for the transferred good affects
both
the costs of the buying division
the revenues of the selling division
Thus, the profits of both divisions, as well as the
evaluation and compensation of their managers,
are affected by the transfer price.
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Dampak Harga Transfer pada Divisi dan Perusahaan
secara Keseluruhan
Ketika satu divisi perusahaan menjual ke divisi
lain, baik divisi maupun perusahaan secara
keseluruhan terpengaruh.
Harga yang dikenakan untuk barang yang
ditransfer mempengaruhi keduanya
biaya divisi pembelian
pendapatan dari divisi penjualan
Dengan demikian, keuntungan kedua divisi, serta
evaluasi dan kompensasi manajer mereka,
dipengaruhi oleh harga transfer.
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Impact of Transfer Pricing on Divisions
and the Firm as a Whole (cont.)
Since profit-based performance measures of the
two divisions are affected, transfer pricing often
can be an emotionally charged issue.
The next exhibit illustrates the effect of the
transfer price on two divisions of a company.
Division A wants the transfer price to be as high
as possible while Division C prefers it to be as
low a as possible.
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Dampak Harga Transfer pada Divisi dan
Perusahaan sebagai Seluruh (lanjutan)
Karena ukuran kinerja berbasis laba dari dua
divisi terpengaruh, harga transfer sering kali
dapat menjadi masalah emosional.
Ilustrasi berikutnya menggambarkan efek dari
harga transfer pada dua divisi perusahaan.
Divisi A menginginkan harga transfer setinggi
mungkin sementara Divisi C memilihnya
serendah mungkin.
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Impact of Transfer Pricing on Divisions
and the Firm as a Whole (cont.)
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Transfer Pricing Policies
Several transfer pricing policies are used in
practice, including:
market price
cost-based transfer prices
negotiated transfer prices
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Kebijakan Harga Transfer
Beberapa kebijakan penentuan harga transfer
digunakan dalam praktik, termasuk:
harga pasar
harga transfer berbasis biaya
harga transfer yang dinegosiasikan
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Transfer Pricing Policies:
Market Price
If there is a competitive outside market for the
transferred product, then the best transfer price is
the market price.
Divisional managers’ actions will simultaneously
optimize divisional profits and firm-wide profits.
No division can benefit at the expense of another.
In this setting, top management will not be
tempted to intervene.
The market price, if available, is the best
approach to transfer pricing.
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Kebijakan Harga Transfer: Harga Pasar
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Transfer Pricing Policies:
Negotiated Transfer Prices
Top management may allow the selling and
buying division managers to negotiate a transfer
price.
This approach is useful in cases with market
imperfections, such as an in-house division to
avoid selling and distribution costs that external
market participants would have to incur.
Using a negotiated transfer price then allows the
two divisions to share any cost savings resulting
from avoided costs.
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Kebijakan Harga Transfer: Harga Transfer
Dinegosiasikan
Manajemen puncak dapat memungkinkan manajer divisi
penjualan dan pembelian untuk menegosiasikan harga
transfer.
Pendekatan ini berguna dalam kasus dengan
ketidaksempurnaan pasar, seperti divisi internal untuk
menghindari biaya penjualan dan distribusi yang harus
dikeluarkan oleh pelaku pasar eksternal.
Menggunakan harga transfer yang dinegosiasikan
kemudian memungkinkan kedua divisi untuk berbagi
penghematan biaya apa pun yang dihasilkan dari biaya
yang dihindari.
LO-4
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Negotiated Transfer Prices:
Bargaining Range
When using negotiated transfer prices, a
bargaining range exists.
Minimum Transfer Price (Floor): The transfer price that
would leave the selling division no worse off if the good
were sold to an internal division than if the good were
sold to an external party. This is the ‘‘floor’’ of the
bargaining range.
Maximum Transfer Price (Ceiling): The transfer price
that would leave the buying division no worse off if an
input were purchased from an internal division than if
the same good were purchased externally. This is the
‘‘ceiling’’ of the bargaining range. LO-4
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Harga Transfer Negosiasi:
Kisaran Tawar Menawar
Saat menggunakan harga transfer yang
dinegosiasikan, rentang penawaran ada.
Minimum Transfer Price (Floor): Harga transfer yang
akan merugikan divisi penjualan tidak lebih buruk jika
barang dijual ke divisi internal daripada jika barang
dijual ke pihak eksternal. Ini adalah 'lantai' dari rentang
tawar-menawar.
Harga Transfer Maksimum (Plafon): Harga transfer
yang akan membuat divisi pembelian tidak lebih buruk
jika input dibeli dari divisi internal daripada jika barang
yang sama dibeli secara eksternal. Ini adalah 'langit-
langit' dari rentang tawar-menawar. LO-4
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Cornerstone 12.4
Calculating Transfer Price
LO-4
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Cornerstone 12.4
Calculating Transfer Price
LO-4
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TUGAS BAB 12 (SEBAGIAN)
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Appendix 12A: The Balanced
Scorecard – Basic Concepts
Segment income, ROI, residual income, and EVA
are important measures of managerial
performance, but they lead managers to focus
only on dollar figures.
The Balanced Scorecard translates an
organization’s mission and strategy into
operational objectives and performance
measures for the following four perspectives:
LO-5
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Appendix 12A: The Balanced
Scorecard – Basic Concepts
Pendapatan segmen, ROI, laba residu, dan EVA
adalah ukuran penting dari kinerja manajerial,
tetapi mereka mengarahkan manajer untuk fokus
hanya pada angka dolar.
Balanced Scorecard menerjemahkan misi dan
strategi organisasi ke dalam tujuan operasional
dan ukuran kinerja untuk empat perspektif
berikut:
LO-5
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Appendix 12A: The Balanced
Scorecard – Basic Concepts (cont.)
The financial perspective describes the economic
consequences of actions taken in the other three
perspectives.
The customer perspective defines the customer and
market segments in which the business unit will
compete.
The internal business process perspective describes
the internal processes needed to provide value for
customers and owners.
The learning and growth perspective defines the
capabilities that an organization needs to create long-
term growth and improvement. LO-5
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Appendix 12A: The Balanced
Scorecard – Basic Concepts (cont.)
Perspektif keuangan menggambarkan konsekuensi
ekonomi dari tindakan yang diambil dalam tiga
perspektif lainnya.
Perspektif pelanggan menentukan segmen pelanggan
dan pasar di mana unit bisnis akan bersaing.
Perspektif proses bisnis internal menjelaskan proses
internal yang diperlukan untuk memberikan nilai bagi
pelanggan dan pemilik.
Perspektif pembelajaran dan pertumbuhan
mendefinisikan kemampuan yang dibutuhkan organisasi
untuk menciptakan pertumbuhan dan peningkatan
jangka panjang. LO-5
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The Balanced Scorecard –An Example
LO-5
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Strategy Translation
Strategy specifies management’s desired
relationships among the four perspectives.
Strategy translation means specifying objectives,
measures, targets, and initiatives for each
perspective. Here is an example for the financial
perspective.
Objective: For the financial perspective, a company’s
objective may be to grow revenues by introducing new
products.
LO-5
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Strategy Translation
Strategi menentukan hubungan yang
diinginkan manajemen di antara keempat
perspektif.
Terjemahan strategi berarti menentukan
tujuan, ukuran, target, dan inisiatif untuk
setiap perspektif. Berikut ini adalah contoh
untuk perspektif keuangan.
Tujuan: Untuk perspektif keuangan, tujuan
perusahaan mungkin untuk menumbuhkan
pendapatan dengan memperkenalkan produk-
produk baru. LO-5
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Strategy Translation (cont.)
Measure: The performance measure may be the
percentage of revenues from the sale of new products.
Target: The target or standard for the coming year for
the measure may be 20% (i.e., 20% of the total
revenues for the coming year must be from the sale of
new products).
Initiative: The initiative describes how this is to be
accomplished. The ‘‘how,’’ of course, involves the other
three perspectives.
LO-5
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Strategy Translation (cont.)
Ukur: Ukuran kinerja dapat berupa persentase
pendapatan dari penjualan produk baru.
Target: Target atau standar untuk tahun yang akan
datang untuk pengukuran mungkin 20% (mis., 20% dari
total pendapatan untuk tahun yang akan datang harus
dari penjualan produk baru).
Inisiatif: Inisiatif ini menjelaskan bagaimana hal ini
dapat dicapai. The ‘‘ how, ’tentu saja, melibatkan tiga
perspektif lainnya.
LO-5
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The Role of Performance
Measures
The Balanced Scorecard is not simply a collection of
critical performance measures.
The performance measures are derived from a
company’s vision, strategy, and objectives.
These measures must be balanced between the
following measures:
performance driver measures (i.e., lead indicators of future
financial performance) and outcome measures (i.e., lagged
indicators of financial performance)
objective and subjective measures
external and internal measures
financial and nonfinancial measures LO-5
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Peran Ukuran Kinerja
Balanced Scorecard bukan sekadar kumpulan ukuran
kinerja kritis.
Ukuran kinerja berasal dari visi, strategi, dan tujuan
perusahaan.
Langkah-langkah ini harus seimbang antara langkah-
langkah berikut:
ukuran pendorong kinerja (mis., indikator utama kinerja
keuangan masa depan) dan ukuran hasil (mis., indikator
kinerja keuangan yang tertinggal)
ukuran obyektif dan subyektif
langkah-langkah eksternal dan internal
ukuran finansial dan nonfinansial LO-5
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Linking Performance Measures
to Strategy
Balancing outcome measures with performance
drivers is essential to linking with the
organization’s strategy.
Performance drivers make things happen and are
indicators of how the outcomes are going to be
realized.
LO-5
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Menghubungkan Ukuran Kinerja dengan Strategi
LO-5
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Linking Performance Measures
to Strategy (cont.)
Outcome measures are also important because
they reveal whether the strategy is being
implemented successfully with the desired
economic consequences.
A testable strategy can be defined as a set of
linked objectives aimed at an overall goal.
LO-5
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Menghubungkan Ukuran Kinerja dengan Strategi
(lanjutan)
Ukuran hasil juga penting karena mereka
mengungkapkan apakah strategi sedang
dilaksanakan dengan sukses dengan
konsekuensi ekonomi yang diinginkan.
Strategi yang dapat diuji dapat didefinisikan
sebagai serangkaian tujuan terkait yang ditujukan
untuk tujuan keseluruhan.
LO-5
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A Testable Strategy Example
LO-5
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Contoh Strategi yang Dapat Diuji
LO-5
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Invalid Strategy
If the targeted levels of performance drivers were
achieved and the expected outcomes did not
materialize, then the problem could very well lie
with the strategy itself.
Double-loop feedback occurs whenever managers
receive information about both the effectiveness of
strategy implementation as well as the validity of the
assumptions underlying the strategy.
LO-5
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Strategi Tidak Valid
Jika tingkat target penggerak kinerja tercapai dan
hasil yang diharapkan tidak terwujud, maka
masalahnya bisa terletak pada strategi itu sendiri.
Umpan balik loop ganda terjadi setiap kali
manajer menerima informasi tentang keefektifan
implementasi strategi serta validitas asumsi yang
mendasari strategi.
LO-5
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Invalid Strategy (cont.)
In a functional-based responsibility accounting
system, typically only single-loop feedback is
provided.
Single-loop feedback emphasizes only effectiveness
of implementation.
In single-loop feedback, actual results deviating from
planned results are a signal to take corrective action so
that the plan (strategy) can be executed as intended.
LO-5
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Invalid Strategy (cont.)
Dalam sistem akuntansi tanggung jawab berbasis
fungsional, biasanya hanya umpan balik satu
putaran yang disediakan.
Umpan balik satu putaran hanya menekankan
efektivitas implementasi.
Dalam umpan balik satu putaran, hasil aktual yang
menyimpang dari hasil yang direncanakan adalah sinyal
untuk mengambil tindakan korektif sehingga rencana
(strategi) dapat dieksekusi sebagaimana dimaksud.
LO-5
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The Four Perspectives and
Performance Measures
The four perspectives define the strategy of an
organization and provide the structure or
framework for developing an integrated, cohesive
set of performance measures.
These measures become the means for
articulating and communicating the strategy of the
organization to its employees and managers.
The measures also serve the purpose of aligning
individual objectives and actions with
organizational objectives and initiatives.
LO-5
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Empat Perspektif dan Ukuran Kinerja
Keempat perspektif menentukan strategi organisasi dan
menyediakan struktur atau kerangka kerja untuk
mengembangkan seperangkat ukuran kinerja yang
terpadu dan kohesif.
Langkah-langkah ini menjadi sarana untuk
mengartikulasikan dan mengomunikasikan strategi
organisasi kepada karyawan dan manajernya.
Langkah-langkah ini juga melayani tujuan menyelaraskan
tujuan dan tindakan individu dengan tujuan dan inisiatif
organisasi.
LO-5
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The Financial Perspective
LO-5
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Customer Perspective
The customer perspective is the source of the
revenue component for the financial objectives.
It defines and selects the customer and market
segments in which the company chooses to
compete.
LO-5
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Customer Perspective
Perspektif pelanggan adalah sumber komponen
pendapatan untuk tujuan finansial.
Ini mendefinisikan dan memilih segmen
pelanggan dan pasar di mana perusahaan
memilih untuk bersaing.
LO-5
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Customer Perspective (cont.)
LO-5
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Internal (Process) Perspective
The internal perspective focuses on identifying
the organization’s core internal business
processes needed for creating customer and
shareholder value to achieve the customer and
financial objectives.
LO-5
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Internal (Process) Perspective
Perspektif internal berfokus pada
pengidentifikasian proses bisnis internal inti
organisasi yang diperlukan untuk menciptakan
nilai pelanggan dan pemegang saham untuk
mencapai tujuan pelanggan dan finansial.
LO-5
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Internal (Process) Perspective (cont.)
The framework for this perspective is the process
value chain, made up of three processes:
The innovation process anticipates the emerging and
potential needs of customers and creates new products and
services to satisfy those needs. It represents what is called the
long-wave of value creation.
The operations process produces and delivers existing
products and services to customers. It begins with a customer
order and ends with the delivery of the product or service. It is
the short-wave of value creation.
The postsales service process provides critical and
responsive services to customers after the product or service
has been delivered. LO-5
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Internal (Process) Perspective (cont.)
Kerangka kerja untuk perspektif ini adalah rantai nilai
proses, yang terdiri dari tiga proses:
Proses inovasi mengantisipasi kebutuhan yang muncul dan
potensial dari pelanggan dan menciptakan produk dan layanan
baru untuk memenuhi kebutuhan tersebut. Ini mewakili apa yang
disebut gelombang panjang penciptaan nilai.
Proses operasi menghasilkan dan memberikan produk dan
layanan yang ada kepada pelanggan. Ini dimulai dengan
pesanan pelanggan dan berakhir dengan pengiriman produk atau
layanan. Ini adalah gelombang pendek dari penciptaan nilai.
Proses layanan post-sales memberikan layanan kritis dan
responsif kepada pelanggan setelah produk atau layanan
dikirimkan.
LO-5
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Internal (Process) Perspective (cont.)
LO-5
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Responsiveness:
Cycle Time and Velocity
LO-5
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Cornerstone 12.5
Computing Cycle Time and Velocity
LO-5
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Manufacturing Cycle Efficiency
Another time based operational measure calculates
MCE (manufacturing cycle efficiency).
MCE is measured as:
value-added time ÷ total time
Total time includes both value-added time (the time spent
efficiently producing the product) and nonvalue-added time
(such as move time, inspection time, and waiting time).
LO-5
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Efisiensi Siklus Pembuatan
Ukuran operasional lain berdasarkan waktu
menghitung MCE (efisiensi siklus manufaktur).
MCE diukur sebagai:
Waktu yang bernilai tambah÷ total waktu
Total waktu mencakup waktu nilai tambah (waktu
yang dihabiskan secara efisien untuk menghasilkan
produk) dan waktu tanpa nilai tambah (seperti
waktu bergerak, waktu inspeksi, dan waktu tunggu).
LO-5
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Manufacturing Cycle Efficiency
(cont.)
The formula for computing MCE is:
LO-5
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Cornerstone 12.6
Calculating Manufacturing
Cycle Efficiency
LO-5
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Cornerstone 12.6
Calculating Manufacturing
Cycle Efficiency
LO-5
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Learning and Growth
Perspective
The learning and growth perspective, which
represents the source of the capabilities that
enable the accomplishment of the other three
perspectives’ objectives.
This perspective has three major objectives:
increase employee capabilities
increase motivation, empowerment, and alignment
increase information systems capabilities
LO-5
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Perspektif Pembelajaran dan Pertumbuhan
LO-5
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Learning and Growth
Perspective (cont.)
Employees must not only have the necessary
skills, but they must also have the freedom,
motivation, and initiative to use those skills
effectively.
Increase information system capabilities so
employees can improve processes and effectively
execute new processes.
LO-5
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Learning and Growth
Perspective (cont.)
Karyawan tidak hanya harus memiliki
keterampilan yang diperlukan, tetapi mereka juga
harus memiliki kebebasan, motivasi, dan inisiatif
untuk menggunakan keterampilan tersebut
secara efektif.
Meningkatkan kemampuan sistem informasi
sehingga karyawan dapat meningkatkan proses
dan secara efektif menjalankan proses baru.
LO-5
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Learning and Growth
Perspective (cont.)
LO-5
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Tugas Bab 12 Evaluasi Kinerja dan Desentralisasi
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