10 -1

CHAPTER Akuntansi
Tanggung
Jawab Berbasis
Aktivitas dan
Strategi
 10 -2

Objectives
Objectives
1. Bandingkan dan kontraskan sistem akuntansi
tanggung jawab berbasis fungsional, berbasis
AA
aktivitas, dan berbasis strategis.
ch
ch
2. Jelaskan analisis nilai proses.
3. Jelaskan pengukuran kinerja aktivitas.
4. Diskusikan fitur-fitur dasar Balanced
Scorecard.
 10 -3
Responsibility
Responsibility
Accounting
Accounting Model
Model
The responsibility accounting model is
defined by four essential elements:
 Assigning responsibility
 Establishing performance measures or
benchmarks
 Evaluating performance
 Assigning rewards
 10 -4
Jenis
Jenis Akuntansi
Akuntansi
Tanggung
Tanggung Jawab
Jawab
Akuntansi manajemen menawarkan tiga jenis
sistem akuntansi pertanggungjawaban.

 Functional-based
 Activity-based
 Strategic-based
 10 -5

Functional-
Functional-
Based
Based Responsibility
Responsibility
Accounting
Accounting System
System
Sistem akuntansi tanggung jawab berbasis fungsional
memberikan tanggung jawab kepada unit organisasi dan
mengungkapkan ukuran kinerja dalam istilah keuangan.
Ini adalah sistem akuntansi pertanggungjawaban yang
dikembangkan ketika sebagian besar perusahaan
beroperasi di lingkungan yang relatif stabil.
 10 -6

Elemen
Elemen Sistem
Sistem
Akuntansi
Akuntansi Tanggung
Tanggung
Jawab
Jawab Berbasis
Berbasis
Fungsional
Fungsional
 Individu yang
10 -7
Bertanggung Unit organisasi
Jawab Tanggung Jawab
Efisiensi Didefinisikan Hasil
Operasi Keuangan
Anggaran Biaya Standar
Unit Ukuran Kinerja Stds yang Saat
Standar Ditetapkan Ini Dapat
Statis Dicapai.
Efisiensi Biaya
Keuangan Terkendali
Kinerja Diukur
Aktual vs. Ukuran
Standar Keuangan
Promosi Individu Dihadiahi Bonus

Bagi hasil Berdasarkan Kinerja

Kenaikan gaji
Keuangan
 10 -8
Activity-
Activity-
Based
Based Responsibility
Responsibility
Accounting
Accounting System
System
An activity-based responsibility accounting system
assigns responsibility to processes and uses both
financial and nonfinancial measures of performance.
It is the responsibility accounting system
developed for those firms operating in
continuous improvement environments.
 10 -9

Elements
Elements of
of an
an
Activity-Based
Activity-Based
Responsibility
Responsibility
Accounting
Accounting System
System
 10 -10
Team Process
Responsibility Is
Value Defined Financial
Chain
Optimal Dynamic
Performance Measures
Process Are Established Value-
Oriented Added
Time Quality
Reductions Performance Is Improvement
Cost Measured Trend
Reductions Measures

Promotions Individuals Are Rewarded Bonuses

Based on Multidimensional
Gain- Salary
Performance
Sharing Increases
 10 -11
Strategy-
Strategy-
Based
Based Responsibility
Responsibility
Accounting
Accounting System
System
A strategic-based responsibility accounting system
(Balanced Scorecard) translates the mission and
strategy of an organization into operational objectives
and measures for four different perspectives:
The financial perspective
The customer perspective
The process perspective
The infrastructure (learning and
growth) perspective
 10 -12

Elements
Elements of
of aa
Strategy-Based
Strategy-Based
Responsibility
Responsibility
Accounting
Accounting System
System
 10 -13
Financial Customer
Responsibility Is
Process Defined Infrastructure
Communica-
tion Strategy Balanced
Performance Measures Measures
Alignment of Are Established Link to
Objectives Strategy
Financial Customer
Measures Performance Is Measures
Process Measured Infrastructure
Measures Measures

Promotions Individuals Are Rewarded Bonuses

Based on Multidimensional
Gain- Salary
Performance
Sharing Increases
 10 -14
Activity-Based
Activity-Based Management
Management
(ABM)
(ABM)
Activity-based management (ABM) is a systemwide,
integrated approach that focuses management’s attention
on activities with the objective of improving customer
value and the profit achieved by providing this value.
Activity-based management encompasses both
product costing and process value analysis.
The activity-based management model has two
dimension: a cost dimension and a process dimension.
 10 -15
Activity-Based Management Model
Cost Dimension

Resources

Process Dimension

Driver Performance
Activities
Analysis Analysis

Why? What? How well?

Products
and
Customers
 10 -16

Process
Process Value
Value Analysis
Analysis
Process value analysis is fundamental to activity-based
responsibility accounting, focuses on accountability for
activities rather than costs, and emphasizes the
maximization of systemwide performance instead of
individual performance.
Process value analysis is concerned with:
Driver analysis
Activity analysis
Activity performance measurement
 10 -17

Activity
Activity Analysis
Analysis
Activity analysis is the process of identifying, describing,
and evaluating the activities an organization performs.

Activity analysis should produce four outcomes:

 What activities are done.
 How many people perform the activities.
 The time and resources are required to perform
the activities.
 An assessment of the value of the activities to
the organization.
 10 -18

Those
Those activities
activities necessary
necessary toto
remain
remain in
in business
business are
are called
called
value-added
value-added activities.
activities.

Value-
Value-
Added
Added
Activities
Activities
 10 -19

Activities
Activities needed
needed to to comply
comply
with
with the
the reporting
reporting
requirements,
requirements, such
such asasthe
theSEC,
SEC,
are
are value-added
value-added by by aa mandate.
mandate.

Value-
Value-
Added
Added
Activities
Activities
 10 -20

A discretionary activity is classified as value-added

provided it simultaneously satisfies three conditions:
The activity produces a change of state.
The change of state was not achievable by
preceding activities.
The activity enables other activities to be
performed.
Value-
Value-
Added
Added
Activities
Activities
 10 -21

All
All activities
activities other
other than
than those
those
essential
essential to
to remain
remain inin business
business are
are
referred
referred to
to as
as nonvalue-added
nonvalue-added
activities.
activities.

Nonvalue
Nonvalue
-Added
-Added
Activities
Activities
 10 -22

 Scheduling

Nonvalue-  Moving
Nonvalue-
Added
Added  Waiting
Activities
Activities  Inspecting

 Storing
 10 -23
Activity Analysis
Activity Analysis Can Reduce Costs in Four Ways:

Activity elimination
Activity selection
Activity reduction
Activity sharing
 10 -24

Measures
Measures of
of Activity
Activity
Performance
Performance
 Efficiency

 Quality

 Time
 10 -25
Measures of Activity Performance
Financial measures of activity
efficiency include:
• Value and nonvalue-added
activity cost reports
• Trends in activity cost reports
• Kaizen standard setting
• Benchmarking
• Life-cycle costing
 10 -26

Value- and Nonvalue-Added

Cost Reporting
Activity Activity Driver SQ AQ SP
Welding Welding hours 10,000 8,000 $40
Rework Rework hours 0 10,000 9
Setups Setup hours 0 6,000 60
Inspection Number of inspections 0 4,000 15

Value-added
standards call for
their elimination
 10 -27

Value- and Nonvalue-Added Cost

Reporting

Activity Activity Driver SQ AQ SP

Welding Welding hours 10,000 8,000 $40
Rework Rework hours 0 10,000 9
Setups Setup hours 0 6,000 60
Inspection Number of inspections 0 4,000 15

Value-added
standards call for
their elimination
 Formulas 10 -28

Value-added costs = SQ x SP
Nonvalue-added costs = (AQ – SQ)SP

Where SQ = The value-added output level of an

activity
SQ = The standard price per unit
of activity output measure
AQ = The actual quantity used of flexible
resources or the practical activity
capacity acquired for committed
resources
 10 -29
Value- and Nonvalue-Added
Cost Report
Value-Added Nonvalue- Actual
Activity Costs Added Costs Costs
Welding $400,000 $ - 80,000 $320,000
Rework 0 90,000 90,000
Setups 0 360,000 360,000
Inspection 0 60,000 60,000
Total $400,000 $430,000 $830,000
 10 -30

Trend Report: Nonvalue-Added Costs

Nonvalue-Added Costs
Activity 2003 2004 Change
Welding -$80,000 $ 50,000 $ 30,000
Rework 90,000 70,000 20,000
Setups 360,000 200,000 160,000
Inspection 60,000 35,000 25,000
Total $430,000 $355,000 $235,000
 10 -31
The Role of Kaizen Standards
Kaizen costing is concerned with
reducing the costs of existing
products and processes.
Controlling this cost reduction process is
accomplished through the repetitive use
of two major subcycles:
(1) the kaizen or continuous
improvement cycle, and
(2) the maintenance cycle.
 10 -32

Kaizen
Kaizen Cost
Cost Reduction
Reduction Process
Process

Check Check

Do Act Do Act

Search
Plan Lock in
Standard

Kaizen Subcycle Maintenance

Subcycle
 10 -33

Benchmarking
Benchmarking uses uses best
best
practices
practices as
as the
the standard
standard for
for
evaluating
evaluating activity
activity
performance.
performance.
 10 -34

Activity Capacity Management

Activity capacity is
the number of times
an activity can be
performed.
 10 -35

Activity
Activity Capacity
Capacity Variance
Variance
AQ = Activity capacity acquired (practical capacity)
SQ = Activity capacity that should be used
AU = Actual usage of the activity
SP = Fixed activity rate

SP x SQ SP x AQ SP x AU
$2,000 x 0 $2,000 x 60 $2000 x 40
$0 $120,000 $80,000
Activity Unused
Volume Variance Capacity Variance
$120,000 U $40,000 F
 10 -36
Life-Cycle Cost Commitment Curve

Life Cycle
Cost %

100
90 Cost Commitment
80
Curve
70
60 90 percent of life-
50 cycle costs are
40 committed at this
30 point
20
10

Planning Design Testing Production Logistics

 10 -37

Target Costing
A target cost is the difference between the sales price
needed to capture a predetermined market share and the
desired per-unit profit.
Example: Current product specifications and the
targeted market share call for a sales price
of $250,000. The required profit is $50,000
per unit. The target cost is computed as
follows:
$250,000 – $50,000 = $200,000
 10 -38
Market Share Target Price Product
Objective Functionality
Target Profit
Target-
Costing Target Cost
Model
Product and
Process Design

NO Target
Cost Met?
YES
Produce Profit
 10 -39

Life-Cycle
Life-Cycle Costing:
Costing: Budgeted
Budgeted
Costs
Costs and
and Income
Income
Unit Cost and Price Information for New Product
Unit production cost $ 6
Unit life-cycle cost 10
Unit whole-life cost 12
Budgeted unit selling price 15
 10 -40

Budgeted Costs
Item 2003 2004 2005 Item Total
Development costs $200,000 ---- ---- $ 200,000
Production costs ---- $240,000 $360,000 600,000
Logistic costs ---- 80,000 120,000 200,000
Annual subtotal $200,000 $320,000 $480,000 $1,000,000
Postpurchase costs --- 80,000 120,000 200,000
Annual total $200,000 $400,000 $600,000 $1,200,000

Units produced 40,000 60,000

Note: The post purchase costs are costs incurred by the customer and are not
included in the budgeted income e statement.
 10 -41

Budgeted Product Income Statements

Annual Cumulative
Year Revenues Costs Income Income
2003 ---- -$200,000 -$200,000 -$200,000
2004 $600,000 -320,000 280,000 80,000
2005 900,000 -480,000 420,000 500,000
 Performance Report for 10 -42

Life-Cycle Costs
Year Item Actual Costs Budgeted Costs Variance
2003 Development $190,000 $200,000 $10,000 F
2004 Production 300,000 240,000 60,000 U
Logistics 75,000 80,000 5,000 F
2005 Production 435,000 360,000 75,000 U
Logistics 110,000 120,000 10,000 F
Analysis: Production costs were higher than expected because
insertions of diodes and integrated circuits also drive costs (both
production and postpurchase costs).
Conclusion: The design of future products should try to
minimize total insertions.
 10 -43

The Balanced Scorecard translates

an organization’s mission and
strategy into operational objectives
and performance measures for four
different perspectives:
 The financial perspective

 The customer perspective

The
Balanced  The internal business
Scorecard
process perspective
 The learning and growth
perspective
 10 -44

Strategy, according to Robert Kaplan and

David Norton, is defined as
“. . . choosing the market and customer
segments the business unit intends to serve,
identifying the critical internal and business
processes that the unit must excel at to
deliver the value propositions to customers
in the targeted market segments, and
selecting the individual and organizational
capabilities required for the internal,
customer, and financial objectives.”
 10 -45
Vision and Strategy

Financi Customer Process Infrastructure

al

Objectives

Strategy-
Measures
Translation
Process
Targets

Initiatives
 10 -46

Financial Increase Sales Increase Profits

Increase Increase
Customer Market Customer
Share Satisfaction

Reduce
Process Redesign Defective
Products Units

Infra- Quality Testable

Testable Strategy
Strategy
structure Training Illustrated
Illustrated
 10 -47

Summary of Objectives and Measures:

Financial Perspective
Objectives Measures
Revenue Growth:
Increase the number of new Percentage of revenue
products from new products
Create new applications Percentage of repeat
customers
Develop new customers and Percentage of revenue from
markets new sources
Adopt a new pricing strategy Product and customer
profitability
 10 -48

Objectives Measures
Cost Reduction:
Reduce unit product cost Unit product cost

Reduce unit customer cost Unit customer cost

Reduce distribution channel cost Cost per distribution channel

Asset Utilization:
Improve asset utilization Return on investment
Economic value added
 10 -49

Summary of Objectives and Measures:

Customer Perspective
Objectives Measures
Core:
Increase market share Market share (percentage of
market)
Increase customer retention Percentage of repeat
customers
Increase customer acquisition Number of new customers
Increase customer satisfaction Ratings from customer
surveys
Increase customer profitability Customer profitability
 10 -50

Objectives Measures
Performance Value:
Decrease price Price
Decrease postpurchase costs Postpurchase costs
Improve product functionality Ratings from customer
surveys
Improve product quality Percentage of returns
Increase delivery reliability On-time delivery percentage
Aging schedule
Improve product image and Ratings from customer
reputation surveys
 10 -51

Actual Conversion Cost per Unit

Standard costs per minute = $1,600,000/400,000
= $4 per minute
Actual cycle time = 60 minutes/10 units
= 6 minutes per unit
Actual conversion costs = $4 x 6
= $24 per unit
Theoretical Conversion Cost per Unit
Theoretical cycle time = 60 minutes/12 units
= 5 minutes per unit
Theoretical conversion
costs = $4 x 5
= $20 per unit
 10 -52

Summary of Objectives and Measures:

Process Perspective
Objectives Measures
Innovation:
Increase the number of new Number of new products vs.
products planned
Increase proprietary products Percentage of revenue from
proprietary products
Decrease new product Time to market (from start
development time to finish)
 10 -53

Objectives Measures
Operations:
Increase product quality Quality costs
Output yields
Percentage of defective units
Increase process efficiency Unit cost trends
Output/input(s)
Decrease process time Cycle time and velocity
MCE
Postsales Service:
Increase service quality First-pass yields
Increase service efficiency Cost trends
Output/input(s)
Decrease service time Cycle time
 10 -54

Summary of Objectives and Measures:

Learning and Growth Perspective
Objectives Measures
Increase employee capabilities Employee satisfaction ratings
Employee turnover percentage
Employee productivity
(revenue/employee)
Hours of training
Strategic job coverage ratio
(percentage of critical job
requirements filled)
 10 -55

Objectives Measures
Increase motivation and Suggestions per employee
alignment Suggestions implemented per
employee
Increase information systems Percentage of processes with
capabilities real-time feedback
capabilities
Percentage of customer-facing
employees with on-line
access to customer and
product information
 10 -56

Chapter Ten

The
The End
End
10 -57