Tactical Decision Making Pengertian n Definisi permasalahan Main

Tactical Decision Making

Pengertian n Definisi permasalahan. Main Issue: ROI ([Revenue. Expenses]/Investment) § Masalah menyangkut kos (pengeluaran), seperti perubahan metode produksi, make or buy, dan EOQ § Masalah menyangkut kos dan penghasilan (Revenues and Costs), seperti analisis CVP, Contribution Pricing, Discontinuing a Product, Add Services, Sale vs. Process Further § Masalah menyangkut ROI

Proses Pengambilan Keputusan 1. Clarify the Decision Problem 2. Specify the Criterion Analisis Kuantitatif 3. Identify the Alternatives 4. Develop a Decision Model 5. Collect the Data 6. Make a Decision Exh. 14 -1

The Decision-Making Process 1. Clarify the Decision Problem 2. Specify the Criterion Merupakan Tanggung Jawab Akuntan Manajemen. 3. Identify the Alternatives 4. Develop a Decision Model 5. Collect the Data Informasi harus: 1. Relevan 2. Akurat 3. Timely 6. Make a Decision

The Decision-Making Process 1. Clarify the Decision Problem Relevan Sesuai decision problem. Accurate Information must be precise. Timely Tersedia pada saat Keptusn akn diambil 2. Specify the Criterion 3. Identify the Alternatives 4. Develop a Decision Model 5. Collect the Data 6. Make a Decision

The Decision-Making Process 1. Clarify the Decision Problem 2. Specify the Criterion 3. Identify the Alternatives Faktor Kualitatif 4. Develop a Decision Model 5. Collect the Data 6. Make a Decision

Informasi Relevan Suatu info dianggap relevan dengan keputusan yg akan diambil jika. . . ÊAkan terjadi (saat ini belum terjadi), ËBerbeda di antara alternatif yang ada

Contoh Relevant Costs n Jenis informasi kos yg mungkin relevant § Out of pocket costs § Avoidable costs § Incremental costs, marginal costs § Opportunity costs § Traceable Costs

Identikasi Costs dan Benefits yang Relevan Sunk costs Biaya yang sudah terjadi. They do not affect any future cost and cannot be changed by any current or future action. Sunk costs are irrelevant to decisions.

Add or Drop a Product

Summary DECISION RULE Swick should drop the digital watch segment only if its fixed cost savings exceed lost contribution margin.

Keputusan Khusus dalam Manufacturing Firms Joint Products: Sell or Process Further A joint production process resulting in two or more products. The point in the production process where the joint products are identifiable as separate products is called the split-off point.

Joint Processing of Cocoa Bean Cocoa beans costing $500 per ton Joint Production process costing $600 per ton Total joint cost: $1, 100 per ton Cocoa butter sales value $750 for 1, 500 pounds Split-off point Cocoa powder sales value $500 for 500 pounds Separable process costing $800 Instant cocoa mix sales value $2, 000 for 500 pounds

Langkah Analisis n Mempertimbangkan non-ekonomis faktor § Efek strategik yang mungkin muncul § Efek sosial § Peraturan pemerintah

Langkah Analisis n Pengambilan keputusan n Analisis: § Pndektn konstribusi (contribution pricing) § Perlu memisahkan kos ke dalam komponen variabel dan tetap

Kriteria Keputusan n Cost Related Problem: Cost Saving-nya positif Cost of Base Alternative is higher than the Proposed Ones Revenues and Costs – Related Problems: Differential Profit-nya Positif Alternatif yang dipilih adalah alternatif yang menghasilkan laba terbesar Profit and Investment – Related Problems: Alternatif yang dipilih adalah alternatif dengan ROI yang terbesar