Target Costing Theory of Constraints and Life Cycle

Target Costing, Theory of Constraints, and Life Cycle Costing 8 23/12/2008 © Yudhi Herliansyah, 2008

Tujuan Pembelajaran Setelah mempelajari materi kuliah diharapkan anda mampu untuk: Target Costing, Theory of Constraints, and Life Cycle Costing Œ Menjelaskan peggunaan Target Costing untuk tujuan stratejik Menjelaskan aplikasi TOC untuk tujuan stratejik. Ž Menjelaskan aplikasi life cycle costing untuk tujuan stratejik. Menjelaskan tujuan sales life cycle. 23/12/2008 © Yudhi Herliansyah, 2008

The Cost Life Cycle (Siklus Biaya) The Cost Life Cycle: Merupakan urutan aktivitas dalam perusahaan mulai dari R & D sampai Customer service. The Sales Life Cycle: Merupakan urutan atau fase hidup produk atau jasa mulai intro sampai decline 23/12/2008 © Yudhi Herliansyah, 2008

Slide 5 -2 The Cost Life Cycle (Siklus Biaya) Target Costing, Theory of Constraints, and Life Cycle Costing R&D 23/12/2008 © Yudhi Herliansyah, 2008

The Cost Life Cycle (Siklus Biaya) Slide 5 -2 Target Costing, Theory of Constraints, and Life Cycle Costing R&D 23/12/2008 Design © Yudhi Herliansyah, 2008

The Cost Life Cycle (Siklus Biaya) Slide 5 -2 Target Costing, Theory of Constraints, and Life Cycle Costing R&D 23/12/2008 Design Production © Yudhi Herliansyah, 2008

The Cost Life Cycle (Siklus Biaya) Slide 5 -2 Target Costing, Theory of Constraints, and Life Cycle Costing R&D 23/12/2008 Design Production Mkt. & Distribution © Yudhi Herliansyah, 2008

Slide 5 -2 The Cost Life Cycle (Siklus Biaya) Target Costing, Theory of Constraints, and Life Cycle Costing R&D 23/12/2008 Design Production Mkt. & Distribution Customer Service © Yudhi Herliansyah, 2008

Slide 5 -2 The Cost Life Cycle (Siklus Biaya) Target Costing, Theory of Constraints, and Life Cycle Costing R&D Design Upstream Activities (Aktivitas Hulu) 23/12/2008 Production Mkt. & Distribution Customer Service Downstream Activities Aktivitas Hilir © Yudhi Herliansyah, 2008

The Cost Life Cycle (Siklus Biaya) • Metode yang membantu dalam analisis cost life cycle adalah target costing, theory of constraint dan life cycle costing. 23/12/2008 © Yudhi Herliansyah, 2008

The Sales Life of a Product (Siklus Product) Slide 5 -3 Target Costing, Theory of Constraints, and Life Cycle Costing Introduction 23/12/2008 © Yudhi Herliansyah, 2008

The Sales Life of a Product (Siklus Product) Slide 5 -3 Target Costing, Theory of Constraints, and Life Cycle Costing Growth Introduction 23/12/2008 © Yudhi Herliansyah, 2008

The Sales Life of a Product (Siklus Product) Slide 5 -3 Target Costing, Theory of Constraints, and Life Cycle Costing Growth Maturity Introduction 23/12/2008 © Yudhi Herliansyah, 2008

The Sales Life of a Product (Siklus Product) Slide 5 -3 Target Costing, Theory of Constraints, and Life Cycle Costing Growth Introduction 23/12/2008 Maturity Decline © Yudhi Herliansyah, 2008

Slide 5 -4 The Cost Life Cycle (Siklus Biaya) Target Costing, Theory of Constraints, and Life Cycle Costing R&D Design Production Mkt. & Distribution Customer Service TARGET COSTING 23/12/2008 © Yudhi Herliansyah, 2008

TARGET COSTING • Target costing digunakan untuk mengelola biaya, terutama dalam aktivitas desain. • Dalam Target costing perusahaan menentukan biaya yang harus dikeluarkan berdasar harga pasar kompetitif, dengan demikian maka perusahaan dapat memperoleh laba yang diharapkan. 23/12/2008 © Yudhi Herliansyah, 2008

Mengurangi biaya pada tingkat Target Cost Slide 5 -5 Target Costing, Theory of Constraints, and Life Cycle Costing C Integrasi tekhnologi manufaktur baru, menggunakan teknik manajemen biaya maju, dan mengamati produktivitas yang lebih tinggi melalui improved hubungan organisasi dan pekerja. C Redesigning produk atau jasa. 23/12/2008 © Yudhi Herliansyah, 2008

Slide 5 -6 Implementasi Target Costing, Theory of Constraints, and Life Cycle Costing Œ Tentukan harga pasar. Tentukan laba yang diinginkan. Ž Hitung target cost pada harga pasar dikurang laba yang diharapkan. Gunakan rekayasa nilai untuk mengidentifikasi cara mengurangi biaya produk. Gunakan Kaizen costing dan pengendalian operasional untuk mengurangi biaya produk. 23/12/2008 © Yudhi Herliansyah, 2008

Implementasi Target Costing • Rekayasa Nilai (value engeneering) digunakan dalam target costing untuk menurunkan biaya produk dengan cara menganalisis “trade off” antara : • 1. jenis dan level yang berbeda dalam fungsionalitas produk. • 2. Biaya produk total. 23/12/2008 © Yudhi Herliansyah, 2008

Slide 5 -7 The Cost Life Cycle Target Costing, Theory of Constraints, and Life Cycle Costing R&D Design Production Mkt. & Distribution Customer Service Theory of Constraints 23/12/2008 © Yudhi Herliansyah, 2008

The Theory of Constraints • TOC memfokuskan perhatian manajer pada kendala atau pemborosan yang memperlambat proses produksi. • TOC mengarahakan perhatian manajer pada bagaimana kecepatan bahan baku dan komponen yang dibeli utk diproses menjadi produk akhir dan diserahkan kepada pelanggan. 23/12/2008 © Yudhi Herliansyah, 2008

Slide 5 -8 Theory of Constraints Target Costing, Theory of Constraints, and Life Cycle Costing Œ Ž 23/12/2008 Identifikasi kendala pengikat (binding and non-binding constraints). Menentukan pemanfaatan paling efisien untuk setiap kendala pengikat (binding constraint). Mengelola aliran sepanjang binding constraint. Menambah kapasitas pd kendala yang mengikat. Desain ulang (Redesign) proses manufaktur kearah fleksibilitas dan throuput yang cepat. © Yudhi Herliansyah, 2008

Memaxiumkan aliran dalam kendala pengikat (Binding Constraint) Slide 5 -9 Target Costing, Theory of Constraints, and Life Cycle Costing F Menyederhanakan bottleneck dalam operasi: *sederhanakan desain produk *sederhanakan proses manufaktur F Cari cacat kualitas dalam bahan baku yang menyebabkan keterlambatan (slowing things down). F Turunkan waktu set-up. F Turunkan kelambatan lainnya yang terkait dengan unscheduled dan non-value-added activities, seperti inspections, kerusakan mesin (machine break-downs). F Sederhanakan kendala pengikat dengan cara mengubah semua aktivitas dari kendala yang tidak mengurangi fungsi operasi. 23/12/2008 © Yudhi Herliansyah, 2008

The Drum-Buffer-Rope System • DBR System merupakan suatu sistem untuk menyeimbangkan aliran produksi melalui kendala yang mengikat sehingga mengurangi jumlah persediaan pada kendala dan meningkatkan produktivitas secara keseluruhan. 23/12/2008 © Yudhi Herliansyah, 2008

Slide 5 -10 The Drum-Buffer-Rope System Target Costing, Theory of Constraints, and Life Cycle Costing Raw Materials Process One Process Two Process Three Rope Small amount of Work in Process Inventory Buffer Process Four Drum Process Five 23/12/2008 Finished Goods Lihat halaman blocher © Yudhi Herliansyah, 2008

Slide 5 -11 Perbandingan Costing Methods Tujuan Utama TOC ABC Fokus Jk Pendek; analisis through-put berdasar bahan dan biaya terkait. 23/12/2008 Fokus Kh Panjang; analisis semua biaya produk; materials, labor dan overhead Lihat hal 162 blocher © Yudhi Herliansyah, 2008

Slide 5 -11 Perbandingan Costing Methods Batasan dan Kapasitas Resource TOC ABC Termasuk; Fokus Pemilik TOC 23/12/2008 Tudak eksplisit Lihat hal 182 blocher © Yudhi Herliansyah, 2008

Slide 5 -11 Perbandingan Costing Methods Cost Drivers TOC ABC Utilisasi tdk langsung cost drivers. 23/12/2008 Utk mengembangkanpema haman cost drivers pd level unit, batch, product dan facility Lihat hal blocher © Yudhi Herliansyah, 2008

Slide 5 -11 Perbandingan Costing Methods Penggunaan Utama TOC ABC Optimasi arus produksi dan product mix jk pendek 23/12/2008 Strategic pricing dan profit planning Lihat hal blocher © Yudhi Herliansyah, 2008

Slide 5 -12 The Cost Life Cycle R&D Design Upstream Costs Mkt. & Distribution Production Customer Service Downstream Costs LIFE CYCLE COSTING 23/12/2008 © Yudhi Herliansyah, 2008

Slide 5 -13 The Cost Life Cycle Target Costing, Theory of Constraints, and Life Cycle Costing Upstream Costs: Research and development Design: prototyping, testing, concurrent engineering, quality development 23/12/2008 © Yudhi Herliansyah, 2008

Slide 5 -13 The Cost Life Cycle Target Costing, Theory of Constraints, and Life Cycle Costing Upstream Costs: Research and development Design: Manufacturing prototyping, Costs: testing, concurrent Purchasing engineering, quality Direct manufacturing development costs Indirect manufacturing costs 23/12/2008 © Yudhi Herliansyah, 2008

Slide 5 -13 The Cost Life Cycle Target Costing, Theory of Constraints, and Life Cycle Costing Upstream Costs: Research and development Design: Manufacturing prototyping, Costs: testing, concurrent Purchasing Downstream Costs: engineering, quality Direct manufacturing Marketing and distribution-development costs packaging, shipping, samples. Indirect manufac turing costs promotion, advertising Service and warranty--recalls, service, product liability, customer support 23/12/2008 © Yudhi Herliansyah, 2008

Critical Success Factors pada Tahap Design ¯ Menurunkan waktu ke pasar ¯ Menurunkan biaya servis yang diekspektasi ¯ Improve manufaktur yang mudah ¯ Rencanakan Proses dan desain 23/12/2008 © Yudhi Herliansyah, 2008 Slide 5 -14

Tahap Desain • 4 metode desain: • 1. Basic engineering, desainer bekerja terpisah dengan bagian lain dalam manufaktur • 2. Prototyping, pengembangan model dengan melakukan percobaan oleh tekhnisi dan pelanggan. • 3. Templating, desain produk yang ada di tambah atau dikurangi supaya sesuai dengan spesifikasi yg diharapkan • 4. Concurrent engineering, pengintegrasian dalam desain produk dengan pemasaran, produksi dalam siklus hidup. 23/12/2008 © Yudhi Herliansyah, 2008 Lebih lanjut lihat hal 185 blocher

Slide 5 -16 Life Cycle in a Software Firm Target Costing, Theory of Constraints, and Life Cycle Costing Product Line Income Statement Analytical Decisions, Inc. Sales Cost of Sales Gross Margin ADI-1 ADI-2 Total $4, 500, 000 $2, 500, 000 $7, 000 1, 240, 000 1, 005, 000 2, 245, 000 3, 260, 000 1, 495, 000 4, 755, 000 Research and Development Selling and Service Income Before Tax 2, 150, 000 1, 850, 000 $ 755, 000 Incomplete Analysis 23/12/2008 © Yudhi Herliansyah, 2008

Slide 5 -16 Life Cycle in a Software Firm Target Costing, Theory of Constraints, and Life Cycle Costing Product Line Income Statement Analytical Decisions, Inc. Sales Cost of Sales Gross Margin ADI-1 ADI-2 Total $4, 500, 000 $2, 500, 000 $7, 000 1, 240, 000 1, 005, 000 2, 245, 000 3, 260, 000 1, 495, 000 4, 755, 000 Research and Development Selling and Service Is ADI-I the most Income Before Tax profitable? 2, 150, 000 1, 850, 000 $ 755, 000 Incomplete Analysis 23/12/2008 © Yudhi Herliansyah, 2008

Slide 5 -16 Life Cycle in a Software Firm Target Costing, Theory of Constraints, and Life Cycle Costing Product Line Income Statement Analytical Decisions, Inc. Sales Cost of Sales Gross Margin ADI-1 ADI-2 Total $4, 500, 000 $2, 500, 000 $7, 000 1, 240, 000 1, 005, 000 2, 245, 000 3, 260, 000 1, 495, 000 4, 755, 000 Research and Development 1, 550, 000 600, 000 2, 150, 000 Selling and Service 1, 450, 000 400, 000 1, 850, 000 Income Before Tax $ 260, 000 $ 495, 000 $ 755, 000 Complete Analysis 23/12/2008 © Yudhi Herliansyah, 2008

Slide 5 -16 Life Cycle in a Software Firm Target Costing, Theory of Constraints, and Life Cycle Costing Product Line Income Statement ADI-2 is most profitable! Analytical Decisions, Inc. Sales Cost of Sales Gross Margin ADI-1 ADI-2 Total $4, 500, 000 $2, 500, 000 $7, 000 1, 240, 000 1, 005, 000 2, 245, 000 3, 260, 000 1, 495, 000 4, 755, 000 Research and Development 1, 550, 000 600, 000 2, 150, 000 Selling and Service 1, 450, 000 400, 000 1, 850, 000 Income Before Tax $ 260, 000 $ 495, 000 $ 755, 000 Complete Analysis 23/12/2008 © Yudhi Herliansyah, 2008

Latihan Target Cost • Halaman 195 No 5 -19………. 660 No 10 -23 • Halaman 198 No 5 -26………. 672 No 10 -34 23/12/2008 © Yudhi Herliansyah, 2008

The End See you again 23/12/2008 © Yudhi Herliansyah, 2008