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www.fe.uajy.ac.id
Prodi Akuntansi FE UAJY
QUALITY AND PRODUCTIVITY
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Quality
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Why is Quality a Concern?
Gives competitive advantage
Encourages return purchases
Provides customer with information and builds consumer confidence in the brand
Reduces costs incurred in solving post sales problems
Helps improve efficiency
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Quality Control
The responsibility of every member of the workforce for the quality of products and services provided by the business.
Emphasis on reducing defects, etc. before it gets to the final stage of production and certainly to the consumer.
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Quality Assurance
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Kualitas
Kualitas dapat diartikan sebagai tingkat keunggulan atau alat ukur relatif keunggulan suatu produk. Produk yang berkualitas atau bermutu adalah produk yang memenuhi atau melebihi harapan konsumen.
Harapan konsumen digambarkan dengan atribut atau dimensi kualitas yang terdiri dari delapan dimensi, yaitu : Performance yang menunjukkan seberapa konsisten dan seberapa baik
fungsi suatu produk
Aesthetic yang menunjukkan keindahan suatu produk Serviceability yang menunjukkan kemudahan dalam memelihara dan
memperbaiki produk Features yang merupakan perbedaan antara satu produk dengan produk
yang lain secara fungsional dilihat dari kualitas desain produk Reliability yang menunjukkan kemungkinan produk melakukan fungsinya
dalam jangka waktu tertentu Durability yang menunjukkan jangka waktu kegunaan suatu produk Quality of conformance yang menunjukkan ukuran suatu produk dalam
memenuhi spesifikasinya Fitness for use yang merupakan kesesuaian produk melaksanakan fungsi-
fungsi yang dinyatakan
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Pengukuran Biaya Kualitas
Pengukuran dan pelaporan kinerja mutu sangat penting untuk mencapai keberhasilan dalam peningkatan mutu dan pengukuran biaya kualitas merupakan dasar dari pelaporan mutu yang akan dihasilkan.
Untuk mengukur biaya kualitas perlu sistem penentuan biaya mutu.
Sistem Penentuan Biaya Kualitas adalah sistem untuk memantau dan mengumpulkan biaya untuk mempertahankan atau menyempurnakan mutu produk dalam suatu perusahaan
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Jenis Kualitas
Pada umumnya produk dikatakan berkualitas atau bermutu apabila memenuhi dua hal yaitu: Mutu rancangan (Quality of Design) fungsi dari
spesifikasi suatu produk Mutu Kesesuaian (Quality of Conformance) Kesesuaian berkaitan dengan produk yang disebut
sebagai produk cacat. Produk cacat adalah produk yang sudah tidak sesuai dengan spesifikasi atau ketentuan yang sudah ditentukan. Menurut pandangan tradisional produk yang memenuhi spesifikasi yang ditentukan apabila produk yang dihasilkan masih berada pada tingkat toleransi yang dapat diterima. Sedangkan menurut pandangan lingkungan pemanufakturan maju menganut pandangan Robust Quality View yang berarti produk yang dihasilkan tepat sesuai dengan spesifikasi yang sudah ditentukan tanpa ada batas toleransi.
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Quality Cost Management
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A quality product or
service is one that meets
or exceeds customer
expectations.
Quality of conformance
is a measure of how a
product meets its
specifications.
Costs of Quality
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Defining Quality Costs
1) Prevention costs
2) Appraisal costs
3) Internal failure costs
4) External failure costs
Costs of Quality
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Costs of Quality
3
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Examples of Quality Costs by Category
Costs of Quality
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Examples of Quality Costs by Category (contd)
Costs of Quality
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Kategori Biaya Kualitas
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Optimalisasi Biaya Kualitas
Dilakukan dalam rangka untuk menyeimbangkan antara biaya pengendalian dan biaya kegagalan
Dapat dilakukan dengan dua pendekatan
Pendekatan Tradisional
Pendekatan Kontemporer
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Pandangan Optimalisasi
Biaya Kualitas (tradisional)
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Quality Cost Graph
Accepted level
of quality
Quality foregone;
failure accepted
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Pandangan Optimalisasi
Biaya Kualitas (Kontemporer)
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Contemporary Quality Cost Graph
Control costs
decrease as
percentage of defects
decreases.
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Hidden Quality Costs are opportunity
costs resulting from poor quality.
Costs of Quality
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The Multiplier Method
The Market Research Method
The Taguchi Quality Loss Function
Hidden Quality Costs are opportunity
costs resulting from poor quality.
Costs of Quality
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The multiplier method assumes that the total failure cost is simply some multiple of measured failure costs:
Total external failure cost = k(Measured external failure costs)
where k is the multiplier effect
If k = 4, and the measured external failure costs are $3 million, then the actual external failure costs are estimated to be $12 million.
Costs of Quality
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The market research method uses formal market research methods to assess the effect of poor quality on sales and market share.
Customer surveys and interviews with members of a companys sales force can provide significant insights into the magnitude of a companys hidden costs.
Market research results can be used to project future
profit losses attributable to poor quality.
Costs of Quality
5
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The Taguchi loss function assumes any variation
from the target value of a quality characteristic
causes hidden quality costs.
Furthermore, the hidden quality costs increase
quadratically as the actual value deviates from
the target value.
Costs of Quality
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L(y) = k(y T)
k = A proportionately constant dependent upon the
organizations external failure cost structure
y = Actual value of quality characteristic
T = Target value of quality characteristic
L = Quality loss
The Taguchi Quality Loss Function
Costs of Quality
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The Taguchi Quality Loss Function
Costs of Quality
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Quality Loss Computation Illustrated
Costs of Quality
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Quality Cost Report
aActual sales of $5,000,000.
b$1,000,000/$5,000,000 = 20 percent. www.fe.uajy.ac.id
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Informasi Biaya Kualitas
Tujuan utama laporan biaya kualitas adalah dalam rangka untuk memperbaiki dan mempermudah perencanaan, pengendalian, dan pengambilan keputusan manajerial
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Quality Cost Categories: Relative Contribution Graphs
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AQL Quality Cost Graph
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Zero-Defects Quality Cost Graph
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Zero-defect standards reflects a
philosophy of total quality control and calls
for products and services to be produced
and delivered that meet the targeted value.
Controlling Quality Costs
The Total Quality Approach
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1. Progress with respect to a current-period standard
or goal (an interim standard report)
2. The progress trend since the inception of the
quality-improvement program (a multiple-period
trend report)
3. Progress with respect to the long-range standard
or goal (a long-range report)
The Total Quality Approach
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Trend Analysis
Quality Costs Actual Sales % of Sales
2000 $440,000 $2,200,000 20.0%
2001 423,000 2,350,000 18.0
2002 412,500 2,750,000 15.0
2003 392,000 2,800,000 14.0
2004 280,000 2,800,000 10.0
Assume the following data:
7
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Multiple-Trend Analysis
for Individual Quality Costs
Internal External
Prevention Appraisal Failure Failure
2000 2.0%1 2.0% 6.0% 10.0 %
2001 3.0 2.4 4.0 8.6
2002 3.0 3.0 3.0 6.0
2003 4.0 3.0 2,5 4.5
2004 4.1 2.4 2.0 1.5
Assume the following quality cost data:
1Expressed as a % of sales
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Interim Quality Performance Report
Controlling Quality Costs
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Interim Quality Performance Report
Controlling Quality Costs
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Interim Quality Performance Report
Controlling Quality Costs
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Interim Quality Performance Report
Controlling Quality Costs
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Multiple-Period Trend Graph: Total Quality Costs
Controlling Quality Costs
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Multiple-Period Trend Graph:
Total Quality Costs
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Multiple-Period Trend Graph: Individual Quality Costs Categories
Controlling Quality Costs
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Multiple-Period Trend Graphic:
Individual Quality Cost Categories
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Multiple-Period Trend Graph: Relative Quality Costs
Controlling Quality Costs
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Long-Range Quality Performance Report
Controlling Quality Costs
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Long-Range Quality Performance Report
Controlling Quality Costs
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Long-Range Quality Performance Report
Controlling Quality Costs
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Long-Range Quality Performance Report
Controlling Quality Costs
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The Guru of Quality
Management (Guru Mutu)
PIONEERS
William Edwards Deming
Joseph M. Juran
FOLLOWERS
Philip B. Crosby
Masaaki Imai
Armand V. Feigenbaum
Kaoru Ishikawa
Taiichi Ohno
Shigeo Shingo
Genichi Taguchi
CONTEMPORIES
Tom Peters and Robert Waterman
Richard Pascale and Anthony Athos
William Quichi
William Conway
Richard Schonberger
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Deming on Safety
Currently, management works under the assumption that people and not the systems they
work in are responsible for safety. We therefore,
reward and punish people but the system they
work in remains unchanged (W.E. Deming, July 11, 1992)
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W. Edwards Deming
Statistics professor, specializing in acceptance sampling
Went to Japan after WW II
Helped Japanese focus on and improve quality
System (not employees) is cause of poor quality
Fourteen Points
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Quality - Deming
Quality is a predictable degree of uniformity at low
cost, suited to the market
Quality improves as variability decreases
Statistical quality control is used to predict variation
Need participation of workers
Inspection is late and costly
Demings 14 points
10
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William Edwards Deming The 14 Points
1. Constant Improvement of service and product.
2. Adopt new philosophy.
3. Cease dependence on Inspection on Quality.
4. Minimizing total cost.
5. Improve system of production and service.
6. Institute training of the job.
7. Institute leadership
8. Drive out fear, work effectively
9. Breakdown barriers between departments
10. Ask for new level of productivity to workers
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William Edwards Deming The 14 Points
11. Substitute leadership Eliminate work standard
Eliminate MBO
12. Remove barriers Rob work hours
Rob people in management
13. Institute program of Education and self improvement
14. To accomplish transformation is everybodys job.
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Deming Chains Reaction
Improve quality costs decrease productivity improves better quality and lower price captures the
market business survives and grows more jobs created.
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PLAN
CHECK
DO ACT
The Deming Cycle or PDCA Cycle
Plan a change to the process. Predict the effect
this change will have and plan how the effects
will be measured
Implement the change
on a small scale and
measure the effects
Adopt the change as a
permanent modification to
the process, or abandon it.
Study the results to learn what
effect the change had, if any.
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Joseph Juran
Went to Japan in 1951
Quality begins by knowing what
customers want
80% of defects are controllable
Quality Planning
Quality control
Quality improvement
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Joseph Juran
Quality trilogy: planning, control and
improvement
Quality improvement is part of every job
Quality problems are mostly managerial in
nature
Quality is fitness for use
Cost of quality accounting system
Pursuit of quality pays for itself only to a point
11
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Joseph M. Juran and the Cost Of Quality
100% defective Point of Enough quality
Total
Costs Unavoidable
costs
Avoidable
costs
Cost
s
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Joseph Juran 10 essential stages
1. Need and opportunity to improve quality
2. Set goals for continuous improvement
3. Build an organization
4. Give everyone training
5. Carryout projects to solve problems
6. Report progress
7. Show recognition
8. Communicate results
9. Keep a record of success
10. Incorporate annual improvement into companys system
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Philip B. Crosby
Martin Marietta, ITT, starting in
1960s
Quality is Free
Management must be firmly
behind any quality plans
Do it right the first time
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Phillip B. Crosby
Quality is free . . . :
Quality is free. Its not a gift, but it is free.
What costs money are the unquality things --
all the actions that involve not doing jobs
right the first time.
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Philip B. Crosby
Zero defects
Quality is free
Quality is conformance to
requirements
No reason for errors or defects
Mostly used in US as
motivational tool
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Philip Crosby Quality is Free
1. Management commitment
2. Quality improvement teams
3. Use quality measurement
4. Evaluate quality of cost and demonstrate any saving
5. Use quality awareness to remind people.
6. Aim to prevent problems by taking corrective action
7. Establish zero defect initiative
12
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Philip Crosby Quality is Free
8. Educate and train employee
9. Arrange discussion and presentation for zero defect.
10. Set goal to provide target for improvement
11. Remove the causes of error
12. Recognize the efforts
13. Formulate future policy
14. Do it all over again.
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CROSBYs MATURITY GRID
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Masaaki Imai KAIZEN
Unending improvement in Japanese mentality.
People oriented approach.
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Feigenbaun
1. Customer defined quality
2. Top management leadership
3. Quality as a strategic issue
4. All employees responsible for quality
5. Continuous improvement
6. Shared problem solving
7. Statistical quality control
8. Training & education for all employees
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Armand V Feigenbaum
One best of managing organization
Customer oriented
Cost effectiveness
Involves all people
Four steps approaches
Set three objectives
Major types of cost
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Armand V Feigenbaum
One best of managing organization
Four steps approaches Set quality standards
Appraise the performance
Act for correction
Plan for improvement
Set three objectives
Major types of cost
13
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Armand V Feigenbaum
One best of managing organization
Four steps approaches
Set three objectives
Strengthening the quality improvement process
Making improvement a habit
Recognizing that quality and cost saving are complementary objectives
Major types of cost
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Kaoru Ishikawa 7 tools
Fishbone diagrams
Pareto analysis
Stratification
Tally charts
Histograms
Scatter diagrams
Control charts
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Taiichi Ohno
JIT = Kanban
Excess production
Waiting
Conveyance
Motion
The process
Inventory
Defects
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Shigeo Shingo
Poke-yoke = Zero defect
Error discovery
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Genichi Taguchi
Pioneered a new perspective on quality based on the economic
value of being on target and reducing variation and dispelling the
traditional view of conformance to specifications:
No Loss Loss Loss
Tolerance
0.500 0.520 0.480
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Genichi Taguchi
Robust Design: Improve the quality by minimizing
the effect of the causes of variation without
eliminating the causes.
The quadratic loss function
Total loss to society
Continuous quality improvement and cost reduction
are necessary for an organizations continuing health
in a competitive environment
14
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Tom Peters and Robert Waterman
The 7 essentials for an excellence organization
Strategy
Structure
Systems
Staff
Style
Shared values
skills
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Richard Pascale and Anthony Athos
Hard Ss (America and Japanese)
Soft Ss (Japanese)
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William Ouchi Z theory
Short term employment
Rapid evaluation and promotion
Specialized carrier paths
Explicit and formal control mechanisms
Individual decision making
Individual responsibility
Segment concern for employee
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William Conway
Three areas of waste Time Capital Material
Efforts to reduce Value the human element Use SPC Everybody solve their problems
Use vision statement and brain storming Encourage managers to try industrial
engineering
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Richard Schonberger 12 multiple dimensions of quality
1. Conformance to specification every time 2. Superior performance 3. Quick response 4. Quick-change expertise 5. Innovative features 6. Reliability 7. Durability 8. Serviceability 9. Aesthetics 10. Perception of quality 11. Humanity 12. value
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Pareto Analysis
Flow Chart
Check Sheet
Histogram
Scatter Diagram
SPC Chart
Cause-and-Effect Diagram
Seven Quality Control Tools
15
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NUMBER OF CAUSE DEFECTS PERCENTAGE
Poor design 80 64 %
Wrong part dimensions 16 13
Defective parts 12 10
Incorrect machine calibration 7 6
Operator errors 4 3
Defective material 3 2
Surface abrasions 3 2
125 100 %
Pareto Analysis
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Pe
rce
nt fr
om
ea
ch
ca
use
Causes of poor quality
0
10
20
30
40
50
60
70 (64)
(13) (10)
(6) (3) (2) (2)
Pareto Chart
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Flow Chart
Operation Decision Start/ Finish
Start/ Finish
Operation
Operation Operation
Operation
Decision
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Check Sheet
COMPONENTS REPLACED BY LAB
TIME PERIOD: 22 Feb to 27 Feb 2002
REPAIR TECHNICIAN: Bob
TV SET MODEL 1013
Integrated Circuits ||||
Capacitors |||| |||| |||| |||| |||| ||
Resistors ||
Transformers ||||
Commands
CRT |
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Histogram
0
5
1
0
15
20
1 2 6 13 10 16 19 17 12 16 2017 13 5 6 2 1
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Scatter Diagram
Y
X
16
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Control Chart
18
12
6
3
9
15
21
24
2 4 6 8 10 12 14 16
Sample number
Nu
mb
er
of
defe
cts
UCL = 23.35
LCL = 1.99
c = 12.67
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Cause-and-Effect Diagram
Quality Problem
Out of adjustment
Tooling problems
Old / worn
Machines
Faulty testing equipment
Incorrect specifications
Improper methods
Measurement
Poor supervision
Lack of concentration
Inadequate training
Human
Deficiencies in product design
Ineffective quality management
Poor process design
Process
Inaccurate temperature
control
Dust and Dirt
Environment
Defective from vendor
Not to specifications
Material- handling problems
Materials
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The Malcolm Baldrige Award
The Deming Prize
RIT/USA Today Quality Cup
European Quality Award
Presidents Quality Award
Excellence in Productivity Improvement
NASA
Quality Awards and Certifications
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Productivity
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Productivity:
Measurement and Control
Productivity is concerned with producing output
efficiently, and is it specifically addresses the relationship of output and
the inputs used to produce the outputs.
17
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Pengendalian Produktivitas
Produktivitas berkaitan dengan memproduksi output secara efisien dan lebih ditujukan pada hubungan output dan input yang digunakan untuk memproduksi produk.
Efisiensi produktivitas total (Total Productive Efficiency) adalah titik yg memenuhi 2 kondisi: Technical Efficiency
Menggunakan input yang lebih sedikit untuk menghasilkan output yang sama
Menghasilkan output yang lebih banyak dengan menggunakan input yang sama
Menghasilkan output yang lebih banyak dengan menggunakan input yang relatif lebih sedikit
Input Trade-Off Efficiency
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Total productive efficiency is the point at which two
conditions are satisfied:
(1) For any mix of inputs that will produce a
given output, no more of any one input is
used than necessary to produce the output.
(2) Given the mixes that satisfy the first
condition, the least costly mix is chosen.
Productive Efficiency
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Technical Efficiency is the condition where no more of any one input is used than necessary to produce a given output.
Technical efficiency improvement is when less inputs are used to produce the same output or more output are produced using the same input.
Productive Efficiency
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Productive Efficiency
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Productive Efficiency
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Productive Efficiency
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Productive Efficiency
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Of the two combinations that produce the same output,
the least costly combination would be chosen.
Productive Efficiency
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Pengukuran Produktivitas
Pengukuran produktivitas berhubungan dengan pengukuran perubahan produktivitas sehingga usaha-usaha untuk meningkatkan produktivitas dapat dievaluasi. Produktivitas dapat diukur dengan dua cara yaitu : Pengukuran Produktivitas Parsial
Rasio Produktivitas = Output / Input
Pengukuran Produktivitas Total
Profile Productivity
Profit Linked Productivity
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Pengukuran Produktivitas Berkait Laba (Profit Linked Productivity)
Merupakan pengukuran produktivitas dengan cara menilai pengaruh perubahan produktivitas terhadap laba. Langkah-langkah perhitungan yang dapat dilakukan adalah :
Menghitung masukan yg akan digunakan untuk periode ini tanpa memperhitungkan perubahan produktivitas: PQ = Current output / base-period productivity ratio
Menghitung PQ cost total (PQ xP)
Menghitung cost of input sesungguhnya (AQXP)
Menghitung dampak produktivitas terhadap laba: Profit-linked effect = Total PQ cost - Total Current cost.
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Illustrasi :
1997 1998
Jumlah unit yang diproduksi
JKL yang digunakan
Bahan Baku yang digunakan (kg)
Harga jual per unit
Upah per JKL
Harga Bahan Baku per kg
120.000
40.000
1.200.000
Rp 50,00
11,00
2,00
150.000
37.500
1.700.000
Rp 48,00
12,00
3,00
Rasio Produktivitas Operasional Parsial dapat diketahui :
1997 1998
Rasio Produktivitas Tenaga Kerja
Rasio Produktivitas Bahan
3,000
0,100
4,000
0,088
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Illustrasi :
Apabila diasumsikan bahwa pada tahun 1998 tidak ada perubahan tingkat produktivitas (Productivity Quantity) maka jumlah bahan dan tenaga kerja yang akan terjadi adalah :
19
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Price recovery Component Merupakan perbedaan perubahan total laba dengan
perubahan produktivitas yang terkait laba. Pendekatan ini dapat memperlihatkan kemampuan penghasilan perusahaan dalam menutup perubahan biaya yang terjadi apabila tidak terjadi perubahan produktivitas
1998 1997 Perubahan
Penghasilan
Biaya
Rp 7.200.000,00
5.550.000,00
Rp 6.000.000,00
2.840.000,00
Rp 1.200.000,00
2.710.000,00
Laba Rp 1.650.000,00 Rp 3.160.000,00 (Rp 1.510.000,00)
Price Recovery Component = Perubahan Laba - Perubahan Laba karena Perubahan Produktivitas = Rp 1.510.000,00 - Rp 450.000,00 = Rp 1.060.000,00 Ini berarti menunjukkan bahwa kenaikan penghasilan tidak mampu menutup kenaikan biaya yang terjadi akibat perubahan produktivitas
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Improving quality may improve
productivity. If rework is reduced by
producing fewer defective units, then
less labor and few materials are used to
produce the same output. Reducing the
number of defective units improves
quality; reducing the amount of inputs
used to improve productivity.
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Research Finding
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Research Finding
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Quality is a Journey, not a Destination
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The End