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Lean Accounting, Target Costing, and Balanced Scorecard Chapter 16
Oleh:
Daniela (09) , David (10) , Felicia (15) , Miranda (24)
LEAN MANUFACTURING LO - 1
Lean Manufacturing
Right Product
Right Quantity
Exact Time
Lowest Possible Cost
An approach designed to eliminate waste and maximize customer value.
3
Significant Improvement
Better Quality
Reduce Lead Time
Increased Productivity
Lower Manufacturing Time
Major Reduction in Inventory
Reduced Setup Time
Increase Production Rates
4
Principles of Lean Thinking
1
Precisely specify value by each particular product.
2
Identify the “value stream” for each.
3
Make value flow without interruption.
4
Let the customer pull value from the producer.
5
Pursue perfection
5
1. Value Of Product
•
Assesing value is externally oriented and not internally generated.
•
Only value-added features should be produced, non-valueadded activities should be eliminated
6
2. Value Stream
•
Fulfillment value stream : providing current products to current customers.
•
New product value stream : developing new products for new customers.
•
Allowes management to identify waste.
•
2 types non-value-added activities are the source of waste : – Activities avoidable in short run – Activities unavoidable in the short run due to current technology or production method.
7
SALES
ORDER ENTITY
SCHEDULING
PURCHASING
PACKAGING AND SHIPPING
CELLULAR MANUFACTURING
SUPPORT ACTIVITIES
PRODUCTION PLANNING
BILLING CUSTOMER
COLLECTING CASH AND RECEIVABLE
POST-SALES SERVICE
PRODUCTION ACTIVITIES : ORDER FULFILLMENT VALUE STREAM BRAKE MODEL
ORDER PRODUCTION ALUMUNIUM PURCHASING ENTITY PLANNING CELL
STEEL CELL
STRESS PACAKING & TESTING SHIPPING
INVOICING
A
X
X
X
X
X
X
B
X
X
X
X
X
X
C
X
X
X
X
X
X
X
X
D
X
X
X
X
X
X
X
X
3. Value Flow
• This approach requires significant move time and wait time as each batch moves from one department to another and waits for its turn if theres a batch-inprocess in front of it. • Reduce setup/changeover time • Cellular manufacturing
9
Current Departmental Layout
5 MIN WAIT TIME = 7 MIN
WAIT TIME = 8 MIN
MACHINING
PAINTING 4 MIN
3 MIN CASTING
FINISHING MOVE AND PREWAIT TIME = 10 MIN
3 MIN
Proposed Manufacturing Cell 3 min
5 min
CASTING
MACHINING
PAINTING
FINISHING
4 min
3 min
4. Pull Value • Each operation produces only what is necessary to satisfy the demand of succeding operation.
• JIT purchasing.
12
PURSUE PERFECTION Tujuannya adalah menghasilkan produk berkualita s tinggi dan berbiaya rendah dengan jumlah waktu paling minimum. Untuk mencapai tujuan ini, produsen lean harus mengidentifikasi dan meniadakan berbagai bentuk WASTE. FORMS AND SOURCES OF WASTE • Produk cacat • Produk berlebih barang yang tidak dibutuhkan • Persediaan barang yang menunggu diproses atau digunakan • Pemrosesan yang tidak dibutuhkan • Perpindahan karyawan yang tidak perlu • Transportasi barang yang tidak perlu • Waktu tunggu • Desain barang dan jasa yang tidak memenuhi kebutuhan pelanggan
13
EMPLOYEE EMPOWERMENT Keterlibatan karyawan sangat penting dalam mengidentifikasi dan mengelimiasi semua bentuk waste. Dalam lean manufacturing, manajer menerima saran-saran dari para pekerja dalam rangka meningkatkan produktifitas dan efisiensi penggunaan biaya
TOTAL QUALITY CONTROL TQC adalah pengendalian yang dilakukan untuk menilai kualitas produk yang dihasilkan agar perancangan produk dan proses perakitan bebas dari kesalahan.
14
INVENTORIES Jumlah inventory dapat dikontrol dengan menggunakan cellular manufacturing, low setup times, JIT purcahsing, dan demand full system
ACTIVITY-BASED MANAGEMENT Process value analysis adalah suatu metodologi untuk mengidentifikasi dan mengeliminasi aktivitas-aktivitas yang tidak memberikan nilai tambah.
15
LEAN ACCOUNTING LO - 2
FOCUSED VALUE STREAM AND TRACEABILITY OF OVERHEAD COSTS
Menggunakan metode penentuan biaya terhadap individual products secara direct tracing
LEAN ACCOUNTING 1
2
PRODUCT COSTING
3
Contoh : cost of the value stream are $800,000 for the month of January and the output for January is 5,000 units. So, the unit cost is $160 per unit ($800,0000/5,000)
4
VALUE STREAM COSTING WITH MULTIPLE PRODUCTS
VALUE-STREAM LIMITATIONS AND PROBLEMS Bisa saja satu pekerja bekerja pada lebih dari satu value stream. Sehingga biaya tenaga kerja tersebut harus dialokasikan ke masing-masing value stream berdasarkan proporsi waktu yang dihabiskan pada tiap value stream
VALUE STREAM REPORTING CONTOH
Value Stream Product Cost = 5
Total value stream cost of period units shipped of period CONTOH
17
VALUE STREAM
BACK
18
CONTOH VALUE STREAM COSTING WITH MULTIPLE PRODUCTS During the week of April 6, Allen Autoparts produced and shipped 1,000 units of Model C and 4,000 units of Model D, for a total 5,000 units. Using the cost information from Exhibit 16-5 the average unit cost for the ABS value stream is $120 ($600,000/5,000).
‘
BACK
CONTOH VALUE STREAM REPORTING Consider a plant of Allen Autoparts that produces only four products. Within this plant are two value streams : Aluminum wheels (Models A and B) and Steel Wheels (Model C and B). Exhibit 16-6 shows a profit and loss statement for the plant for the week of April 6.
DECISION MAKING BUY Revenue Material Costs Conversion Costs Value Stream Profit
MAKE $1,500,000 (410,000) (190,000) $ (900,000)
Revenue Material Costs Conversion Costs Value Stream Profit
$1,500,000 (380,000) (200,000) $ (920,000)
21
PERFORMANCE MEASUREMENT Sistem pengendalian lean menggunakan Box Scorecard yang membandingkan operational, capacity, dan faktor keuangan antara periode minggu sebelumnya dan melakukan perkiraan untuk periode minggu berikutnya
Life-Cycle Cost Management and the Role of Target Costing LO - 3
1
Product life cycle
2
Life-cycle costs
3
Whole-life cost
4
Value chain
5
Life-cycle cost management
25
Cost Reduction
90% biaya ada di tahap pengembangan, maka harus menekan manajer untuk melakukan cost reductions
Role of Target Costing
1
2
3
Whole-Life Product Cost
(1)Nonrecurring costs, (2)Manufacturing costs, (3)Logistic costs, (4)Customer’s postpurchase costs.
(1) Reverse Engineering, (2) Value Analysis, (3) Process Improvement 4
Life-Cycle Costing
5
Short Life Cycles Life-cycle planning yang baik sangat dibutuhkan, dan harga harus dipasang dengan secara tepat untuk menutupi segala biaya life-cycle costs dan mendapatkan return yang baik.
27
Balanced Scorecard: Basic Concepts LO - 4
Balanced scorecard menerjemahkan misi dan strategi organisasi ke dalam tujuan operasional dan ukuran kinerja untuk empat perspektif yang berbeda
Customer Perspective
1
2
Financial Perspective menggambarkan konsekuensi ekonomi dari tindakan yang diambil dalam tiga perspektif lainnya
3
mendefinisikan pelanggan dan segmen pasar di mana unit bisnis akan bersaing 4
Learning and Growth Perspective Mendefinisikan kapabilitas yang organisasi butuhkan untuk membuat pertumbuhan dan perbaikan dalam jangka panjang
BALANCED SCORECARD
Internal Business Process Perspective Menggambarkan proses internal yang dibutuhkan untuk menyediakan nilai untuk pelanggan dan pemilik
5
32
Strategy Translation menetapkan tujuan, ukuran, target, dan inisiatif untuk masing-masing perspektif
The Role of Performance Measures berasal dari visi, strategi, dan tujuan perusahaan
THE ROLE OF PERFORMANCE MEASURES
LAG VS LEAD
FINANCIAL VS NONFINANCIAL
OBJECTIVES VS SUBJECTIVES
EXTERNAL VS INTERNAL
MUST BE BALANCED LAG > HASIL PERHITUNGAN, PERHITUNGAN YANG DIHASILKAN DARI USAHA MASA LALU
LEAD > FAKTORFAKTOR YANG MEMACU UNTUK KINERJA MASA DEPAN
OBJECTIVES > DAPAT DENGAN MUDAH DIBACA(ANGKA) DAN DIVERIFIKASI
SUBJECTIVES > LEBIH SEDIKIT BENTUK ANGKANYA, BERSIFAT JUDGEMENTAL
MUST BE BALANCED
FINANCIAL > DITAMPILKAN DALAM BENTUK MATA UANG
EXTERNAL > BERHUBUNGAN DENGAN CUSTOMERS & SHAREHOLDERS
NONFINANCIAL > DITAMPILKAN DALAM BENTUK BUKAN MATA UANG
INTERNAL > BERHUBUNGAN DENGAN PROSES DAN KAPABILITAS YANG MENAMBAH NILAI UNTUK CUSTOMER & SHAREHOLDERS
Linking Performance Measure to Strategy
Outcome measure
Outcome measure is important because they reveal whether the strategy is being implemented successfully with the desired economic consequences.
39
Testable Strategy A set of linked objectives aimed at an overall goal. Dicapai dengan melihat hubungan sebab-akibat dari tujuan yang sudah ditetapkan.
40
41
Feedback Double-loop Feedback •
Effectiveness of strategy implementation
•
Validity of the assumption underlying strategy
Single-loop feedback •
Effectiveness of strategy implementation
The Four Perspective and Performance Measure
Financial Perspective
Customer Perspective
Customer Value. Difference between realization and sacrifice. •
Realization: yang diterima customer
•
Sacrifice: yang customer korbankan
Customer Perspective
Process Perspective
48
Increase Process Quality Untuk mengukur kualitas manufacturing cells dan value stream
FTT = (Total unit processed – Rejects and reworks)/Total Unit Processed) Cell FTT = FTT1 x FTT2 x FTT3
Kita melihat berapa presentase produk yang berkualitas
49
Process Perspective
50
Cycle Time •
Waktu memproduksi unit dari material diterima sampai finished good
•
Dock-to-dock time
Velocity Jumlah output yang dapat diproduksi dalam suatu waktu tertentu
Cycle Time and Velocity Mengurangi cycle time, nambah velocity
Value added cost/minute =
𝑪𝒆𝒍𝒍 𝑪𝒐𝒗𝒆𝒓𝒔𝒊𝒐𝒏 𝒄𝒐𝒔𝒕 𝑴𝒊𝒏𝒖𝒕𝒆𝒔 𝒂𝒗𝒂𝒊𝒍𝒂𝒃𝒍𝒆
51
Conversion cost computation • Theoretical Velocity: 12unit/hr • Productive minutes available (per year): 400.000 • Annual conversion cost: $1.600.000 • Actual Velocity: 10 unit/year
52
MCE & Takt-time and Day-by-day hour report
Takt-time and Day-by-Day Hour report 𝑃𝑟𝑜𝑐𝑒𝑠𝑠𝑖𝑛𝑔 𝑡𝑖𝑚𝑒 (𝑃𝑟𝑜𝑐𝑒𝑠𝑠𝑖𝑛𝑔 𝑡𝑖𝑚𝑒 + 𝑚𝑜𝑣𝑒 𝑡𝑖𝑚𝑒 + 𝐼𝑛𝑠𝑝𝑒𝑐𝑡𝑖𝑜𝑛 𝑇𝑖𝑚𝑒 + 𝑊𝑎𝑖𝑡𝑖𝑛𝑔 𝑡𝑖𝑚𝑒)
Manufacturing Cycle Efficiency Processing time: waktu yang dibutuhkan untuk mengubah raw material sampai jadi finished good
Takt-Time: Waktu produksi sesuai dengan permintaan customer Day-by-day Hour Report: provides the takt-hourly quantity in one column, and the actual hourly quantity produced in a second column, and cumulative actual amount produced for the day (shift)
53
Process Perspective
54
Learning and Growth Perspective
Thank You Any Questions?
Conversion cost computation • Theoretical Velocity: 12unit/hr • Productive minutes available (per year): 400.000 • Annual conversion cost: $2.000.000 • Actual Velocity: 10 unit/year
58
Cost untuk suatu value stream di bulan januari adalah sebesar $500,000. suatu value stream tersebut menghasilkan 2 model output yaitu model A dan B. Model A diproduksi sebanyak 25,000 units dan Model B diproduksi sebanyak 15,000 units. Tentukan unit cost nya?? JAWABAN : Unit cost = $500,000/(25,000+15,000) = $12.5
Oleh:
Daniela (09) , David (10) , Felicia (15) , Miranda (24)
LEAN MANUFACTURING LO - 1
Lean Manufacturing
Right Product
Right Quantity
Exact Time
Lowest Possible Cost
An approach designed to eliminate waste and maximize customer value.
3
Significant Improvement
Better Quality
Reduce Lead Time
Increased Productivity
Lower Manufacturing Time
Major Reduction in Inventory
Reduced Setup Time
Increase Production Rates
4
Principles of Lean Thinking
1
Precisely specify value by each particular product.
2
Identify the “value stream” for each.
3
Make value flow without interruption.
4
Let the customer pull value from the producer.
5
Pursue perfection
5
1. Value Of Product
•
Assesing value is externally oriented and not internally generated.
•
Only value-added features should be produced, non-valueadded activities should be eliminated
6
2. Value Stream
•
Fulfillment value stream : providing current products to current customers.
•
New product value stream : developing new products for new customers.
•
Allowes management to identify waste.
•
2 types non-value-added activities are the source of waste : – Activities avoidable in short run – Activities unavoidable in the short run due to current technology or production method.
7
SALES
ORDER ENTITY
SCHEDULING
PURCHASING
PACKAGING AND SHIPPING
CELLULAR MANUFACTURING
SUPPORT ACTIVITIES
PRODUCTION PLANNING
BILLING CUSTOMER
COLLECTING CASH AND RECEIVABLE
POST-SALES SERVICE
PRODUCTION ACTIVITIES : ORDER FULFILLMENT VALUE STREAM BRAKE MODEL
ORDER PRODUCTION ALUMUNIUM PURCHASING ENTITY PLANNING CELL
STEEL CELL
STRESS PACAKING & TESTING SHIPPING
INVOICING
A
X
X
X
X
X
X
B
X
X
X
X
X
X
C
X
X
X
X
X
X
X
X
D
X
X
X
X
X
X
X
X
3. Value Flow
• This approach requires significant move time and wait time as each batch moves from one department to another and waits for its turn if theres a batch-inprocess in front of it. • Reduce setup/changeover time • Cellular manufacturing
9
Current Departmental Layout
5 MIN WAIT TIME = 7 MIN
WAIT TIME = 8 MIN
MACHINING
PAINTING 4 MIN
3 MIN CASTING
FINISHING MOVE AND PREWAIT TIME = 10 MIN
3 MIN
Proposed Manufacturing Cell 3 min
5 min
CASTING
MACHINING
PAINTING
FINISHING
4 min
3 min
4. Pull Value • Each operation produces only what is necessary to satisfy the demand of succeding operation.
• JIT purchasing.
12
PURSUE PERFECTION Tujuannya adalah menghasilkan produk berkualita s tinggi dan berbiaya rendah dengan jumlah waktu paling minimum. Untuk mencapai tujuan ini, produsen lean harus mengidentifikasi dan meniadakan berbagai bentuk WASTE. FORMS AND SOURCES OF WASTE • Produk cacat • Produk berlebih barang yang tidak dibutuhkan • Persediaan barang yang menunggu diproses atau digunakan • Pemrosesan yang tidak dibutuhkan • Perpindahan karyawan yang tidak perlu • Transportasi barang yang tidak perlu • Waktu tunggu • Desain barang dan jasa yang tidak memenuhi kebutuhan pelanggan
13
EMPLOYEE EMPOWERMENT Keterlibatan karyawan sangat penting dalam mengidentifikasi dan mengelimiasi semua bentuk waste. Dalam lean manufacturing, manajer menerima saran-saran dari para pekerja dalam rangka meningkatkan produktifitas dan efisiensi penggunaan biaya
TOTAL QUALITY CONTROL TQC adalah pengendalian yang dilakukan untuk menilai kualitas produk yang dihasilkan agar perancangan produk dan proses perakitan bebas dari kesalahan.
14
INVENTORIES Jumlah inventory dapat dikontrol dengan menggunakan cellular manufacturing, low setup times, JIT purcahsing, dan demand full system
ACTIVITY-BASED MANAGEMENT Process value analysis adalah suatu metodologi untuk mengidentifikasi dan mengeliminasi aktivitas-aktivitas yang tidak memberikan nilai tambah.
15
LEAN ACCOUNTING LO - 2
FOCUSED VALUE STREAM AND TRACEABILITY OF OVERHEAD COSTS
Menggunakan metode penentuan biaya terhadap individual products secara direct tracing
LEAN ACCOUNTING 1
2
PRODUCT COSTING
3
Contoh : cost of the value stream are $800,000 for the month of January and the output for January is 5,000 units. So, the unit cost is $160 per unit ($800,0000/5,000)
4
VALUE STREAM COSTING WITH MULTIPLE PRODUCTS
VALUE-STREAM LIMITATIONS AND PROBLEMS Bisa saja satu pekerja bekerja pada lebih dari satu value stream. Sehingga biaya tenaga kerja tersebut harus dialokasikan ke masing-masing value stream berdasarkan proporsi waktu yang dihabiskan pada tiap value stream
VALUE STREAM REPORTING CONTOH
Value Stream Product Cost = 5
Total value stream cost of period units shipped of period CONTOH
17
VALUE STREAM
BACK
18
CONTOH VALUE STREAM COSTING WITH MULTIPLE PRODUCTS During the week of April 6, Allen Autoparts produced and shipped 1,000 units of Model C and 4,000 units of Model D, for a total 5,000 units. Using the cost information from Exhibit 16-5 the average unit cost for the ABS value stream is $120 ($600,000/5,000).
‘
BACK
CONTOH VALUE STREAM REPORTING Consider a plant of Allen Autoparts that produces only four products. Within this plant are two value streams : Aluminum wheels (Models A and B) and Steel Wheels (Model C and B). Exhibit 16-6 shows a profit and loss statement for the plant for the week of April 6.
DECISION MAKING BUY Revenue Material Costs Conversion Costs Value Stream Profit
MAKE $1,500,000 (410,000) (190,000) $ (900,000)
Revenue Material Costs Conversion Costs Value Stream Profit
$1,500,000 (380,000) (200,000) $ (920,000)
21
PERFORMANCE MEASUREMENT Sistem pengendalian lean menggunakan Box Scorecard yang membandingkan operational, capacity, dan faktor keuangan antara periode minggu sebelumnya dan melakukan perkiraan untuk periode minggu berikutnya
Life-Cycle Cost Management and the Role of Target Costing LO - 3
1
Product life cycle
2
Life-cycle costs
3
Whole-life cost
4
Value chain
5
Life-cycle cost management
25
Cost Reduction
90% biaya ada di tahap pengembangan, maka harus menekan manajer untuk melakukan cost reductions
Role of Target Costing
1
2
3
Whole-Life Product Cost
(1)Nonrecurring costs, (2)Manufacturing costs, (3)Logistic costs, (4)Customer’s postpurchase costs.
(1) Reverse Engineering, (2) Value Analysis, (3) Process Improvement 4
Life-Cycle Costing
5
Short Life Cycles Life-cycle planning yang baik sangat dibutuhkan, dan harga harus dipasang dengan secara tepat untuk menutupi segala biaya life-cycle costs dan mendapatkan return yang baik.
27
Balanced Scorecard: Basic Concepts LO - 4
Balanced scorecard menerjemahkan misi dan strategi organisasi ke dalam tujuan operasional dan ukuran kinerja untuk empat perspektif yang berbeda
Customer Perspective
1
2
Financial Perspective menggambarkan konsekuensi ekonomi dari tindakan yang diambil dalam tiga perspektif lainnya
3
mendefinisikan pelanggan dan segmen pasar di mana unit bisnis akan bersaing 4
Learning and Growth Perspective Mendefinisikan kapabilitas yang organisasi butuhkan untuk membuat pertumbuhan dan perbaikan dalam jangka panjang
BALANCED SCORECARD
Internal Business Process Perspective Menggambarkan proses internal yang dibutuhkan untuk menyediakan nilai untuk pelanggan dan pemilik
5
32
Strategy Translation menetapkan tujuan, ukuran, target, dan inisiatif untuk masing-masing perspektif
The Role of Performance Measures berasal dari visi, strategi, dan tujuan perusahaan
THE ROLE OF PERFORMANCE MEASURES
LAG VS LEAD
FINANCIAL VS NONFINANCIAL
OBJECTIVES VS SUBJECTIVES
EXTERNAL VS INTERNAL
MUST BE BALANCED LAG > HASIL PERHITUNGAN, PERHITUNGAN YANG DIHASILKAN DARI USAHA MASA LALU
LEAD > FAKTORFAKTOR YANG MEMACU UNTUK KINERJA MASA DEPAN
OBJECTIVES > DAPAT DENGAN MUDAH DIBACA(ANGKA) DAN DIVERIFIKASI
SUBJECTIVES > LEBIH SEDIKIT BENTUK ANGKANYA, BERSIFAT JUDGEMENTAL
MUST BE BALANCED
FINANCIAL > DITAMPILKAN DALAM BENTUK MATA UANG
EXTERNAL > BERHUBUNGAN DENGAN CUSTOMERS & SHAREHOLDERS
NONFINANCIAL > DITAMPILKAN DALAM BENTUK BUKAN MATA UANG
INTERNAL > BERHUBUNGAN DENGAN PROSES DAN KAPABILITAS YANG MENAMBAH NILAI UNTUK CUSTOMER & SHAREHOLDERS
Linking Performance Measure to Strategy
Outcome measure
Outcome measure is important because they reveal whether the strategy is being implemented successfully with the desired economic consequences.
39
Testable Strategy A set of linked objectives aimed at an overall goal. Dicapai dengan melihat hubungan sebab-akibat dari tujuan yang sudah ditetapkan.
40
41
Feedback Double-loop Feedback •
Effectiveness of strategy implementation
•
Validity of the assumption underlying strategy
Single-loop feedback •
Effectiveness of strategy implementation
The Four Perspective and Performance Measure
Financial Perspective
Customer Perspective
Customer Value. Difference between realization and sacrifice. •
Realization: yang diterima customer
•
Sacrifice: yang customer korbankan
Customer Perspective
Process Perspective
48
Increase Process Quality Untuk mengukur kualitas manufacturing cells dan value stream
FTT = (Total unit processed – Rejects and reworks)/Total Unit Processed) Cell FTT = FTT1 x FTT2 x FTT3
Kita melihat berapa presentase produk yang berkualitas
49
Process Perspective
50
Cycle Time •
Waktu memproduksi unit dari material diterima sampai finished good
•
Dock-to-dock time
Velocity Jumlah output yang dapat diproduksi dalam suatu waktu tertentu
Cycle Time and Velocity Mengurangi cycle time, nambah velocity
Value added cost/minute =
𝑪𝒆𝒍𝒍 𝑪𝒐𝒗𝒆𝒓𝒔𝒊𝒐𝒏 𝒄𝒐𝒔𝒕 𝑴𝒊𝒏𝒖𝒕𝒆𝒔 𝒂𝒗𝒂𝒊𝒍𝒂𝒃𝒍𝒆
51
Conversion cost computation • Theoretical Velocity: 12unit/hr • Productive minutes available (per year): 400.000 • Annual conversion cost: $1.600.000 • Actual Velocity: 10 unit/year
52
MCE & Takt-time and Day-by-day hour report
Takt-time and Day-by-Day Hour report 𝑃𝑟𝑜𝑐𝑒𝑠𝑠𝑖𝑛𝑔 𝑡𝑖𝑚𝑒 (𝑃𝑟𝑜𝑐𝑒𝑠𝑠𝑖𝑛𝑔 𝑡𝑖𝑚𝑒 + 𝑚𝑜𝑣𝑒 𝑡𝑖𝑚𝑒 + 𝐼𝑛𝑠𝑝𝑒𝑐𝑡𝑖𝑜𝑛 𝑇𝑖𝑚𝑒 + 𝑊𝑎𝑖𝑡𝑖𝑛𝑔 𝑡𝑖𝑚𝑒)
Manufacturing Cycle Efficiency Processing time: waktu yang dibutuhkan untuk mengubah raw material sampai jadi finished good
Takt-Time: Waktu produksi sesuai dengan permintaan customer Day-by-day Hour Report: provides the takt-hourly quantity in one column, and the actual hourly quantity produced in a second column, and cumulative actual amount produced for the day (shift)
53
Process Perspective
54
Learning and Growth Perspective
Thank You Any Questions?
Conversion cost computation • Theoretical Velocity: 12unit/hr • Productive minutes available (per year): 400.000 • Annual conversion cost: $2.000.000 • Actual Velocity: 10 unit/year
58
Cost untuk suatu value stream di bulan januari adalah sebesar $500,000. suatu value stream tersebut menghasilkan 2 model output yaitu model A dan B. Model A diproduksi sebanyak 25,000 units dan Model B diproduksi sebanyak 15,000 units. Tentukan unit cost nya?? JAWABAN : Unit cost = $500,000/(25,000+15,000) = $12.5
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