Manajemen Keuangan Lanjutan Ppt Pdf Download

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• Sistem Pengendalian Persediaan dan Produksi JIT: >> Membeli BB dan memproduksi unit output sesuai dengan permintaan aktual dari pelanggan >> Persediaan dikurangi sampai pada tingkat minimum (bahkan sampai titik nol) • Dampak JIT (perush. Hp plotter drivers. Manufaktur): >> Efisiensi dan mengurangi biaya (penyimpanan dan pemesanan) serta meningkatkan efisiensi dan efektifitas operasi. Bahan bahan baku yang diterima segera masuk ke proses produksi, bahan produksi lainnya segera digabungkan dan dikerjakan, dan produk yang telah jadi segera dikirimkan kepada pelanggan. Meliputi desain ulang secara menyeluruh proses bisnis dalam rangka menghilangkan aktivitas yang tidak bernilai tambah dan mengurangi kemungkinan terjadinya kesalahan.

Rekayasa ulang mengandalkan pada spesialis dari luar perusahaan. >> Merupakan pendekatan yang lebih radikal dibandingkan TQM >> Sebagai ganti perbaikan sistem yang dirancang serial dan bertahap. >> Dalam PR suatu proses bisnis diplot dalam sebuah diagram secara detail, dikritik dan kemudian dirancang ulang untuk menghilangkan langkah-langkah yang tidak diperlukan, mengurangi kemungkinan terjadinya kesalahan dan mengurangi biaya. Proses bisnis adalah serangkaian tahapan yang harus dilakukan untuk menjalankan tugas-tugas dalam dalam suatu bisnis. An Example: Assume that design engineers have been told that the number of parts is a significant cost driver and that reducing the number of parts will reduce the demand for various activities downstream in the value chain. They plan to reduce the price by per-unit savings.

Currently 10,000 units are produced. The data of the new design and its effects on demand are given below: Current Expected Activity Cost Driver Capacity Demand Demand Material usage # of parts 200,000 200,000 80,000 Labor usage Labor hours 10,000 10,000 5,000 Purchasing # of orders 15,000 12,500 6,500 Warranty repair # of defects 1,000 800 500. An Example: Suppose that the Thompson Company produces precision parts for 11 major buyers. An activity-based costing system is used to assign manufacturing costs to products.

PPT Manajemen Keuangan - Leasing 1. PAPARAN MATERI MANAJEMEN KEUANGAN “LEASING” Kelompok 9: 1. Doni Ramdhani ( 9 ) 2. Herry Mukti H ( 7 ) 3. Katrin Maulany I ( 1 ) 4. Kiki Rizkiana ( 4 ) 5. Noli Supriyadi ( 8 ) 6. Razmita Rizwi A ( 9 ) 7. Vitrio Muliawan F ( 1 ) 2. Jan 6, 2018 - Manajemen Keuangan Lanjutan Ppt PDF Average ratng: 5,0/5 6165reviews. Operasional pihak manajemen dapat Download our manajemen.

The company prices each customer's order by adding order-filling costs to manufacturing costs and then adding a 20% markup (to cover any administrative costs plus profits). Order-filling costs total $606,000 and are currently assigned in proportion to sales volume (measured by number of parts sold). Of the 11 customers, one accounts for 50% of sales, with the remaining ten accounting for the remainder of sales.

Orders placed by the smaller companies are also about the same size. Data concerning Thompson’s customer activity are given on PPT 13-22.

Units purchased 500,000 500,000 Orders placed 2 200 Manufacturing costs $3,000,000 $3,000,000 *Orders-filling costs 6,000 600,000 Order cost per unit $.012 $1.20 *Order-filling capacity is allocated using number of orders. The allocation rate is $3,000 pre order ($606,000/202 orders). Assume that ordering costs are allocated using a new driver: Implications: By using a new driver, we are drastically reducing the ordering-cost per unit of the high volume customer (50% of our business).