03 m.kontemporer Mulyadi Customer Value Mindset

CUSTOMER VALUE MINDSET

Oleh:Mulyadi

Universitas Gadjah [email protected]

Jogjakarta, September 2007

BUTIR-BUTIR PENTING

1. Opening remark

2. Siapa customer itu?

3. Customer value strategy

4. Konsep customer value

5. Paradigma customer value

6. Customer value mindset

7. Perwujudan customer value mindset ke dalam sistem manajemen

8. Closing remark

APA YANG AKAN KITA BAHAS SEKARANG?

1. Opening remark







8. Closing remark

OPENING REMARK

We must remember that people will continue business with those who give good service, and certainly there is never a traffic jam on that extra mile. Performance

will continue to outsell promises. Enthusiasm will be as contagious as ever. Know-how will surpass guess-how.

And trust, not tricks, will keep our customer loyal.

Mary Kay Ash

Chairman Emeritus, Mary Kay Cosmetics, Inc.


1. Opening remark







8. Closing remark

SIAPA CUSTOMER?

External customers: Customer adalah pembeli, end user Customer adalah pemasok

Internal customer: Customer adalah pemilik proses

selanjutnya

SIAPA CUSTOMER?

RS Bank Sekolah Media massa (TV, Koran, Majalah, Internet

Provider) Publishing company Negara


1. Opening remark







8. Closing remark

CUSTOMER VALUE STRATEGY

Customer value strategy adalah strategi penempatan customer pada peringkat pertama dari keseluruhan stakeholders organisasi dan penyediaan the best value bagi customer tersebut

KARAKTERISTIK PASAR

EVA = Pendapatan - Biaya Operasi - Biaya Modal

Biaya Modal

PASAR MODALPASAR KOMERSIAL

Terdapat banyak perusahaan memperebutkan pilihan

investor

Terdapat banyak perusahaan memperebutkan pilihan

customer

Kapabilitas manajemen dalam mengelola secara profitable dana investor

Kapabilitas manajemen dalam menyediakan produk dan jasa yang melampaui

harapan customer

Karakteristik

Syarat keberhasilan jangka panjang perusahaan di pasar

EVA = Pendapatan - Biaya Operasi - Biaya Modal

Produk dan Jasa Unggul

Proses yang Produktif dan Cost Effective

WACCRONA

EVA = Revenues - Cost - Cost of Capital

Distinctive Products/ Services

Cost Effective and Productive

Processes

RONA WACC

Products/services gets cheaper faster

Cost cutting is the answer

Rapid and continuous innovation

CUSTOMER DITEMPATKAN PADA PERINGKAT PERTAMA STAKEHOLDERS

Stakeholder yang memacu suatu usaha

self propelling

CUSTOMERINVESTOR

PERSONEL

Investasi

Financial Returns

Produk dan Jasa

Pendapatan

Biaya

Stakeholder yang menyebabkan suatu institusi

ada dan memampukan institusi melakukan ekspansi

Stakeholder yang menjadikan institusi

sebagai wealth-creating institution

(1)

(2)

(4)(5)

Investasi hanya dilakukan oleh

investor jika suatu usaha memiliki customer yang

profitable

(3)


1. Opening remark







8. Closing remark

MENGAPA CUSTOMER VALUE?Customer Value Strategy

Continuous Improvement

Kelangsungan Hidup dan Pertumbuhan Perusahaan

Organizational System

KONSEP CUSTOMER VALUE

Customer Value = (Benefit - Sacrifice) * Relationship

VALUE

Value adalah hasil untuk customer, sebagai fungsi pengorbanan yang dilakukan dan semua manfaat yang diperoleh customer dalam pemerolehan dan pemanfaatan produk atau jasa.

Value = Manfaat — Pengorbanan Relationship merupakan pelipatganda

customer value

MANFAAT

Orang tidak membeli suatu produk/jasa karena produk/jasa itu sendiri, namun karena manfaat yang dapat diperoleh dari produk/jasa tersebut.

Tidak hanya dari atribut yang melekat pada produk/jasa, namun dari keseluruhan proses pemanfaatan produk dan jasa tersebut.

Produk dipandang sebagai a bundle of services

PENGORBANAN

Uang yang dikeluarkan oleh customer

Waktu Energi Kedamaian pikiran Waktu tidur

PATIENT CENTERED CARE DIMENSIONS

1. Respect for patients’ values, preferences, and expressed needs

2. Coordination and integration of care

3. Information, communication, and education

4. Physical comfort

5. Emotional support—relieving fear and anxiety

6. Involvement of family and friends


1. Opening remark







8. Closing remark

PENTINGNYA PARADIGMA

Watch your thoughts; they become words. Watch your words; they become actions. Watch your actions; they become habits. Watch your habits; they become character. Watch your character; it becomes destiny.

FRANK OUTLAW

PARADIGMA CUSTOMER VALUE

“Kami menjual apa yang dapat kami buat. We sell what we produce” (paradigma lama)

“Kami membuat apa yang dibutuhkan oleh customer.” What does the customer want to buy? (paradigma baru)

Paradigma customer value mengarahkan semua proses bisnis dan organisasi untuk menghasilkan value bagi customer.

Customer value mengubah arah perhatian manajer, dari fokus untuk memuasi kepentingan diri sendiri, berbalik menuju ke pemuasan kebutuhan customer.

APA YANG DIHARAPKAN OLEH PASIEN DARI PENYEDIA JASA LAYANAN KESEHATAN?

Beyond patient visit Individualism Control Information Science Safety Transparency Anticipation Value Cooperation

SIMPLE RULES OF THE 21st-CENTURY HEALTH CARE SYSTEM

CURRENT APPROACH NEW RULE

Care is based primarily on visits

Care is based on continuous healing relationship

Professional autonomy drives variability

Care is customized according to patient needs and values

Professional control care

The patient is the source of control

Information is a record Knowledge is shared and information flows freely

SIMPLE RULES OF THE 21st-CENTURY HEALTH CARE SYSTEM

CURRENT APPROACH NEW RULE

Decision making is based on training and experience

Decision making is on evidence-based

Do no harm is an individual responsibility

Safety is a system property

Secrecy is necessary Transparency is necessary

The system react to needs Needs are anticipated

Cost reduction is sought Waste is continually decreased

Preference is given to professional roles over the system

Cooperation among clinicians is a primary

ORGANISASI SEBAGAI WEALTH CREATING INSTITUTION

Mendesain produk dan jasa yang menghasilkan value bagi customer.

Memproduksi produk dan jasa tersebut serta mendistribusikannya ke customer dengan proses operasi yang cost effective.

Memasarkan dan menjual produk dan jasa tersebut secara efektif kepada customer.

THE ENTIRE USE PROCESS

Paradigma customer value mengubah pandangan produser terhadap kualitas produk. FIND ACQUIRE TRANSPORT STORE USE DISPOSE OF STOP

“…..certainly there is never a traffic jam on that extra mile…” (Mary Kay Ash)

FATSUDS

FIND

ACQUIRE

TRANSPORT

More Value-Added

Vendor- Managed Inventory

To Be A Provider of Solution to

Your Next Process

STORE

USE

DISPOSE OF

STOP

Easy To Do Business With

Easy To Do Business With

VALUE DARI SUDUT PANDANG CUSTOMER

Cost—cost to produce vs cost-in-use measure. Speed—cycle time versus repair and return-

to-service time. Service—ship-on-time index versus received-

on-time index. Quality—defect-free product versus kualitas

produk menurut persepsi customer. Innovation—jumlah paten yang dimiliki oleh

perusahaaan versus persentase pendapatan yang dihasilkan oleh produk yang diciptakan dalam lima tahun terakhir.

PRODUK ADALAH SATU IKAT JASA

Kebutuhan Customer

Desain dan Produksi

Atribut Produk

Proses Pemanfaatan

Customer Value

Kepuasan Customer

Kondisi Sebelum Pemanfaatan

Kondisi Setelah Pemanfaatan

Konsekuensi Pemanfaatan

PRODUK LEBIH DARI SEKADAR SATU IKAT JASA

Batas antara produk dan jasa telah hilang Produser produk dan jasa menyediakan

suatu tawaran (offer) kepada customer. Atribut yang melekat pada tawaran

adalah:

Kecepatan (speed)Keterkaitan (connectivity)Ketidaktampakan (intangible)

ATTRIBUTES OF AN OFFER

SPEED CONNECTIVITY INTANGIBLES

Anytime

Real Time

Online

Interactive

Anyplace

Learning

Anticipating

Filtering

Customizing

Upgrading

QUALITY RELATIONSHIP

Employee Empowerment

Cross-Functional Team/Organization

Partnered RelationshipNetwork Organization

Customer Relationship Management

Customer Value

HUBUNGAN VERTIKAL

HUBUNGAN HORIZONTAL

HUBUNGAN EKSTERNAL

HUBUNGAN DENGAN CUSTOMER

On-line Information System, Internet

HUBUNGAN GEOGRAFIK


1. Opening remark







8. Closing remark

KEYAKINAN DAN NILAI DASAR UNTUK MEWUJUDKAN PARADIGMA CUSTOMER VALUE

Paradigma Customer Value

KEYAKINAN DASAR: (1) bisnis merupakan suatu mata rantai yang menghubungkan pemasok

dengan customers, (2) customers merupakan tujuan pekerjaan, (3) sukses merupakan hasil penilaian

terhadap suara customers

NILAI DASAR: (1) integritas, (2) kerendahan hati, dan (3) kesediaan untuk melayani.

Pengetahuan Manajemen

Tampak Luar

Mindset yang Melandasi

Perilaku Bisnis

KEYAKINAN DASAR

Bisnis merupakan suatu mata rantai yang menghubungkan pemasok dengan customers

Customer merupakan tujuan pekerjaan

Sukses merupakan hasil penilaian terhadap suara customer.

MATARANTAI

Customer Perusahaan Pemasok

Pesaing

PesaingAlternatif

Alternatif

Alternatif

Alternatif

CONTOH KEYAKINAN DASAR PERUSAHAAN PELABUHAN

Contoh:Port of Singapore Authority (PSA) Customer Focus

We believe that customer service and satisfaction are fundamental to any successful long term partnership. We shall provide our customers with service of the right quality and at the right price.

CommunicationWe believe that open communication is essential to build trust and understanding with our customers, our people, our shareholders and the countries we serve. Only then can we meet our customers’ needs, our people’s aspirations and our shareholders’ expectations, and be a good corporate citizen.

The Tioxide Group Ltd.

Customers—customers are our first priority People—people are our greatest strength Quality—quality is vital to our business Innovation—continuous improvement by

innovation in our technology, marketing,and supporting services is essential to our success.

Environment—we wish to be welcomed and respected members of our communities.

CONTOH CORE BELIEF SUATU PERUSAHAAN KONSULTANSI

The most important asset in our business is our human asset.

Our survival depend on our ability to maintain the distinctiveness of our service perceived by customers.

Our distinctiveness comes from our ability to apply knowledge to our works that benefit our customer.

In a competitive and turbulent business environment, organization survival depend on its ability to make quantum-leap improvements.

Appropriate management system is a major determinant for organization to be a wealth-multiplying institution.

TUJUAN PEKERJAAN

Customer

Tujuan Pekerjaan

Boss Diri Sendiri

KEBERHASILAN PERUSAHAAN DARI KEMAMPUAN MENDENGARKAN SUARA CUSTOMER

Bagaimana mempertahankan customer? Pesaing berlomba melakukan improvement

terhadap value yang disediakan bagi customer.

Customer yang sulit justru memberikan peluang untuk meningkatkan kualitas layanan.

NILAI DASAR

Integritas Kerendahan hati Kesediaan untuk melayani

INTEGRITAS

Berbagai komitmen dibuat dalam

berhubungan dengan customer. Integritas adalah kemampuan

seseorang untuk mewujudkan apa yang telah dikatakan menjadi suatu realitas, dalam situasi apa pun.

To walk the talk.

KERENDAHAN HATI

Kerendahan hati menyebabkan sikap terbuka, menerima, dan menghargai orang lain.

Kerendahan hati merupakan dasar untuk membangun quality relationship dengan customers

Tinggi hati menyebabkan sikap tertutup, menjaga jarak, dan cenderung merendahkan orang lain.

KESEDIAAN UNTUK MELAYANI

Ringan hati untuk memberikan layanan bagi customer

Helpful, berinisiatif dalam memberikan layanan kepada customer

Keyakinan bahwa “the only reason we are in business is our customer.”


1. Opening remark







8. Closing remark

PERWUJUDAN CUSTOMER VALUE MINDSET

ETDBW, MVA,VMI Perubahan pandangan terhadap organisasi Jejaring informasi Sistem penghargaan personel Strategy formulation Strategic planning Budgeting Implementasi Pengendalian

ETDBW, MVA, AND VMI

Easy to do business with (ETDBW) —continue to give the customer what you always have but in more convenient way.

More value-added (MVA)—go beyond merely giving the customer your products and services; you need to help them solve the problems that motivate them to ask for your products or services in the first place.

Vendor-managed inventory (VMI)—let your supplier manage your inventory

MVASOLUTION

PRODUCT

The more help you provide your customers to fill the gap, the more value you add to them, which, of course, differentiates you from your competitors who are still scrambling around at the bottom of the ladder

MVA

Perusahaan bertindak sebagai main contractor yang bertanggung jawab untuk mengintegrasikan berbagai produk atau jasa yang dibutuhkan oleh customers dalam menyelesaikan masalah yang dihadapi mereka.

Perusahaan memperluas tanggung jawab melampaui produk dan jasa yang dibeli oleh customer, seperti bertanggung jawab dalam perawatan, transportasi, penyediaan data, pengendalian kas.

MVA Pacific Pride—tidak hanya menjual bahan bakar mobil, tapi

menjual pengendalian uang muka bahan bakar yang dibayarkan kepada sopir

Enron Energy Service—tidak hanya menjual bahan bakar, tetapi menjual sistem untuk mengendalikan biaya bahan bakar dengan fee yang didasarkan pada pengurangan biaya yang dicapai.

Rolls-Royce—mesin yang dipasang di pesawat disewakan berdasarkan jam mesin tersebut digunakan.

Allegiance (distributor peralatan medik)—memperluas tanggung jawabnya dengan vendor-managed inventory (VMI)

GE Medical—menjual ekuipmen medik dengan memasang alat untuk memonitor kinerja alat tersebut

Otis Elevator—menjual elevator dengan memasang alat untuk mengirim data tentang jenis kerusakan elevator ke kantor Otis

Bell Telephone Company—penanganan kerusakan telpon oleh ahli

PERGESERAN PARADIGMA TERHADAP ORGANISASI

Paradigma lama terhadap organisasi:organization as a collection of functional boxes.

Paradigma baru organisasi: organization as a pool of shared competencies and resources.

ORGANIZATION AS A COLLECTION OF FUNCTIONAL BOXES (TRADITIONAL ORGANIZATION)

Direktur Utama

Direktur Pemasaran

Direktur Operasi

Direktur Keuangan

Direktur Umum

BagianPromosi

Bagian Penjualan

Seksi Penerimaan

Order

Seksi Pengiriman

Jenjang menengah

Jenjang bawah

UPSIDE-DOWN ORGANIZATION: FORT RELEY, KANSAS, U.S.A.

Organization as a Pool of Shared Competencies and Resources

Direksi

Order Getting System

Order Filling System

After Sales Service System

SDM Akuntansi

Operation Planning &

ControlOperation Engineering Utilities

ORGANISASI FUNGSIONAL UTAMA

ORGANISASI FUNGSIONAL PENDUKUNG

Logistic

Cross-Functional Team



Auditor Intern

Keuangan

Marketing

Umum

ORGANISASI SISTEM

SYSTEM FOCUSED ON CUSTOMER

Pemasaran

Desain Akuntansi

Pengiriman

Produksi

Customer ACustomer B

Pemasaran

DesainAkuntansi

Pengiriman

Produksi

SYSTEM FOCUSED ON PRODUCTS

Mesin Potong

Produk Jadi A

Cell A

Mesin Bubut

Mesin

Las

Mesin Potong

Produk Jadi B

Cell B

Mesin Bubut

Mesin Las

DAMPAK CUSTOMER VALUE MINDSET TERHADAP JEJARING INFORMASI

Jejaring informasi digunakan sebagai enabler untuk membangun trust-based relationship.

Trust-based relationship merupakan komponen pelipatganda customer value

DAMPAK CUSTOMER VALUE MINDSET TERHADAP SISTEM PENGHARGAAN

Penghargaan didistribusikan berbasis kinerja dalam menghasilkan value bagi customer

Pergeseran dari position-based reward ke performance-based reward.

DAMPAK CUSTOMER VALUE MINDSET THD SISTEM MANAJEMEN STRATEGIK

Monitoring System

Implementation System

Budgeting System

Programming System

Strategic Planning System

Strategy Formulation System

Tactical

Strategic

Operational

Feedback

Feedforward

DAMPAK CUSTOMER VALUE MINDSET TERHADAP MANAJEMEN STRATEGIK

Proses manajemen strategik mencoba menjawab empat pertanyaan utama berikut ini:

Siapa kita? Berada di mana kita

sekarang? Kemana kita akan menuju? Bagaimana kita menuju ke

sana?

Proses manajemen strategik mencoba menjawab empat pertanyaan utama berikut

Untuk memenuhi kebutuhan customer apa kita berbisnis?

Bagaimana kita dapat menyediakan value terbaik untuk memuasi kebutuhan customers tersebut?

Apa yang dapat kita peroleh dari penyediaan value tersebut?

TRADITIONAL CONTEMPORARY

VALUE-CREATING PROCESS

TANGIBLE ASSETS

INTANGIBLE ASSETS

CUSTOMER VALUE

PERSPEKTIF KEUANGAN

PERSPEKTIF CUSTOMER

PERSPEKTIF PROSES

PERSPEKTIF PEMBELAJARAN DAN PERTUMBUHAN Human Capital Information

CapitalOrganization

Capital

Operations Management

Processes

Customer Management

Processes

Innovation Processes

Regulatory and Social

Processes

Customer Value Proposition(More Value-Added)

Long-Term Shareholder Value

Process that produce and

deliver products and

services

Process that enhance customer

value

Process that create new

products and services

Process that improve

community and the

environment

SkillsTraining

Knowledge

SystemsDatabasesNetworks

CultureLeadershipAlignmentTeamwork

ST. MARY’S DULUTH CLINIC HEALTH SYSTEM’S STRATEGY MAP

VISION: SMDC is a value-driven, integrated organization which will be recognized for excellence in customer service, quality patient care, financial strength, and support of

community health

FINANCIAL PERSPECTIVETo financially sustain our mission, what must we focus on?

CUSTOMER PERSPECTIVETo achieve our vision, how should we appear to our customer?

PROCESS PERSPECTIVETo satisfy our customer, which processes must we excel at?

LEARNING & GROWTH PERSPECTIVEHow we will sustain our ability to change and improve?

A strong financial base to sustain our mission and achieve our vision

Cost-efficient care service

Managed growth

Maximum high margin market opportunities

PRIMARY CARE PATIENTS

SPECIALTY CARE PATIENTS/REFERRING

PHYSICIANSPAYERS/EMPLOYERS

Excellent service

Personal relationship

Leading- edge

technology

Innovative Programs

Price-Competitive

Service

Leading- edge

expertise

Outstanding customer service

Continued Clinical Excellence

Operational Excellence

Easy access

On-time service

Friendly, attentive

interactions

Developed leading-edge

techniques and programs

Developed research

opportunities alligned with

targeted growth areas

Continually developed

subspecialized clinical services

Clinical practice management

Optimized staff efficiency

Redesigned Operations for efficiency and effectiveness

Clearly communicated

expectations and accountabilities

aligned with strategic priorities

An environment to support employee engagement and

committment to the mission

Recruited and retained qualified

staff

Implemented technology and

developed facilities and infrastructure to

support internal process

Developed leadership and

management talent

FINANCIAL DIMENSION

TRIPLE BOTTOM LINE

CUSTOMER DIMENSION

PROCESS TECHNOLOGY DIMENSION

ENVIRONMENTAL DIMENSION

HUMAN RESOURCE DIMENSION

Economic value sustainably in the

long run

Value generated through a system of corporate social

responsibility

Value generated through

environmental management

Sustainable profitable growth

Improved operating efficiency

To be the best purchasing option for our customer

Brand image Innovative and high margin products

Customer satisfaction

Effective communication to selected targets

Effective research and

introduction of new products

Implemented CRM and

e-business

Improved supply chain processes Optimum

transformation process

Compliance with the highest quality, health, and safety

standards

Social impacts management

systems

Minimum environmental impact through eco-efficiency

concept

Developed employees based

on strategic competencies

Consolidated internal culture on company's values

Deployed scorecard

Risk Management

AMANCO STRATEGY MAP

MISI: To profitably produce and sell complete, innovative, world-class solution for the transportation and control of fluids.

VISI: To be recognized as a leading industrial group in Latin America, operating in a framework of ethics, eco-efficiency, and social responsibility, that generate economic value and improve our neighbor’s and our region’s quality of life

CONTOH GENERIC STRATEGY MAP

PERSPEKTIF KEUANGAN

PERSPEKTIF CUSTOMER

PERSPEKTIF PROSES

PERSPEKTIF PEMBELAJARAN DAN PERTUMBUHAN

Productivity Strategy Growth Strategy

Long-Term Shareholder Value

Expanded Revenue Opportunity

Improved Cost Structure

Increased Assets Utilization

CUSTOMER VALUE PREPOSITION

Price Quality Availability Selection Functionality Service Brand

RelationshipProduct Attributes

Partnership

Image

OPERATION MANAGEMENT

PROCESS

CUSTOMER MANAGEMENT

PROCESS

INNOVATION PROCESS

REGULATORY AND SOCIAL PROCESS

InboundProductionOutboundRisk mgmt

SelectionAcquisitionRetentionGrowth

Opportunity IDR&D PortfolioDesign/DevelopLaunch

EnvironmentSafety & HealthEmploymentCommunity

Organization Structure and

Capability

Information System

Employee Capability

Employee Commitment

ST. MARY’S DULUTH CLINIC HEALTH SYSTEM’S STRATEGY MAP

VISION: SMDC is a value-driven, integrated organization which will be recognized for excellence in customer service, quality patient care, financial strength, and support of

community health

FINANCIAL PERSPECTIVETo financially sustain our mission, what must we focus on?




A strong financial base to sustain our mission and achieve our vision

Cost-efficient care service

Managed growth

Maximum high margin market opportunities

PRIMARY CARE PATIENTS

SPECIALTY CARE PATIENTS/REFERRING

PHYSICIANSPAYERS/EMPLOYERS

Excellent service

Personal relationship

Leading- edge

technology

Innovative Programs

Price-Competitive

Service

Leading- edge

expertise

Outstanding customer service

Continued Clinical Excellence

Operational Excellence

Easy access

On-time service

Friendly, attentive

interactions

Developed leading-edge

techniques and programs

Developed research

opportunities alligned with

targeted growth areas

Continually developed

subspecialized clinical services

Clinical practice management

Optimized staff efficiency

Redesigned Operations for efficiency and effectiveness

Clearly communicated

expectations and accountabilities

aligned with strategic priorities

An environment to support employee engagement and

committment to the mission

Recruited and retained qualified

staff

Implemented technology and

developed facilities and infrastructure to

support internal process

Developed leadership and

management talent

STRATEGY MAP TEMPLATE FOR COST LEADERSHIP STRATEGY

Long-term shareholder valueFINANCIAL PERSPECTIVETo financially sustain our mission, what must we focus on?




Revenues from new customers

Become industry cost leader

Maximum use of existing assets

Lowest-cost (highest-profit)

supplier

Perfect quality Appropriate selection

Speed purchase

Six Sigma/TQM process

improvement capability

Increased productivity Revenue Growth

Increased customers'

account share

Offer products and services that are consistent, timely, and low cost

A capable, motivated, and technologically enabled workforce

Operation Management

Customer Management Inovation

Regulatory & Social

Outstanding supplier

relationship

Efficient, timely

distribution

Produce goods and services:

cost, quality, time

Manage risk Provide

ongoing service

Provide convenient

oder handling process

Provide desired variety

of products/services

Process innovation

Manage capital project

Avoid environmental

and safety accidents

Contribute to communities

Electronic Supplier and

Customer Relationship

Improved processes:

better, faster, and cheaper

Fasilitated Knowledge Sharing

and Replicated Best Practice

Long-term shareholder valueFINANCIAL PERSPECTIVETo financially sustain our mission, what must we focus on?




Revenues from new productsManaged total

life-cycle product costs

First to market

High performance products: smaller, faster, lighter, cooler, more

accurate, more storage, brighter...New customer

segments

Deep functional expertise

Increased productivity Revenue Growth

Gross margins: new product

Products and service that expand existing performance boundaries into the highly desirable

A capable, motivated, and technologically enabled workforce

Operation Management

Customer Management Inovation

Regulatory & Social

Flexible robust

processes

Supply capacity for

rapid growth

Rapid introduction

of new products

In-line experimen-tation and improve-

ment

Educate customer about

complex new products/services

Capture customer ideas for new product/

service

Diciplined, high-perfor-

mance product develop-

ment

Product development

time: from idea to market

Minized product

liability & environmental

impact

Contribute to communities

Creative, versatile

employees; cross-functional

teamwork

Virtual product prototyping and

simulationCreativity, innovation

CAD/CAM

Find, motivate, grow, and retain the best talented people

STRATEGY MAP TEMPLATE FOR PRODUCT LEADERSHIP STRATEGY

DAMPAK CUSTOMER VALUE MINDSET TERHADAP BUDGETING

Perubahan dari resource-based budgeting ke activity-based budgeting

Perubahan dari functional-based management ke activity-based management

Activity-based management dan activity-based budgeting dilandasi oleh semangat untuk melaksanakan continuous improvement terhadap sistem dan proses yang digunakan untuk menghasilkan value bagi customers

DAMPAK CUSTOMER VALUE MINDSET TERHADAP SISTEM MANAJEMEN

Pergeseran dari functional-based management ke activity-based management.

Activity-based management berfokus ke improvement berkelanjutan terhadap sistem dan proses melalui pengurangan dan penghilangan non-value-added activities

DAMPAK SASARAN STRATEGIK DI PERSPEKTIF CUSTOMER TERHADAP SISTEM PEMANTAUAN

Akuntansi biaya menghubungkan konsumsi sumber daya dengan aktivitas yang digunakan untuk menghasilkan value bagi customer

Feedback dihasilkan activity-based cost system untuk memotivasi manajer dan karyawan dalam melakukan improvement berkelanjutan terhadap sistem proses yang digunakan untuk menghasilkan value bagi customer.

Akuntansi biaya didesain untuk semua jenis perusahaan; tidak hanya didesain untuk perusahaan manufaktur

Akuntansi biaya menghasilkan activity-based process costing bagi manajemen dan karyawan, untuk memberdayakan mereka dalam improvement berkelanjutan terhadap sistem dan proses.

Activity-based cost system menghasilkan object cost yang jauh lebih akurat dibandingkan dengan product cost yang dihasilkan oleh traditional cost accounting.

KESEIMBANGAN (BALANCE)

Fokus ke customer perlu diimbangi dengan fokus ke non-customer.

Jumlah non-customer lebih banyak dari jumlah customer.

Non-customer merupakan peluang yang belum dieksplorasi


1. Opening remark







8. Closing remark

CLOSING REMARK

Machines too complex to understand, network too complex to manage, organization too

demanding to lead, customers too demanding to satisfy.

(Wolfgang Grulke)

03 m.kontemporer Mulyadi Customer Value Mindset

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