KPI DAN BSC DEPLOYMENT - Riza Radyanto's … TRAINING BALANCED SCORECARD – PT INDONESIA POWER...

MATERI TRAINING BALANCED SCORECARD – PT INDONESIA POWER

KPI DAN BSC DEPLOYMENT

M Riza Radyanto – Management Consultant / LEPKIN

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Bila anda dapat mengukur apa yang sedang anda bicarakan dan kerjakan dan menyatakannya dalam bentuk angka angka , maka anda mengetahui sesuatu tentang itu .

Bila anda tidak dapat mengukurnya dan tidak dapat menyatakannya dalam bentuk angka , maka pengetahuan anda tidak lengkapLord Kelvin , Ilmuwan Fisika Inggris - 1891

Bila anda dapat mengukur apa yang sedang anda bicarakan dan kerjakan dan menyatakannya dalam bentuk angka angka , maka anda mengetahui sesuatu tentang itu .

Bila anda tidak dapat mengukurnya dan tidak dapat menyatakannya dalam bentuk angka , maka pengetahuan anda tidak lengkapLord Kelvin , Ilmuwan Fisika Inggris - 1891

PERFORMANCE MEASUREMENT MODEL

Kinerja Keseluruhan

Keadaan Sekarang

Keadaan Akan Datang

BASELINE TARGET

KondisiSekarang

KPI KPI

PENENTUAN KPI

M Riza Radyanto - LEPKIN

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Perspektif :Keuangan / Pelanggan / Bisnis Internal / PembelajaranStrategic Objective: Tujuan strategis ?Measurement Type: Lag indicator or Leading Indicator

Frequency of Update: hourly,daily,weekly,yearly

Units of Measure:Rp , $ , menit , meter , kg

Measurement Definition/Formula: Definisi atau penjelasan dari formula

Source For and Approach to Setting Targets: Identifies the report, document, system or individual from which the information will be obtained Target Setting Responsibility:Person

Tracking / Reporting Responsibility:Person

Measure Availability: dateTarget: date

Accountability for Meeting Target: Person

Notes/Assumptions: • Clarifies terms in the formula as necessary• Highlights key assumptions underlying the

formula

Measurement Information Is:___ Currently Available___ Available With Minor Changes

Data Elements and Sources: The data elements required to calculate this measure and the source systems, databases, documents, etc. of those data elements

2006 Actual 2006 Proj. 2007 2008

Lists numerical targets by year for the various component of the formula where relevant. For 2000 list targets by quarter and year.

1Q2Q3Q4QFull Year

Target

Next Steps: Describes the plan to overcome any deficiencies in getting the required data

PENENTUAN KPILANGKAH LANGKAH DALAM MELAKUKAN PENGUKURAN BSC:

1. Mendefinisikan pengukuran setiap tujuan strategis – strategic objectives2. Mendefinisikan data sumber pengukuran3. Mendefinisikan bagaimana pengukuran itu dihasilkan


MATERI TRAINING BALANCED SCORECARD – PT INDONESIA POWER PENJABARAN B.S.C

TEAM / INDIVIDUAL

SCORECARD

DEPARTMENT SCORECARD

BUSINESS UNIT

CORPORATE

REVIEWIMPLEMENTASIINTEGRASIRENCANASTRATEGIBALANCED SCORECARD

BALANCED SCORECARD DEPLOYMENT – PENJABARAN BSC

Rencana strategik korporat

Program utama,proyek

peningkatan kinerja

Visi ,Misi rencana trategis

Target Korporat

Business Unit Scorecard

Revisi & Persetujuan

Department Scorecard


Individual Scorecard


Review & Perbaikan

Berkelanjutan

Review & Perbaikan

Berkelanjutan

Review & Perbaikan

Berkelanjutan

Review & Perbaikan

Berkelanjutan

Program Manajemen – TQM , ISO etc



M Riza Radyanto - LEPKIN4

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• Customer retention

• First Pass Yield• Schedule

Adherence

• Line Availability• Schedule adherence

• On time delivery

Customer Perspective Financial PerspectiveCorporate

Division

VP of Operations

• Operating Margin

Plant Manager

Shift Supervisor

• Variable Costs• Manufacturing Overhead

• Scrap rate• Labor/Unit

• CustomerSatisfaction

• Variable Costs• Period Expenses

• Operating Margin

•Sasaran dan tujuan individual harus selaras dan konsisten dengan sasaran korporat secara menyeluruh ,seperti skema di bawah yang terdiri dari 2 perspektif .

•‘Garis merah ‘ menunjukkan keselerasan mulai dari korporat hingga individual untuk perspektif pelanggan dan finansial .

PENJABARAN B.S.C


Corporate Measures Balanced Scorecard Business Unit Measures Individual Goals

2003 2004 2005 2006 2007

100 120 160 180 250

100 450 200 210 225

100 85 80 75 70

100 75 73 70 64

100 97 93 90 82

100 105 108 109 110

Targets

Targets Financial

Operating

2003 2004 2005 2006 2007

Targets

Targets

•Earnings / Penerimaan

•Net Cash Flow / Arus Kas

•Overhead & Operating Expense / Total Biaya

•Overhead & Operating Costs

•Finding & Development Costs

•Total Annual Production (Indexed: 1993=100)

And Near Term Action Steps

1.

2.

3.

4.

5.

Corporate Objectives Individual Measures

1.2.3.

4.5.

•Double our value in 10 years.• Increase our earnings by an average of 20% a year

•Achieve an internal rate of return 2% above the cost of capital.

•Reduce our overhead & operating costs by a further 30% by 2007

•Reduce our 5-year average finding & development costs by 20%.

•Reach the top quartile of industry profitability by 2007

• Increase production by 10% by 2007

Name:

Location:

SCORECARD YANG MENGAITKAN SASARAN KORPORAT DENGAN TUJUAN TIM / INDIVIDUAL

PENJABARAN B.S.C

6M Riza Radyanto - LEPKIN


MONTHLY BALANCED SCORECARD - FACTORY PERFORMANCE (IN-HOUSE)Prepared By : FACTORY : CITRA ABADI SEJATIOwner : Unit Head - CAS PERIOD : 5/1/2005

BIZ PLAN Cumm

2005 Jan-Mayper Month

FINANCIAL PERSEPECTIVE1 Sales Value of Production USD 2,820,000 3,433,308 2,782,876 2,728,545 3,376,420 3,614,842 15,935,991

Other Income USD 36,522 15,091 (38,545) (13,301) 41,743 41,510

Total USD 2,820,000 3,469,830 2,797,967 2,689,999 3,363,119 3,656,585 15,977,500

2 Material Cost USD 1,829,814 2,343,006 1,830,799 1,747,832 2,162,519 2,345,240 10,429,396

% 64.89% 67.53% 65.43% 64.98% 64.30% 64.14% 65.28%

3 Contribution USD 990,186 1,126,824 967,168 942,167 1,200,600 1,311,345 5,548,104

% 35.11% 32.47% 34.57% 35.02% 35.70% 35.86% 34.72%

4 Total fixed Overhead USD 919,818 1,008,310 1,221,175 1,157,743 1,095,036 1,074,046 5,556,310

5 USD 25,000 34,921 30,742 10,344 33,345 14,804 124,156

6 Net Profit Before Tax (NPBT) USD 95,368 153,435 (223,265) (205,232) 138,909 252,103 115,950

% 3.38% 4.42% -7.98% -7.63% 4.13% 6.89% 0.73%

7 Avg FOB USD / Pc 9.39 11.14 9.90 10.91 12.43 11.22 11.12

8 Avg net CM per piece USD / Pc 3.30 3.66 3.44 3.77 4.42 4.07 3.87

9 Avg CM per Machine shift USD 27.50 25.14 25.64 25.38 35.10 31.13 28.31

Formula = NPBT ÷ (Sales Value of Production + Other Income)

Formula = Sales Value of Production ÷ Quantity Produced

Formula = Actual Contribution ÷ Quantity Produced

Formula = Actual Contribution ÷ Machine Shift Utilized

Based on In House Sales Value of Production (adjusted for remnants) in Perf.Review report

Material Cost including Dead Stock Write Off in Perf Review Report ( See Explanatory) Formula = Material Cost ÷ (Sales Value of Production + Other Income)

Formula = Sales Value of Production + Other Income - Material Cost

Formula = Actual Contribution ÷ (Sales Value of Production + Other Income)

Refer Item Profit & Loss in Perf. Review Report

Formula = Actual Contribution + Stocklot Sales - Total Fixed Cost

FEB MAR APRIL

Profit / (Loss) from stocklot sales

BUSANA APPAREL GROUP

NO PERFORMANCE INDICATOR JANUOM

( PRODUCTION BASED )

EXPLANATIONMAY

B.S.C BUSINESS UNIT




BIZ PLAN Cumm


FINANCIAL PERSEPECTIVE10 Avg Cost per Machine Shift USD 25.54 22.50 32.37 31.19 32.01 25.50 28.35

11 Avg Cost per Machine Minutes US¢ 5.32 4.69 6.74 6.50 6.67 5.31 5.91

12 Profit Margin per Machine Shift USD 1.95 2.64 (6.73) (5.81) 3.09 5.63 (0.04)

13 Account Receiveable

(overdue) USD -

14 Contribution Confirmed Order USD - See Note

Shipping Stage USD - See Note

CUSTOMER PERSEPECTIVE - 15 %/ Pcs 33% 24% 50% 54% 66%

pcs 5.60 4.72 6.00 4.80 6.76

16 Order On Time Delivery %

Order Not Meeting Original DeliveNos

17 Nos 292,444 264,492 269,601 295,000 299,856 274,033

USD 2,776,336 2,740,011 3,038,360 3,167,902 3,148,488 3,288,396

July 05 Nos 316,814 284,824 298,603 300,000 319,011 377,911

USD 2,980,695 2,887,020 2,812,100 3,474,480 3,509,121 4,920,407

August 05 Nos 316,814 233,097 292,444 300,000 256,134 153,750

USD 2,980,695 2,330,717 2,924,440 4,077,378 3,073,608 1,843,310

Nos - 0 0

USD 0.00 0

Factory Booking Plan


Shipment On Time Delivery Based on Final Revised Ship date

Shipment On Time Delivery Based on Original Ship Date in Marketing Plan



Contribution at Confirmed Order Receipt Stage, based on Order Qty Contribution at Shipment stage Based on shipped Qty

Sample Balanced Scorecard Report / factory Sample room Reports

Sample Balanced ScorecardReport / factory Sample Room Reports

Formula = Total Fixed Cost ÷ Machine Shift Utilized

Formula = Avg Cost per MC Shift ÷ ___ minutes x 100

Formula : Avg CM per MC shift - Avg Cost per MC Shift

As per Books of account-info from HO Finance

More than 3 months

Confirmed Order

Next Month - June 05

FEB MAR APRIL

Sample On Time Delivery (Within 7 days)

Sample Productivity (pcs produced per operator per week)




EXPLANATIONMAY

B.S.C BUSINESS UNIT


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BIZ PLAN Cumm


CUSTOMER PERSEPECTIVE - 18 Complaints Nos 4 -

0%

19 Claims USD 1,000 300 68 43,426 15,861 750 60,406

Discounts USD 0 0 0

Air Freight Cost USD 10,000 1,491 17,609 20,002 8,949 6,875 54,926

INTERNAL BIZ PERSEPECTIVE 020 Nos 300,313 308,069 281,153 250,049 271,740 322,252 1,433,263

21 Pcs / MCS 9.34 6.87 7.45 6.74 7.94 7.65 7.31

22 All Pcs / PPL 48 35 43 42 52 44

Blazer

Non - Blazer23 % 65.00% 47.00% 51.00% 50.54% 55.20% 59.00% 52.55%

24 MC Shift Utilized MCShift 36,008 44,822 37,721 37,122 34,209 42,124 195,998

25 Rejects % 1.57 1.06% 2.31%

26 Remnants % 0.00% 2.81% 3.05% 2.11% 2.46% 1.67% 2.42%

27 Defects (Re-worked) % 12.00% 16.00% 11.23% 8.90% 9.63%

(Refer to Cost per Machine Shift - After Regrouping HO Expense in Perf. Review Report) Not Repairable , Based on production report

Refer to Summary of Remnants Stock - Month Wise (In house) in Perf Review report End Line Rework, Based on Quality report / Factory Reports

Formula = Pieces produced ÷ Equivalent person for the month

Equivalent Person = Present Head Count + Conversion of OT into Head Count

Based on production report / Factory reports

Based on production report / Factory Reports

From actual discounts if any as per books of accountsPertains to sanction note on Batamtex relating to previous years.

Based on Daily Order Status Report (sewn quantity) - (adjusted for remnant) Formula = Production Quantity (at sewing) ÷ Machine Shift Utilized

Customer Service Report / Based on Factory Records of Complaints

From actual claim for the month as per books of accounts

% Efficiency based on SMV at Sewing

Manpower Productivity - Pcs produced per eqv person

Production - Good Garments at sewing section

MC Shift Productivity - Pcs produced per MC Shift

FEB MAR APRIL




EXPLANATIONMAY

B.S.C BUSINESS UNIT


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BIZ PLAN Cumm


INTERNAL BIZ PERSEPECTIVE 028 Inventory Days of Cover # DAYS 70 68 61 60 66 66

Raw Materials # DAYS 32 28 31 28 29 29

WIP # DAYS 38 40 30 32 37 37

Finish Goods # DAYS - 0 0 -

29 USD - 1,390,422 1,473,404 1,500,860 1,584,237 1,525,909 1,525,909

30 Pcs

USD

LEARNING AND GROWTH

31 Meeting 70% efficiency

# of super'r 1 5 15

Between 70% - 60%

# of super'r 8 11 12

Between 60% - 55%

# of super'r 8 13 4

Below 55% # of super'r 33 26 23

32 Hrs

Hrs 150 446 446 359

Based on efficiency and ranking assessment if made / training programe conducted

Based on efficiency and ranking assessment if made / training programe conducted

Based on efficiency and ranking assessment if made / training programe conducted Based on efficiency and ranking assessment if made / training programe conducted Based on efficiency and ranking assessment if made / training programe conducted Based on efficiency and ranking assessment if made / training programe conducted

Based on guidelines issuesd by HO Finance Department

Based on Stock Report / Factory Report

Based on Garment ready to ship but on hold due to any reason

Based on Garment Ready to ship but on hold due to any reason

Hrs spend in Learning workshop for ALL supervisory staff

Raw Material (Non Moving / Dead Stock)

Hrs spend in Learning workshop for line supervisors

Supervisor Learning

performance capability (

No. of supervisors)

Good Garments not shipped more than 7 days in store

FEB MAR APRIL




EXPLANATIONMAY

B.S.C BUSINESS UNIT


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MATERI TRAINING BALANCED SCORECARD – PT INDONESIA POWER B.S.C DEPARTMENT

PT.AIC

DEPARTMENT Utility (CompressOWNER K. Anwar

January February March

31 28 31

1 FIXED COST- Salary & Wages Rp 37,907,111 36,255,234 34,616,193 - Electric Cost Rp 3,275,950,003 3,351,882,436 2,740,879,813 3,087,043,040

VDH Rp 3,351,882,436 2,740,879,813 3,087,043,040 PLN Rp

- Water Rp 33,968,990 26,655,134 18,933,231 19,734,113 - Spareparts & Oil Cost Rp 43,539,390 84,163,194 49,805,056 - Chemical Rp 9,983,476 9,923,592 9,419,167 7,933,453

Rp 3,469,907,664 2,889,650,639 3,199,131,855 2 COST PER m3 AIR Rp 85.01 103.26 96.95 106.35

1 AVAILABILTY % 85 82 87 2 NO OF COMPLAIN AIR PRESS SHORTAGE times 0 0 0

1 COMPRESSOR EFFICIENCY (EFF FAD) % 85.00% 94.02% 96.34%2 Compressor Produced m3 44,333,494 39,534,160 31,701,558 31,226,214

- Station 1 m3 8,386,790.4 5,727,801.6 26,231,724.0 - Station 2 m3 27,646,963.2 22,217,428.8 4,517,089.2 - Station 3 m3 3,096,918.0 3,278,167.2 476,105.0 - Station 4 m3 478,160.3 1,296.0 - SPINNING V m3 403,488.0 - SPINNING II m3

3 ELECTRIC KWH 4,559,750 3,510,192 2,863,106 3,081,312 - VDH KWH 3,510,192 2,863,106 3,081,311.8 - PLN KWH

4 Electric Consumption m3/Kwh 9.75 9.57 10.41 9.76 5 WATER m3 8,885 6,666 4,507 4,354 6 Water Consumption m3/m3 5,041 6,613 6,909 7 UTILIZATION %8 OVERTIME hours

1 NO OF TRAINING GIVEN times/month 4 2 42 DURATION OF TRAINING hrs 8 6 12

LEARNING AND GROWTH

FINANCIAL PERSPECTIVE

TOTAL

CUSTOMER PERSPECTIVE

INTERNAL PERSPECTIVE

MONTHLY BALANCED SCORECARD

PERFORMANCE INDICATORNo AVG Last YearUNIT OF MEASURE


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MATERI TRAINING BALANCED SCORECARD – PT INDONESIA POWER B.S.C DEPARTMENT


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MATERI TRAINING BALANCED SCORECARD – PT INDONESIA POWER B.S.C SUPERINTENDENT


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1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

MONTH

awal tahun ketiga dan seterusnya

TAHAPAN IMPLEMENTASI BSC

Klarifikasi visi,misi,nilai organisasi dan memakai BSC untuk Tim Eksekutif / Manajemen Puncak

menerjemahkannya ke dalam strategi agar mudah dipahami .

a.Mengkomunikasikan strategi organisasi ke manajemen Tim Manajemen Puncak,Menengah

menengah,puncak.BSC sebagai alat komunikasi dan bawah

b.Mengembangkan SBU scorecard Tim Manajemen Unit Bisnis

a.Memakai corporate scorecard untuk mengidentifikasi program Tim Manajemen Puncak,Menengah

yang tdk berkontribusi secara signifikan thd tujuan strategis dan bawah

Tim Eksekutif / Manajemen Puncak

Tim Manajemen Unit Bisnis




a. Mengkomunikasikan BSC ke seluruh organisasi Tim Manajemen Puncak,Menengah

b.Menetapkan tujuan kinerja tim / individual dan bawah




Tim Manajemen Puncak,Menengah

dan bawah

Tim Manajemen Puncak,Menengah

dan bawah

Memperbaharui Corporate Scorecard

b.Mengumumkan program perubahan korporat

3

Review SBU scorecard

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RESPONSIBILITYDESCRIPTIONSTEP

1

2

4

7

6

10Mengaitkan kinerja tim , individu dengan BSC.Semua karyawan harus memiliki individual scorecard.Sistem kompensasi insentif dikaitkan secara langsung dengan individual scorecard

Memperbaharui rencana jangka panjang dan program manajemen

8Melakukan peninjauan ulang setiap bulan dan 3 bulan,setelah SBU scorecard disetujui oleh manajemen puncak , proses peninjauan ulang ini dilakukan sebagai tambahan

9Melakukan peninjauan ulang setiap tahun .Tim eksekutif - manajemen puncak mendaftarkan isu2 strategis dan menanyakan ke setiap SBU tentang posisi mereka

KPI DAN BSC DEPLOYMENT - Riza Radyanto's … TRAINING BALANCED SCORECARD – PT INDONESIA POWER...

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