Manajemen Biaya.henny-rah Chp

8/13/2019 Manajemen Biaya.henny-rah Chp

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STRATEGIC COST MANAGEMENT

QUESTIONS FOR WRITING AND DISCUSSION

1. A competitive advantage is providing bettercustomer value for the same or lower costor equivalent value for lower cost. The costmanagement system must provideinformation that helps identify strategies thatwill create a cost leadership position.

2. Customer value is the difference betweenwhat a customer receives and what thecustomer gives up (customer realizationless customer sacrifice). Cost leadershipfocuses on minimizing customer sacrifice. Adifferentiation strategy, on the other hand,focuses on increasing customer realization,with the goal of ensuring that the value

addedeceeds the costs of providing thedifferentiation. !ocusing selects thecustomers to which value is to be delivered."trategic positioning is the choice of the miof cost leadership, differentiation, andfocusing that a company will emphasize.

3. #ternal lin$ages describe the relationshipbetween a firm%s value chain and the valuechain of its suppliers and customers.&nternal lin$ages are relationships amongtheactivities within a firm%s value chain.

4. 'rganizational activities are activities thatdetermine the structure and businessprocesses of an organization. 'perationalactivities are the daytoday activities thatresult from the structure and processeschosen by an organization. 'rganizationalcost drivers are the structural andprocedural factors that determine a firm%slongterm cost structure. 'perational costdrivers are the factors that drive the cost ofthe daytoday activities.

5. A structural cost driver is a factor that drivescosts associated with the organization%s

structure, such as scale and scope factors.#amples include number of plants andmanagement style. #ecutional cost driversare factors that determine the cost ofactivities related to a firm%s ability toeecutesuccessfully. #amples include degree ofemployee participation and plant layoutefficiency.

6. aluechain analysis involves identifyingthose internal and eternal lin$ages thatresult in a firm achieving either a costleadership or differentiation strategy.*anaging organizational and operationalcost drivers to create longterm costreductions is a $ey element in the analysis.aluechain analysis is a form of strategiccost management. &t shares the same goalof creating a longterm competitiveadvantage by using cost information.

7. An industrial value chain is the lin$ed set ofvaluecreating activities from basic rawmaterials to enduse customers. +nowing an

activity%s relative position in the value chainis vital for strategic analysis. !or eample,$nowing the relative economic position inthe industrial chain may reveal a need tobac$ward or forward integrate in the chain.

A total quality control strategy also revealsthe importance of eternal lin$ages."uppliers, for eample, create parts that areused in products downstream in the valuechain. roducing defectfree parts dependsstrongly on the quality of parts provided bysuppliers.

8. The three viewpoints of product life cycle

are the mar$eting viewpoint, the productionviewpoint, and the consumption viewpoint.They differ by the nature of the stages andthe nature of the entity%s life being defined.The mar$eting viewpoint has a revenueoriented viewpoint, the production viewpointis epense oriented, and the consumptionviewpoint is customer value oriented.

9. The four stages of the mar$eting life cycleare introduction, growth, maturity, anddecline. The stages relate to the salesfunction over the life of the product. Theintroduction stage is slow growth, the growth

stage is rapid growth, the maturity stage isgrowth but at a decreasing rate, and thedecline stage is characterized by decreasingsales.

10. -ifecycle costs are all costs associated withthe product for its entire life cycle. Thesecosts correspond to the costs of theactivities associated with the production life



cycle research and development,production, and logistics.

11. The four stages of the consumption lifecycle are purchasing, operating,maintaining, and disposal. ostpurchasecosts are those costs associated with

operating, maintaining, and disposing of aproduct. +nowing these costs is importantbecause a producer can create acompetitive advantage by offering productswith lower postpurchase costs thanproducts offered by competitors.

12. Agree. According to evidence, ninetypercent of a product%s costs are committedduring the development stage. !urthermore,/0 spent during this stage on preproductionactivities can save /12/03 on productionand postproduction activities. Clearly, thetime to manage activities is during the

development stage.13. Target costing is the setting of a cost goal

needed to capture a given mar$et share andearn a certain level of profits. Actions arethen ta$en to achieve this goal4usually bysee$ing ways to reduce costs to the point

where the plan becomes feasible (often bysee$ing better product designs). This isconsistent with the cost reduction emphasisfound in lifecycle cost management.

14. Cells act as a 5factory within a factory.6#ach cell is dedicated to the production of a

single product or subassembly. Costsassociated with the cell belong to the cell%soutput. 7y decentralizing services andredeploying equipment and employees tothe cell level, the quantity of directlyattributable costs increases dramatically.

15. 7ac$flush costing is a simplified approachto accounting for manufacturing cost flows.&t uses trigger points to determine whencosts are assigned to inventory ortemporaryaccounts. &n the purest form, the only triggerpoint is when the goods are sold. &n this

variation, the manufacturing costs areflushed out of the system by debiting Costof 8oods "old and crediting Accountsayable and Conversion Cost Control.'ther trigger points are possible but entailmore 9ournal entry activity and involvesome inventory accounts.



EXERCISES

11–1

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11–2

Inspecting products, reworking products, and warranty work: T/'' a!' a$$"a$(!'$a', a#((('. T/( "' a !a'(# #/a*' (* /' )!a*(a()*a$a#(( :&!)(,(* "a$(; <a* '+'#"()*a$ a#((=. T/' a)#(a', '+'#"()*a$#) ,!('! ( "a$( a&&!)a#/. T/' #) )- a$$ /!'' "a$( a#(((' #a* %'!',"#', % #/a*(* /' ,!('! -!) a##'&a%$' "a$( $''$ <AQ>= ) )a$"a$( a*a''* <TQM=. TQM '&/a(' '!) ,'-'#. A /' )!a*(a()*

!(' ) a#/('' a '!) ,'-'# a' /' ,'a*, -)! (*&'#(* &!),"#!'?)!(* a*, ?a!!a* ?)! ,((*(/'. A $' a#(( ,'a*, )##"!!')"!#' &'*,(* )* /'' a#(((' #a* %' !',"#',. C/a*' (* )/'!)!a*(a()*a$ a#(((' a a$) %!(* a%)" #) !',"#()*. @)/ :"(*'&$)''; <'+'#"()*a$ a#((= a*, :!)"&(* '&$)''; <!"#"!a$ a#((=#a* %' %'*'-(#(a$. M"$(a !a(*(* a*, !)* '&$)'' (*)$''* #a*&!),"#' !',"#()* (* /' #) )- /' /!'' "a$(!'$a', a#((('. T'a*)?* a "a$( #)*!)$ #(!#$' #a* %' %'*'-(#(a$.

Moving materials: T/' ,!('! ( ,(a*#' )',. T/( "' /a )'a'*()* *'', ) %' ('* ) /' '+'#"()*a$ a#(( )- &!)(,(* &$a* $a)".

T/' ,!('! ( &$a* $a)" '--(#('*#. C/a*(* ) a #'$$"$a! -)!a #)"$, %!(*a%)" (*(-(#a* !',"#()* (* /' #) )- a'!(a$ /a*,$(*.

11–2 C)*#$",',



Setting up equipment: S'"& (' ( /' ,!('!. D'(*(* &!)#'' '$'#(*a*, "(* &!)#' '#/*)$)(' a*, &!)(,(* &$a* $a)" a!' a$$ )!a*(a()*a$a#(((' /a #a* a--'# /' '"& a#((. @ #/))(* a #'$$"$a! a!!a*''*?/'!' /' #'$$ ( ,',(#a', ) a &!),"# '"& (' #a* %' !',"#', ) '!). F)!&!),"# -a($(' a -$'+(%$' a*"-a#"!(* #'$$ #a* a$) !',"#' /' (' ) a*

(*(*(-(#a* $''$. F(*a$$ ( a %' &)(%$' ) !','(* /' '"& a#(( )/a ( %'#)' "#/ )!' '--(#('*.

Purchasing parts: T/( a#(( ( ,!('* % /' *"%'! )- ,(--'!'* &a!. T/( (a ,!('! /a a$) !'$a' ) #)&$'+( a !"#"!a$ a#((. T/( "' /a!',"#(* #)&$'+( ?($$ !',"#' /' *"%'! )- ,(--'!'* &a! *'',', a*, /'#) )- /' &"!#/a(* a#((. A,,(()*a$$ /' #) )- /( a#(( #a* %'!',"#', % '$'#(* /' IT &!)#' '#/*)$) ?(/ ( '/), /a !',"#' /'*'', -)! &a! (*'*)!('.

Storing goods and materials: R',"#(* ,a (* (*'*)! !',"#' /' #) )- /(

a#((. T/( "' /' &)(%($( )- $))(* a /' !"#"!a$ a#((B'$'#(* a*, "(* &!)#' '#/*)$)('. T/'!' a!' &!)#' '#/*)$) #/)(#'"#/ a IT a*, /')! )- #)*!a(* /a &!),"#' '! $)? $''$ )- (*'*)!.

Expediting orders: R',"#(* /' *"%'! )- $a' )!,'! <(*#!'a(* /' *"%'! )-)*(' ,'$('!('= ?($$ !',"#' /' #) )- /( a#((. T/( "' a *'', ),'#!'a' &!),"#()* (' &'!/a& % $))(* a )!a*(a()*a$ a#(((' "#/ a&$a* $a)" a*, &!)(,(* #a&a#(. I*#!'a(* &$a* $a)" '--(#('*# #a*,'#!'a' ##$' ('. U($((* #a&a#( '--(#('*$ #a* a$) ,'#!'a' /' *"%'!)- $a' )!,'!.



11–3

1. S"&&$('! #)B

F(! #a$#"$a' /' a#(( !a' -)! a(*(* #) ) "&&$('!B

I*&'#(* #)&)*'*B 12000001000 1200 &'! a&$(* /)"! E+&',((* ?)!B 960000100 9600 &'! )!,'!

R'?)!(* &!),"#B 68445001500 4563 &'! !'?)! /)"!

Wa!!a* ?)!B 216000004000 5400 &'! ?a!!a* /)"!

N'+ #a$#"$a' /' #) &'! #)&)*'* % "&&$('!B

S"&&$('! #)B G!a)* >a%'!

"!#/a' #)B

144 200000...................... 28800000

129 800000...................... 103200000I*&'#(* #)&)*'*B1200 20............................ 24000

1200 980.......................... 1176000

E+&',((* ?)!B

9600 10............................ 96000

9600 90............................ 864000

R'?)!(* &!),"#B

4563 90............................ 410670

4563 1410....................... 6433830

Wa!!a* ?)!B5400 200.......................... 1080000

5400 3800....................... 20520000

T)a$ "&&$('! #).................... 30410670 132193830U*( "&&$(',............................ 200000 800000

U*( #)................................ 152.05 H 165.24 H

HR)"*,', ) /' *'a!' #'*.

T/' ,(--'!'*#' -a)! G!a)* -"!/'!)!' ?/'* /' &!(#' #)*#'()* (#)*(,'!', <135 – 144= /' #) )- G!a)* ( 143.05 ?/(#/ ( "#/ $'/a* /' >a%'! #)&)*'*. Ja*'! /)"$, (' '!()" #)*(,'!a()* )

a##'&(* /' #)*!a#"a$ )--'! a,' % G!a)*. T/' a(* a!' (* /'($$()*.



11–3 C)*#$",',

2. T) a(* /' $) a$' #) ( ?)"$, %' /'$&-"$ ) *)? /' *"%'! )-,'-'#(' "*( "(* /' G!a)* #)&)*'* '!" /)' "(* /' >a%'!#)&)*'*. Wa!!a* /)"! ?)"$, a# a a '! )), "%("' ,!('!. U(*

/( ,!('! /' !a' ( 45000004000 1125 &'! ?a!!a* /)"!. T/' #)a(*', ) 'a#/ #)&)*'* ?)"$, %'B

G!a)* >a%'!>) a$'B

1125 200............ 225000

1125 3800......... 4275000

T/( (*#!'a' /' #) )- /' >a%'! #)&)*'* % 4275000800000 5.34 H.

HR)"*,',.

11–4

1. Sa$' !''*"' 0.75 10000000 7500000 -)! 'a#/ #")'! &'.

<NoteB T/' )a$ *"%'! )- &a! ( /' a'!a' )!,'! (' (' /' *"%'!)- a$' )!,'!.= T/" /' )a$ #")'!!'$a', a#(( #) a!' &$('"a$$B

C) a$$)#a()* 0.50 5900000 2950000

T/' &!)-(a%($( )- 'a#/ #a')! ( #a$#"$a', a -)$$)?B

Sa$' !''*"'............................................................................. 7500000

>'B N)*#")'!!'$a', #) <0.40 10000000=........... 4000000>'B C")'!!'$a', a#(( #)..................................... 2950000

C")'! &!)-(a%($(.......................................................... 550000

T/( &!)-(a%($( 'a"!' ( "&'# %'#a"' /' #")'!!'$a', #) a!'a(*', "(* !''*"' a ,!('! /a ( *) #a"a$$ !'$a', ) /' #")'!!'$a', a#(( #). T/( a&&!)a#/ a a#"a$$ /a' )*' ' )- #")'!"%(,((* /' )/'!.



11–4 C)*#$",',

2. A#((%a', #")'! #)(*B

F(! #a$#"$a' /' a#(( !a' -)! a(*(* #) ) "&&$('!B

!)#'(* a$' )!,'!B 110000011000 100 &'! )!,'! S#/',"$(* &!),"#()*B 60000020000 30 &'! #/',"$(* /)"!

S'(* "& '"(&'*B 180000015000 120 &'! '"&

I*&'#(* %a#/'B 240000015000 160 &'! (*&'#()*

N'+ a(* /' #) ) /' #")'! </)' ?/) &$a#' -!'"'* )!,'!a*, /)' ?/) &$a#' (*-!'"'* )!,'!=B

F!'"'* I*-!'"'*!)#'(* a$' )!,'!B

100 10000........................... 1000000

100 1000............................. 100000S#/',"$(* &!),"#()*B

30 17500............................. 525000

30 2500............................... 75000

S'(* "& '"(&'*B

120 12500........................... 1500000

120 2500............................. 300000

I*&'#(* %a#/'B

160 12500........................... 2000000

160 2500............................. 400000

T)a$ #")'! #)..................... 5025000 875000!)-(a%($(B

F!'"'* I*-!'"'*Sa$' !''*"'................................ 7500000 7500000>'B O/'! #)......................... 4000000 4000000>'B C")'!!'$a', #)..... 5025000 875000

C")'! &!)-(a%($(............. <1525000 = 2625000

T/( )"#)' !''a$ /a #")'! ?/) &$a#' a$$'! )!' -!'"'*)!,'! a!' *) &!)-(a%$'. A#()* " %' a'* ) a' /( ''*&!)-(a%$' )! /( #a')! )- #")'! #)"$, %' ,!)&&',. O*' &)(%($( (

) (&)' a #/a!' -)! )!,'! %'$)? a #'!a(* (' /" !',"#(* /','a*, )* /' -)"! #")'!!'$a', a#(((' ?(/ a "%'"'* !',"#()*(* #). A*)/'! &)(%($( ( ) )--'! "a*( ,(#)"* ) '*#)"!a' $a!'!)!,'!.

Manajemen Biaya.henny-rah Chp

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