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2008 Yudhi Herliansyah Produktivitas Efektivitas Pemasaran Prepared by Yudhi Herliansyah, Univ Mercubuana.

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Presentasi berjudul: "2008 Yudhi Herliansyah Produktivitas Efektivitas Pemasaran Prepared by Yudhi Herliansyah, Univ Mercubuana."— Transcript presentasi:

1 2008 Yudhi Herliansyah Produktivitas Efektivitas Pemasaran Prepared by Yudhi Herliansyah, Univ Mercubuana

2 2008 Yudhi Herliansyah  Menggambarkan efektivitas dan implikasi perubahan dalam produktivitas.  Menghitung dan menginterpretasikan produktivitas parsial operasional dan finansial.  Membedakan perubahan produktivitas, perub harga input dan perubahan output..  Menggambarkan efektivitas dan implikasi perubahan dalam produktivitas.  Menghitung dan menginterpretasikan produktivitas parsial operasional dan finansial.  Membedakan perubahan produktivitas, perub harga input dan perubahan output.. Learning Objectives Slide 17-1

3 2008 Yudhi Herliansyah  Mengidentifikasi keuntungan dan kelemahan ukuran produktivitas pd perusahaan jasa dan organisasi nonprofit.  Memisahkan sales volume variance dalam sales mix dan sales quantity variance. ‘ Menjelaskan bagaimana market size dan market share variances menimbulkan sales quantity variance.  Mengidentifikasi keuntungan dan kelemahan ukuran produktivitas pd perusahaan jasa dan organisasi nonprofit.  Memisahkan sales volume variance dalam sales mix dan sales quantity variance. ‘ Menjelaskan bagaimana market size dan market share variances menimbulkan sales quantity variance. Learning Objectives

4 2008 Yudhi Herliansyah Productivity merupakan hubungan antara sesuatu yang diproduksi dan apa yang dihasilkan. Productivity = Output/Input Productivity = Output/Input Productivity merupakan hubungan antara sesuatu yang diproduksi dan apa yang dihasilkan. Productivity = Output/Input Productivity = Output/Input Pengertian Produktivitas?

5 2008 Yudhi Herliansyah  Kinerja tahun sebelumnya  Kinerja Divisi lain dalam perusahaan  Kinerja Kompetitor  Ukuran yng di target oleh manajemen  Kinerja tahun sebelumnya  Kinerja Divisi lain dalam perusahaan  Kinerja Kompetitor  Ukuran yng di target oleh manajemen Benchmark Produktivitas

6 2008 Yudhi Herliansyah Operational productivity adalah rasio unit output terhadap unit input, financial productivity adalah rasio output terhadap input dalam satuan mata uang,. Mengukur Produktivitas Slide 17-5

7 2008 Yudhi Herliansyah Operational productivity adalah rasio unit output terhadap unit input, financial productivity adalah rasio output terhadap input dalam satuan mata uang,. adalah ukuran produktivitas yang hanya fokus pada hubungan antara input dan output yang dicapai. Partial productivity adalah ukuran produktivitas yang hanya fokus pada hubungan antara input dan output yang dicapai. Mengukur Productivitas

8 2008 Yudhi Herliansyah Produktivitas hasil bahan langsung, seperti output/units materialsProduktivitas hasil bahan langsung, seperti output/units materials Produktivitas pekerja, seperti output per labor hours atau output per pekerjaProduktivitas pekerja, seperti output per labor hours atau output per pekerja Produktivitas proses (atau activity), seperti output/machine hours atau output per kilowatt hoursProduktivitas proses (atau activity), seperti output/machine hours atau output per kilowatt hours Produktivitas hasil bahan langsung, seperti output/units materialsProduktivitas hasil bahan langsung, seperti output/units materials Produktivitas pekerja, seperti output per labor hours atau output per pekerjaProduktivitas pekerja, seperti output per labor hours atau output per pekerja Produktivitas proses (atau activity), seperti output/machine hours atau output per kilowatt hoursProduktivitas proses (atau activity), seperti output/machine hours atau output per kilowatt hours Ukuran produktivitas parsial: Mengukur Productivitas

9 2008 Yudhi Herliansyah Produktivitas Parsial =

10 2008 Yudhi Herliansyah Mengukur Produktivitas Rizone Tool Company Data Operasi DB-2 tahun 2006 dan 2007 (dalam 000) Units DB-2 diproduksi dan dijual4,0004,800 Total Penjualan ($500 /unit)$2,000$2,400 Direct materials (25,000 $24/pon.) ( Direct labor (4,000 $40 /jam) (4.000 $50/jam) Other operating costs Operating income$ 940$1,

11 2008 Yudhi Herliansyah Produktivitas Parsial Rizone Co Produktivitas Parsial Bahan baku dan Tenaga kerja untuk DB-2 Produktivitas Operasional Parsial Bahan Baku Langsung 4.000/ = 0, / = 0,15 Tenaga Kerja Langsung 4.000/4.000 =1, /4.000 =1,20 Produktivitas Finansial Parsial Bahan Baku Langsung 4.000/ = 0, / = 0,006 Tenaga Kerja Langsung 4.000/ =0, / =0,024

12 2008 Yudhi Herliansyah Analisis Produktivitas Parsial Operasional Produktivitas parsial bahan baku thn 2006 sebesar 0,16 unit output untuk setiap 1 pon input, sedangkan thn 2007 sebesar 0,15 terjadi penurunan produktivitas bahan baku sebesar 0,01 (6,25%) unit untuk setiap 1 pon input. Produktivitas parsial TKL thn 2006 sebesar 1 unit untuk setiap JKL sedangkan thn 2007 sebesar 1,2 unit untuk setiap JKL, terjadi peningkatan produktivitas sebesar 0,2 (20%).

13 2008 Yudhi Herliansyah Analisis Produktivitas Parsial Finansial Produktivitas parsial bahan baku thn 2006 sebesar 0,0067 unit output untuk setiap 1 $ input, sedangkan thn 2007 sebesar 0,006 terjadi penurunan produktivitas bahan baku sebesar 0,007 (10%) unit untuk setiap 1 pon input. Produktivitas parsial TKL thn 2006 sebesar 0,025 unit untuk setiap $ TKL sedangkan thn 2007 sebesar 0,024 unit untuk setiap $ TKL, terjadi penurunan produktivitas sebesar 0,01 (4%).

14 2008 Yudhi Herliansyah EPT Co Dampak perubahan Produktivitas Parsial Bahan baku dan TKL prod D82 Sumberdaya Input (1) Output 2007 (2) Produktivitas Operasional Parsial 2006 (3) =(1 : 2) Output 2007 Pd produktivitas 2006 (4) Input yg digunakan dl thn 2007 (5)=(3-4) Penghematan atau (Kerugian) dl Input Bahan Baku Langsung , (2.000) TKL4.8001, Produktivitas Operasional Parsial

15 2008 Yudhi Herliansyah Tabel diatas: menunjukkan bahwa penurunan Produktivitas bahan baku pada tahun 2007 disebabkan terdapat peningkatan penggunaan input sebesar 2000 unit. Menunjukkan bahwa peningkatan produktivitas TKL disebabkan penghematan sebesar 800 JKL.

16 2008 Yudhi Herliansyah Decomposition of Financial Partial Productively 17 Managing Productivity and Marketing Effectiveness Slide 17-8 Rizone Tool Company Produktivitas Parsial Financial (A) (B) (C) (D) Kerangka Output:20x720x720x720x6 Productivity:20x720x620x620x6 Input costs:20x720x720x620x6 Perubahan Perubahan harga Perubahan Produktivitas Input Output

17 2008 Yudhi Herliansyah Decomposition of Financial Partial Productively output 2007 pd output 2007 pd Hasil Operasi produktivitas 2006 Produktivitas 2006 Hasil Opr Aktual 2007 dgn By input 2007 dan By input 2006 Aktual 06 Output units: 4,8004,8004,8004,000 unit Input dan costs: DM: 32,000 x $25=30,000 x $25 =30,000 x $24 =25,000 x $24 = $800,000$750,000$720,000$600,000 DL: 4,000 x $50 =4,800 x $50 =4,800 x $40 =4,000 x $40 = 200, , , ,000 Totals$1,000,000$990,000$912,000$760,000

18 2008 Yudhi Herliansyah Decomposition of Financial Partial Productively Operasi 2007 Operasi 2006 Output 2007/ output 2007/(input06 output 2007/(input output 06 (input 2006 x utk output 2007 x 2006 utk output 07 /(input 06 by input07) By input 2007 x By input 2006 by inpt 06 DM : 4.800/ / / / = 0,006 = 0,0064 = 0, =0, DL : 4.800/ / / / = 0,024 = 0,0200 = 0, =0,02500 Perub Produktivitas Perub Harga input Perub Output DM : 0,006-0,0064 =0,0004 U 0,0064-0,006667= 0, U 0, ,006667=0 DL : 0,024-0,020 = 0,004 F 0,020-0,025 =0,005 U 0,025-0,025 = 0

19 2008 Yudhi Herliansyah Perubahan Produktivitas dari 2006 Perub Produktivitas Perub Harga input Perub Output Total Perub DM 0,0004 U + 0,00267 U + 0 = 0, U DL 0, ,005 U + 0 = 0,001 U Perubahan sbg %tase Produktivitas dari 2006 Perub Produktivitas Perub Harga input Perub Output Total Perub DM 6% U + 6% U + 0 = 10% U DL 16% F + 20% U + 0 = 4% U

20 2008 Yudhi Herliansyah PRODUKTIVITAS TOTAL ProduktivitasTotal dapat dihitung sbb:

21 2008 Yudhi Herliansyah Produktivitas Total Rizone Tool Company Data Operasi DB-2 tahun 2006 dan Produktivitas Total dalam Unit a. Total unit yg diproduksi 4,000 4,800 b. Total Biaya prod variabel yg terjadi $760,000 $ c. Produktivitas Total= a/b 0, ,0048 d. Penurunan Produktivitas tahun 2007: 0, (8,8%) 2. Produktivitas Total dl $ Penjualan a. Total Penjualan $ $ b. Total By prod var $760,000 $ c. Produktivitas Total= a/b $ 2,6316 $2,40 d. Penurunan Produktivitas tahun 2007= 0,2316 (8,8%)

22 2008 Yudhi Herliansyah Kerjakan hal

23 2008 Yudhi Herliansyah

24 2008 Yudhi Herliansyah

25 2008 Yudhi Herliansyah achieving budgeted operating incomeachieving budgeted operating income attaining budgeted market shareattaining budgeted market share adapting to change in the marketadapting to change in the market achieving budgeted operating incomeachieving budgeted operating income attaining budgeted market shareattaining budgeted market share adapting to change in the marketadapting to change in the market Managing Marketing Effectiveness Pemasaran yg efektif membuat perusahaan mampu:

26 2008 Yudhi Herliansyah Sales Variances and Its Components Managing Productivity and Marketing Effectiveness Slide Sales Variance

27 2008 Yudhi Herliansyah Sales Variances and Its Components Sales Variance Sales Price VarianceSales Volume Variance

28 2008 Yudhi Herliansyah Sales Variances and Its Components Sales Variance Sales Price VarianceSales Volume Variance Sales Quantity VarianceSales Mix Variance

29 2008 Yudhi Herliansyah Sales Variances and Its Components Sales Variance Sales Price VarianceSales Volume Variance Sales Quantity VarianceSales Mix Variance Market Size VarianceMarket Share Variance

30 2008 Yudhi Herliansyah Sales mix Actual sales Budget sales Actual total Budgeted unit variance for = mix percentage - mix percentage x units of all x contribution margin a product for the product for the product products sold of the product Sales Mix Variance - Schmidt Machinery

31 2008 Yudhi Herliansyah Sales mix Actual sales Budget sales Actual total Budgeted unit variance for = mix percentage - mix percentage x units of all x contribution margin a product for the product for the product products sold of the product Sales mix variance = ( ) x 4,000 units x $350 = $77,000 U of XV-1 Sales Mix Variance - Schmidt Machinery

32 2008 Yudhi Herliansyah Sales mix Actual sales Budget sales Actual total Budgeted unit variance for = mix percentage - mix percentage x units of all x contribution margin a product for the product for the product products sold of the product Sales mix variance = ( ) x 4,000 units x $350 = $77,000 U of XV-1 Sales mix variance = ( ) x 4,000 units x $280 = $61,600 F of FB-33 Sales Mix Variance - Schmidt Machinery

33 2008 Yudhi Herliansyah Sales Mix Variance - Schmidt Machinery Sales mix Actual sales Budget sales Actual total Budgeted unit variance for = mix percentage - mix percentage x units of all x contribution margin a product for the product for the product products sold of the product Sales mix variance = ( ) x 4,000 units x $350 = $77,000 U of XV-1 Sales mix variance = ( ) x 4,000 units x $280 = $61,600 F of FB-33 Total sales mix variance - $77,000 U + $61,600 F = $15,400 U

34 2008 Yudhi Herliansyah Sales Quantity Variance - Schmidt Machinery Sales quantity Actual total Budgeted total Budgeted sales Budgeted contri- variance for = units of all - sales units of x mix percentage x bution margin per a product products sold all products of the product unit of the product

35 2008 Yudhi Herliansyah Sales Quantity Variance - Schmidt Machinery Sales quantity Actual total Budgeted total Budgeted sales Budgeted contri- variance for = units of all - sales units of x mix percentage x bution margin per a product products sold all products of the product unit of the product Sales quantity variance for = (5, ,000) x 0.25 x $350 = $ 87,500 favorable XV-1

36 2008 Yudhi Herliansyah Sales Quantity Variance - Schmidt Machinery Sales quantity Actual total Budgeted total Budgeted sales Budgeted contri- variance for = units of all - sales units of x mix percentage x bution margin per a product products sold all products of the product unit of the product Sales quantity variance for = (5, ,000) x 0.25 x $350 = $ 87,500 favorable XV-1 Sales quantity variance for = (5, ,000) x 0.75 x $280 = 210,000 favorable FB-33

37 2008 Yudhi Herliansyah Sales Quantity Variance - Schmidt Machinery Sales quantity Actual total Budgeted total Budgeted sales Budgeted contri- variance for = units of all - sales units of x mix percentage x bution margin per a product products sold all products of the product unit of the product Sales quantity variance for = (5, ,000) x 0.25 x $350 = $ 87,500 favorable XV-1 Sales quantity variance for = (5, ,000) x 0.75 x $280 = 210,000 favorable FB-33 Total $297,500 favorable

38 2008 Yudhi Herliansyah Sales Quantity Variance - Schmidt Machinery Schmidt Machinery Company Further Analysis of Sale Quantity Variance For December 20x2 XV x 0.25 = 1250$350$350 x 1,250 = $ 437,500 FB x 0.75 = 3,750$280$280 x 3,750 = $1,050,000 Total contribution margin of the total units sold at the budgeted mix$1,487,500 Budgeted fixed expenses 600,000 Operating income from the sale of the total actual units at the budgeted mix$ 887,500 Operating income at the master budget 590,000 Sales quantity variance$ 297,500 Product Sales Mix Budgeted Mix Margin per Unit Total Contribution Margin

39 2008 Yudhi Herliansyah Sales Mix Variance - Schmidt Machinery Total actual units of all products sold x Budgeted sales mix x Budgeted contribution margin per unit Total actual units of all products sold x Actual sales mix x Budgeted contribution margin Flexible Budget with Budgeted Sales Mix Flexible Budget with Actual Sales Mix XV-1

40 2008 Yudhi Herliansyah Sales Mix Variance - Schmidt Machinery 5,000 x.025 x $350 =$437,500 =$437,500 5,000 x 0.32 x $350 =$560,000 =$560,000 Flexible Budget with Budgeted Sales Mix Sales mix variance, $122,500 F Flexible Budget with Actual Sales Mix XV-1

41 2008 Yudhi Herliansyah Sales Quantity Variance - Schmidt Machinery 5,000 x.025 x $350 =$437,500 =$437,500 Flexible Budget with Budgeted Sales Mix Total budgeted units of sales for all products x Budgeted sales mix x Budgeted C/M per unit Master Budget XV-1

42 2008 Yudhi Herliansyah Sales Quantity Variance - Schmidt Machinery 5,000 x.025 x $350 =$437,500 =$437,500 Flexible Budget with Budgeted Sales Mix 4,000 x 0.25 x $350 =$350,000 =$350,000 Master Budget Sales quantity variance, $87,500 F XV-1

43 2008 Yudhi Herliansyah Sales Volume Variance - Schmidt Machinery 4,000 x 0.25 x $350 =$350,000 =$350,000 Master Budget Sales quantity variance, $210,000 F 5,000 x 0.32 x $350 =$560,000 =$560,000 Flexible Budget with Actual Sales Mix XV-1

44 2008 Yudhi Herliansyah Market share variance menilai pengaruh perubahan proporsi pasar perusahaan dari total pasar thd hasil operasi perusahaan termasuk terhadap total margin kontribusi dan laba operasi perusahaan Market Size and Market Share Variances Market size variance Mengukur pengaruh perubahan ukuran pasar thd hasil operasi termasuk terhadap total margin kontribusi dan laba operasi.

45 2008 Yudhi Herliansyah Market Size Variance - Schmidt Machinery Market Actual total Budgeted Budgeted Weighted size = units of the - total units of x market x average variance market the market share budgeted c/m per unit

46 2008 Yudhi Herliansyah Market Size Variance - Schmidt Machinery Market Actual total Budgeted Budgeted Weighted size = units of the - total units of x market x average variance market the market share budgeted c/m per unit Market size = (31, ,000) x 0.1 x $ = $260, U variance

47 2008 Yudhi Herliansyah Market Share Variance - Schmidt Machinery Market Actual Budgeted Actual total Weighted share = market - market x units of the x average variance share share industry budgeted c/m per unit

48 2008 Yudhi Herliansyah Market Share Variance - Schmidt Machinery Market Actual Budgeted Actual total Weighted share = market - market x units of the x average variance share share industry budgeted c/m per unit Market share = ( ) x 31,250 x $ = $557, F variance

49 2008 Yudhi Herliansyah The End


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