A/R & Inventory Management

Presentasi berjudul: "A/R & Inventory Management"— Transcript presentasi:

1 A/R & Inventory Management
Jakarta, 28 Juli 2015 A/R & Inventory Management Tujuan Pembelajaran: Mendiskusikan determinan investasi perusahaan pada piutang dan bagaimana perubahan kebijakan kredit ditetapkan Mendiskusikan alasan untuk mempunyai persediaan dan bagaimana keputusan pengelolaan persediaan dibuat Mendiskusikan perubahan akibat TQM & pemasok-tunggal persediaan

2 Inventory Management (5%)
Chapter 20 – A/R & Inventory Management A/R Management (20%) Inventory Management (5%) TQM Main Topic “Tell them what you’re going to tell them” Once I paint them a picture of the success they’ll achieve, using the opening story and slide, I next outline no more than 3 to 5 key “how to’s” for achieving this success, color-coded to each upcoming section of the presentation. For growing companies I have them focus on four key decisions they must get right: People, Strategy, Execution, and Cash. These four words are placed one per color-coded box. And I’ll share a growth company example for each key point.

3 Investasi A/R dipengaruhi:
1 % CREDIT SALES TO TOTAL SALES 2 LEVEL OF SALES 3 TERMS OF SALE 4 QUALITY OF CUSTOMER 5 COLLECTION EFFORT Going into detail Each key point is anchored with a question. I find posing a question to the audience relative to each key point engages them to proactively think and apply the ideas to their own situation vs. just listen to what I have to say. Slide Notes: Place the title of the first key point where it says “People” and also in the box in the upper right. This may seem redundant, but the repetition is important. The “subline” in the upper right hand box is for a one or two word anchor to the first key point. In my case, the subline for “People” is “Happiness” – it’s the people you surround yourself with in business who impact your happiness. I’ll then carry the “box” in the upper right hand corner, color-coded to that section, to additional content slides in that section.

4 Terms of SaLe 2/10, 30  a/b, net c
Jika cutomer melunasi hutang dalam waktu 10 hari, maka akan mendapatkan potongan 2%, jika tidak maka batas maksimal pelunasan adalah 30 hari AnnuaLized Opportunity Cost of Foregoing Discount Opportunity cost karena tidak memanfaatkan diskon/potongan a = diskon b = periode diskon c = jangka waktu piutang AOCFD = a 1 - a x 360 c - b Going into detail Each key point is anchored with a question. I find posing a question to the audience relative to each key point engages them to proactively think and apply the ideas to their own situation vs. just listen to what I have to say. Slide Notes: Place the title of the first key point where it says “People” and also in the box in the upper right. This may seem redundant, but the repetition is important. The “subline” in the upper right hand box is for a one or two word anchor to the first key point. In my case, the subline for “People” is “Happiness” – it’s the people you surround yourself with in business who impact your happiness. I’ll then carry the “box” in the upper right hand corner, color-coded to that section, to additional content slides in that section. 2/10, 30  AOCFD = .....? AOCFD = (0,02/1 – 0,02) x (360/(30 – 10)) = 36,73%

5 QuaLity of Customer Cost of Credit Investigation
Jika credit diberikan kepada lower-quality customer, maka akan menimbulkan biaya tambahan, yaitu: Cost of Credit Investigation Probability of Customer DefauLt Gunakanlah CREDIT SCORING Dan AGING A/R CREDIT SCORING meliputi: Riwayat pembayaran (35%) Jumlah Pinjaman (30%) Lama Pinjaman (15%) Tipe Pinjaman (10%) Pinjaman Baru (10%) CoLLection Cost Going into detail Each key point is anchored with a question. I find posing a question to the audience relative to each key point engages them to proactively think and apply the ideas to their own situation vs. just listen to what I have to say. Slide Notes: Place the title of the first key point where it says “People” and also in the box in the upper right. This may seem redundant, but the repetition is important. The “subline” in the upper right hand box is for a one or two word anchor to the first key point. In my case, the subline for “People” is “Happiness” – it’s the people you surround yourself with in business who impact your happiness. I’ll then carry the “box” in the upper right hand corner, color-coded to that section, to additional content slides in that section.

6 Inventory Management Raw MateriaL Inventory Work in Process Inventory
Tujuan: minimize carrying cost, fulfilled needs Jenis: Raw MateriaL Inventory Bahan mentah yang akan digunakan dalam proses produksi Work in Process Inventory Material setengah jadi Finished Goods Inventory Barang Jadi Going into detail Each key point is anchored with a question. I find posing a question to the audience relative to each key point engages them to proactively think and apply the ideas to their own situation vs. just listen to what I have to say. Slide Notes: Place the title of the first key point where it says “People” and also in the box in the upper right. This may seem redundant, but the repetition is important. The “subline” in the upper right hand box is for a one or two word anchor to the first key point. In my case, the subline for “People” is “Happiness” – it’s the people you surround yourself with in business who impact your happiness. I’ll then carry the “box” in the upper right hand corner, color-coded to that section, to additional content slides in that section. Stock of Cash Inventory dalam bentuk cash untuk pembayaran

7 Metode Inventory ControL
EOQ Economic Order Quantity MRP Materials Requirements Planning Accuracy forecasting to reduce inventory levels JiT Just in Time Eliminate inventory levels Going into detail Each key point is anchored with a question. I find posing a question to the audience relative to each key point engages them to proactively think and apply the ideas to their own situation vs. just listen to what I have to say. Slide Notes: Place the title of the first key point where it says “People” and also in the box in the upper right. This may seem redundant, but the repetition is important. The “subline” in the upper right hand box is for a one or two word anchor to the first key point. In my case, the subline for “People” is “Happiness” – it’s the people you surround yourself with in business who impact your happiness. I’ll then carry the “box” in the upper right hand corner, color-coded to that section, to additional content slides in that section.

8 Perbandingan MRP & JiT Topic MRP JiT
Inventory Accumulation & Scheduling Production Create Finished Goods Eliminate Finished Goods Product Predictable Demand Short-life Cycle Cost & Efficiency Better than traditional Supported by Accelerate & stop production

9 EOQ, exp: Diketahui kebutuhan inventory perusahaan ABC dalam setahun adalah unit. Carrying cost per unit inventory tersebut adalah 1,25 dengan ordering cost per order $250. Hitunglah EOQ! Jawab: EOQ EOQ2 = 2SO/C = (2x10.000x250)/1,25 = unit

10 QuaLity ControL Cost Costs incurred to reduce product defect rates.
Prevention costs Costs incurred to reduce product defect rates. Inspection costs Costs incurred to ensure products meet quality standards. Internal failure costs Costs of rework and scrap when products are identified as defective prior to sale. External failure costs Costs when defective products are sold to customers, e.g., warranty and repair costs, product liability costs, costs of customer dissatisfaction, and damage to reputation. Going into detail Each key point is anchored with a question. I find posing a question to the audience relative to each key point engages them to proactively think and apply the ideas to their own situation vs. just listen to what I have to say. Slide Notes: Place the title of the first key point where it says “People” and also in the box in the upper right. This may seem redundant, but the repetition is important. The “subline” in the upper right hand box is for a one or two word anchor to the first key point. In my case, the subline for “People” is “Happiness” – it’s the people you surround yourself with in business who impact your happiness. I’ll then carry the “box” in the upper right hand corner, color-coded to that section, to additional content slides in that section.

11 Terima Kasih