Akuntansi Manajemen Edisi 8 oleh Hansen & Mowen Bab 16
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PowerPointPowerPoint Presentation by Presentation by
Gail B. WrightGail B. WrightProfessor Emeritus of AccountingProfessor Emeritus of AccountingBryant UniversityBryant University
© Copyright 2007 Thomson South-Western, a part of The Thomson Corporation. Thomson, the Star Logo, and
South-Western are trademarks used herein under license.
MANAGEMENT ACCOUNTING
8th EDITION
BY
HANSEN & MOWEN
1 INTRODUCTION
16 LEAN ACCOUNTING, TARGET COSTING, & BALANCED SCORECARD
STUDENT EDITION
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1. Describe the basic features of lean manufacturing.
2. Describe lean accounting.
3. Explain the basics of life-cycle cost management & target costing.
4. Discuss the basic features of the Balanced Scorecard & its role in lean manufacturing.
LEARNING OBJECTIVESLEARNING OBJECTIVES
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LEAN MANUFACTURING: Definition
LEAN MANUFACTURING: Definition
Is an approach designed to eliminate waste & maximize
customer value.
LO 1
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DIMENSIONS OF LEAN MANUFACTURING
Delivering the right product Right quantity Right quality (zero defect)At time neededAt lowest possible cost
A cost reduction strategy that redefines activities performed
LO 1
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5 PRINCIPLES OF LEAN THINKING
1. Precisely specify value by each particular product
2. Identify the “value stream” for each
3. Make value flow without interruption
4. Let customer pull value from producer
5. Pursue perfection
LO 1
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VALUE STREAM: DefinitionVALUE STREAM: Definition
Is all activities, both value-added & non-value-added, required to
bring product group or service from starting point to finished product in
hands of customer.
LO 1
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VALUE STREAM
Types of value streams Order fulfillment New product
Value stream activities Non-value-added
Activities avoidable in the short run Unavoidable activities due to current technology or
production method Value added
LO 1
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MANUFACTURING CELL: Definition
MANUFACTURING CELL: Definition
Contains all operations in close proximity that are needed to
produce a family of products.
LO 1
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PULL VALUE
Lean manufacturing uses a demand pull system to reduce waste.JIT inventory
Reduces inventory levelsRequires close relations with suppliers
Suppliers benefit from Long term relationsBetter competitive position
LO 1
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LEAN ACCOUNTING: A ComparisonLEAN ACCOUNTING: A Comparison
LO 2
Traditional cost management systems may not be compatible with Lean Accounting. Lean Accounting makes product costs more simple & direct. More labor and overhead costs are assigned to products through direct tracing rather than allocation.
Traditional cost management systems may not be compatible with Lean Accounting. Lean Accounting makes product costs more simple & direct. More labor and overhead costs are assigned to products through direct tracing rather than allocation.
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FOCUSED VALUE STREAMS
Are more simple & accurate in product costingHave limitations
Initially, labor costs may be difficult to assign if people are employed in several value streams
Labor costs should assigned proportionately
Are organized around a family of products
LO 2
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VALUE STREAM DECISIONS
May lead toShort term decisionsMay not reflect long term consequences
LO 2
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PERFORMANCE MEASUREMENT: A Comparison
PERFORMANCE MEASUREMENT: A Comparison
LO 2
Lean accounting replaces standard cost system measurements with a Box Scorecard that compares a) operational, b) capacity, & c) financial metrics with prior week performances. A mixture of financial & nonfinancial measures are used.
Lean accounting replaces standard cost system measurements with a Box Scorecard that compares a) operational, b) capacity, & c) financial metrics with prior week performances. A mixture of financial & nonfinancial measures are used.
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What are product life cycle & life cycle costs?
Product life cycle is the time a product exists from conception
to abandonment. Life cycle costs are all costs associated
with a product for its life cycle.
LO 3
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VALUE CHAIN: DefinitionVALUE CHAIN: Definition
Is the set of activities required to design, develop, produce,
market, and service a product.
LO 3
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When are most costs incurred?
During the development stage. This is also the time costs should best be managed.
LO 3
development stage
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TARGET COST: DefinitionTARGET COST: Definition
Is the difference between sales price needed to capture a
predetermined market share & desired per-unit profit.
LO 3
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TARGET COSTING
Uses 1 of 3 methodsReverse engineering
Tearing down a competitors product to discover design features that create cost reductions
Value analysisAttempting to assess the value placed on product
functions by customers
Process improvement
LO 3
Process improvement
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LIFE CYCLE COSTING: A Comparison
LIFE CYCLE COSTING: A Comparison
LO 3
Life cycle costing includes development costs unlike conventional cost systems. Inclusion of more cost information can be useful for assessing effects on costs and benefit future design.
Life cycle costing includes development costs unlike conventional cost systems. Inclusion of more cost information can be useful for assessing effects on costs and benefit future design.
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BALANCED SCORECARD PERSPECTIVES
Financial perspectiveEconomic consequences of actions taken in other 3
perspectivesCustomer perspective
Defines customer & market segments where the business unit will compete
Internal business process perspectiveDescribes internal processes needed to provide value for
customers, ownersLearning & growth (infrastructure) perspective
Defines capabilities that an organization must have to create long term growth & improvement
LO 4
Financial
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STRATEGY + TRANSLATION
Is the ways in which a company implements it strategy for profit & growth within the balanced scorecard framework. It includes choices of type of customer, product, market, internal & business processes, etc. Strategy translation means specifying objectives, measures, targets & initiatives.
Is the ways in which a company implements it strategy for profit & growth within the balanced scorecard framework. It includes choices of type of customer, product, market, internal & business processes, etc. Strategy translation means specifying objectives, measures, targets & initiatives.
LO 4
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PERFORMANCE MEASURES
Must be balanced between:Lead measures (performance drivers)Lag (outcome) measures Objective (quantifiable & verifiable) measuresSubjective (more judgmental) measuresFinancial & nonfinancial measuresExternal & internal measures
LO 4
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LINKING PERFORMANCE MEASURES & STRATEGY
Testable strategyUsing cause & effectLink objectives to overall goalDouble loop feedback
Managers receive information on effectiveness of strategy & its underlying assumptions
Single loop feedbackEmphasizes only effectiveness of strategy
LO 4
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FINANCIAL PERSPECTIVE
Flows from other 4 perspectivesRevenue growthCost reductionAsset utilization
LO 4
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CUSTOMER PERSPECTIVE
Source of revenue component within the financial perspectiveCore objectives & measuresCustomer value
Difference between what customers receive and what they have given up
Delivery reliability
LO 4
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PROCESS PERSPECTIVE
Process value chain made up of 3 processesInnovation processOperations process
Cycle time & velocityManufacturing cycle efficiencyDay-by-hour report
Postsales service process
LO 4
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LEARNING & GROWTH PERSPECTIVE
Source of capabilities that enable the accomplishment of other 3 perspectivesEmployee capabilitiesMotivation, empowerment, alignmentInformation systems capabilities
LO 4
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THE ENDTHE END
CHAPTER 16