Transcript Pertemuan_9_Produktivity Efectivity Marketing-rev

Produktivitas
Efektivitas Pemasaran
Prepared by
Yudhi Herliansyah, Univ Mercubuana
2008
Yudhi Herliansyah
Slide 17-1
Learning Objectives
 Menggambarkan efektivitas dan implikasi
perubahan dalam produktivitas.
 Menghitung dan menginterpretasikan
produktivitas parsial operasional dan
finansial.
 Membedakan perubahan produktivitas,
perub harga input dan perubahan output..
2008
Yudhi Herliansyah
Learning Objectives
 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.
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Yudhi Herliansyah
Pengertian Produktivitas?
Productivity merupakan hubungan
antara sesuatu yang diproduksi dan
apa yang dihasilkan.
Productivity = Output/Input
2008
Yudhi Herliansyah
Benchmark Produktivitas
 Kinerja
tahun sebelumnya
 Kinerja Divisi lain dalam
perusahaan
 Kinerja Kompetitor
 Ukuran yng di target oleh
manajemen
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Yudhi Herliansyah
Slide 17-5
Mengukur Produktivitas
Operational productivity
adalah rasio unit output
terhadap unit input,
financial productivity
adalah rasio output terhadap
input dalam satuan mata
uang,.
2008
Yudhi Herliansyah
Mengukur Productivitas
Operational productivity
adalah rasio unit output
terhadap unit input, Partial productivity
financial productivity
adalah ukuran produktivitas
adalah rasio output terhadap
yang hanya fokus pada
input dalam satuan mata
hubungan antara input dan
uang,.
output yang dicapai.
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Yudhi Herliansyah
Mengukur Productivitas
Ukuran produktivitas parsial:
• Produktivitas hasil bahan langsung, seperti
output/units materials
• Produktivitas pekerja, seperti output per labor
hours atau output per pekerja
• Produktivitas proses (atau activity), seperti
output/machine hours atau output per kilowatt
hours
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Yudhi Herliansyah
• Produktivitas Parsial =
Jum lahunit ataunilaioutputyangdiproduksi
Jum lahunit ataubiayadari satu atau sebagiansum berdayainput
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Yudhi Herliansyah
Mengukur Produktivitas
Rizone Tool Company
Data Operasi DB-2 tahun 2006 dan 2007
(dalam 000)
2006
Units DB-2 diproduksi dan dijual
4,000
Total Penjualan ($500 /unit)
$2,000
Direct materials (25,000 pon. @ $24/pon.)
600
(32.000 pon.@$25/pon)
Direct labor (4,000 jam. @ $40 /jam)
160
(4.000 jam @ $50/jam)
Other operating costs
300
Operating income
$ 940
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Yudhi Herliansyah
2007
4,800
$2,400
800
200
300
$1,100
Produktivitas Parsial
•
•
•
•
•
•
2008
Rizone Co
Produktivitas Parsial Bahan baku dan Tenaga kerja untuk DB-2
Produktivitas Operasional Parsial
2006
2007
Bahan Baku Langsung
4.000/25.000 = 0,16
4.800/32.000 = 0,15
Tenaga Kerja Langsung
4.000/4.000 =1,00
4.800/4.000 =1,20
Produktivitas Finansial Parsial
2006
2007
Bahan Baku Langsung
4.000/600.000 = 0,0067
4.800/800.000 = 0,006
Tenaga Kerja Langsung
4.000/160.000 =0,025
4.800/200.000 =0,024
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%).
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%).
2008
Yudhi Herliansyah
Produktivitas Operasional Parsial
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
4.800
0,16
30.000
32.000
(2.000)
TKL
4.800
1,00
4.800
4.000
800
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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.
2008
Yudhi Herliansyah
Slide 17-8
Decomposition of Financial Partial Productively
Managing Productivity and
Marketing Effectiveness
17
Rizone Tool Company
Produktivitas Parsial Financial
Kerangka
Output:
Productivity:
Input costs:
(A)
(B)
(C)
(D)
20x7
20x7
20x7
20x7
20x6
20x7
20x7
20x6
20x6
20x6
20x6
20x6
Perubahan Perubahan harga Perubahan
Produktivitas
Input
Output
2008
Yudhi Herliansyah
Decomposition of Financial Partial Productively
Hasil Operasi
Aktual 2007
Output units: 4,800
unit Input dan costs:
DM: 32,000 x $25=
$800,000
DL: 4,000 x $50 =
200,000
Totals $1,000,000
2008
output 2007 pd
produktivitas 2006
dgn By input 2007
output 2007 pd
Produktivitas 2006
dan By input 2006
Hasil Opr
Aktual 06
4,800
4,800
4,000
30,000 x $25 =
$750,000
4,800 x $50 =
240,000
$990,000
30,000 x $24 =
$720,000
4,800 x $40 =
192,000
$912,000
25,000 x $24 =
$600,000
4,000 x $40 =
160,000
$760,000
Yudhi Herliansyah
Decomposition of Financial Partial Productively
Operasi 2007
Output 2007/
(input 2006 x
by input07)
DM : 4.800/800.000
= 0,006
DL : 4.800/200.000
= 0,024
output 2007/(input06
utk output 2007 x
By input 2007
Operasi 2006
output 2007/(input
output 06
2006 utk output 07 /(input 06
x By input 2006
by inpt 06
4.800/750.000
= 0,0064
4.800/240.000
= 0,0200
4.800/720.000
= 0,006667
4.800/192.000
= 0,025000
Perub Produktivitas
DM :
DL :
2008
0,006-0,0064 =0,0004 U
0,024-0,020 = 0,004 F
Perub Harga input
4.000/600.000
=0,006667
4.000/160.000
=0,02500
Perub Output
0,0064-0,006667= 0,000267 U
0,006667-0,006667=0
0,020-0,025 =0,005 U
0,025-0,025 = 0
Yudhi Herliansyah
Perubahan Produktivitas dari 2006
Perub Produktivitas Perub Harga input Perub Output Total Perub
DM
0,0004 U
+ 0,00267 U
+ 0
= 0,0006667 U
DL
0,004
+ 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
2008
Yudhi Herliansyah
PRODUKTIVITAS TOTAL
ProduktivitasTotal dapat dihitung sbb:
Jum lahunit ataunilai penjualanoutput
Jum lahbiayadari seluruhsum berdayainput
2008
Yudhi Herliansyah
Produktivitas Total
Rizone Tool Company
Data Operasi DB-2 tahun 2006 dan 2007
2006
2007
1. Produktivitas Total dalam Unit
a. Total unit yg diproduksi
4,000
4,800
b. Total Biaya prod variabel yg terjadi
$760,000 $1.000.000
c. Produktivitas Total= a/b
0,005263
0,0048
d. Penurunan Produktivitas tahun 2007: 0,0005263 (8,8%)
2. Produktivitas Total dl $ Penjualan
a. Total Penjualan
b. Total By prod var
$ 2.000.000 $ 2.400.000
$760,000 $1.000.000
c. Produktivitas Total= a/b
$ 2,6316
$2,40
d. Penurunan Produktivitas tahun 2007= 0,2316 (8,8%)
2008
Yudhi Herliansyah
• Kerjakan hal 358
2008
15-26
Yudhi Herliansyah
1. Financial partial productivity:
(1) Output
(2) Direct materials:
Quantity
Unit cost
x
Total direct materials cost
(3) DM financial partial productivity (1)  (2)
2005
2006
400,000
486,000
160
180
3,375
x
$3,125
$540,000
$562,500
0.7407
0.864
10,000
13,500
(4) Direct labor:
Hour spent
Hourly wage
Total direct labor cost
(5) DL financial partial productivity (1)  (4)
2008
x
$26
x
$25
$260,000
$337,500
1.5385
1.44
Yudhi Herliansyah
2. Total productivity:
(1) Output
2005
2006
400,000
486,000
$540,000
$562,500
260,000
337,500
$800,000
$900,000
0.5
0.54
Total cost:
Direct materials cost
Direct labor cost
(2) Total cost
(3) Total productivity (1)  (2)
2008
Yudhi Herliansyah
Managing Marketing Effectiveness
Pemasaran yg efektif membuat
perusahaan mampu:
• achieving budgeted
operating income
• attaining budgeted
market share
• adapting to change in
the market
2008
Yudhi Herliansyah
Slide 17-15
Sales Variances and Its Components
Managing Productivity and
Marketing Effectiveness
Sales Variance
2008
Yudhi Herliansyah
17
Sales Variances and Its Components
Sales Variance
Sales Price Variance
2008
Sales Volume Variance
Yudhi Herliansyah
Sales Variances and Its Components
Sales Variance
Sales Price Variance
Sales Volume Variance
Sales Quantity Variance
2008
Sales Mix Variance
Yudhi Herliansyah
Sales Variances and Its Components
Sales Variance
Sales Price Variance
Sales Volume Variance
Sales Quantity Variance
Market Size Variance
2008
Sales Mix Variance
Market Share Variance
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
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
of XV-1
2008
= (0.195 - 0.25) x 4,000 units x $350 = $77,000 U
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
of XV-1
= (0.195 - 0.25) x 4,000 units x $350 = $77,000 U
Sales mix
variance
of FB-33
= (0.805 - 0.75) x 4,000 units x $280 = $61,600 F
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
of XV-1
= (0.195 - 0.25) x 4,000 units x $350 = $77,000 U
Sales mix
variance
of FB-33
= (0.805 - 0.75) x 4,000 units x $280 = $61,600 F
Total sales mix variance - $77,000 U + $61,600 F = $15,400 U
2008
Yudhi Herliansyah
Sales Quantity Variance - Schmidt Machinery
Sales quantity Actual total Budgeted total
Budgeted sales Budgeted contrivariance 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
2008
Yudhi Herliansyah
Sales Quantity Variance - Schmidt Machinery
Sales quantity Actual total Budgeted total
Budgeted sales Budgeted contrivariance 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 - 4,000) x 0.25 x $350 = $ 87,500 favorable
XV-1
2008
Yudhi Herliansyah
Sales Quantity Variance - Schmidt Machinery
Sales quantity Actual total Budgeted total
Budgeted sales Budgeted contrivariance 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 - 4,000) x 0.25 x $350 = $ 87,500 favorable
XV-1
Sales quantity
variance for
FB-33
2008
= (5,000 - 4,000) x 0.75 x $280 = 210,000 favorable
Yudhi Herliansyah
Sales Quantity Variance - Schmidt Machinery
Sales quantity Actual total Budgeted total
Budgeted sales Budgeted contrivariance 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 - 4,000) x 0.25 x $350 = $ 87,500 favorable
XV-1
Sales quantity
variance for
FB-33
Total
2008
= (5,000 - 4,000) x 0.75 x $280 = 210,000 favorable
$297,500 favorable
Yudhi Herliansyah
Sales Quantity Variance - Schmidt Machinery
Schmidt Machinery Company
Further Analysis of Sale Quantity Variance
For December 20x2
Product Sales Mix Budgeted Mix Margin per Unit Total Contribution Margin
XV-1
0.25 5000 x 0.25 = 1250
$350
$350 x 1,250 = $ 437,500
FB-33
0.75 5000 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
2008
Yudhi Herliansyah
Sales Mix Variance - Schmidt Machinery
Flexible Budget with Flexible Budget with
Actual Sales Mix
Budgeted Sales Mix
Total actual
units of all
products sold x
Actual sales
mix x Budgeted
contribution
margin
Total actual
units of all
products sold x
Budgeted sales
mix x Budgeted
contribution
margin per unit
XV-1
2008
Yudhi Herliansyah
Sales Mix Variance - Schmidt Machinery
Flexible Budget with Flexible Budget with
Actual Sales Mix
Budgeted Sales Mix
5,000 x 0.32 x
$350
5,000 x .025 x
$350
=
=
$560,000
$437,500
XV-1
Sales mix variance, $122,500 F
2008
Yudhi Herliansyah
Sales Quantity Variance - Schmidt Machinery
Flexible Budget with
Budgeted Sales Mix
5,000 x .025 x
$350
=
$437,500
Master Budget
Total budgeted
units of sales
for all products
x Budgeted
sales mix x
Budgeted C/M
per unit
XV-1
2008
Yudhi Herliansyah
Sales Quantity Variance - Schmidt Machinery
Flexible Budget with
Budgeted Sales Mix
Master Budget
5,000 x .025 x
$350
4,000 x 0.25 x
$350
=
=
$437,500
$350,000
XV-1
Sales quantity variance, $87,500 F
2008
Yudhi Herliansyah
Sales Volume Variance - Schmidt Machinery
Flexible Budget with
Actual Sales Mix
Master Budget
5,000 x 0.32 x
$350
4,000 x 0.25 x
$350
=
=
$560,000
$350,000
XV-1
Sales quantity variance, $210,000 F
2008
Yudhi Herliansyah
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.
2008
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
Yudhi Herliansyah
Market Size Variance - Schmidt Machinery
Market
size =
variance
2008
Actual total Budgeted
units of the - total units of
market
the market
Budgeted Weighted
x market x average
share
budgeted
c/m per unit
Yudhi Herliansyah
Market Size Variance - Schmidt Machinery
Market
size =
variance
Actual total Budgeted
units of the - total units of
market
the market
Budgeted Weighted
x market x average
share
budgeted
c/m per unit
Market
size = (31,250 - 40,000) x 0.1 x $297.50 = $260,312.50 U
variance
2008
Yudhi Herliansyah
Market Share Variance - Schmidt Machinery
Market
Actual Budgeted
share = market - market
variance
share
share
2008
Actual total
Weighted
x units of the x average
industry
budgeted c/m
per unit
Yudhi Herliansyah
Market Share Variance - Schmidt Machinery
Market
Actual Budgeted
share = market - market
variance
share
share
Actual total
Weighted
x units of the x average
industry
budgeted c/m
per unit
Market
share = (0.16 - 0.10) x 31,250 x $297.50 = $557,812.50 F
variance
2008
Yudhi Herliansyah
The End
2008
Yudhi Herliansyah