Documente Academic
Documente Profesional
Documente Cultură
R&D
R&D Design
Mkt. &
R&D Design Produc- Distri-
tion bution
Introduction
Growth
Introduction
Growth Maturity
Introduction
Growth Maturity
Decline
Introduction
TARGET
COSTING
23/12/2008 © Yudhi Herliansyah, 2008
TARGET COSTING
Cost
Target Costing, Theory of Constraints,
and Life Cycle Costing
The Theory of
Constraints
23/12/2008 © Yudhi Herliansyah, 2008
The Theory of Constraints
(Binding Constraint)
Target Costing, Theory of Constraints,
and Life Cycle Costing
Process One
Process Two
Process Three
Rope
Small amount of Work
Buffer
in Process Inventory
Process Five
Finished Goods
23/12/2008 Lihat halaman blocher© Yudhi Herliansyah, 2008
Slide 5-11
Tujuan Utama
TOC ABC
Fokus Jk Pendek; Fokus Kh Panjang;
analisis through-put analisis semua biaya
berdasar bahan dan produk; materials,
biaya terkait. labor dan overhead
Cost Drivers
TOC ABC
Utilisasi tdk langsung Utk
cost drivers. mengembangkanpema
haman cost drivers pd
level unit, batch,
product dan facility
Penggunaan
Utama
TOC ABC
Optimasi arus Strategic pricing dan
produksi dan product profit planning
mix jk pendek
Upstream Costs:
Research and develop-
ment
Design: prototyping,
testing, concurrent
engineering, quality
development
Upstream Costs:
Research and develop-
ment
Design: Manufacturing
prototyping, Costs:
testing, concurrent
Purchasing
engineering, quality
Direct manufacturing
developmentcosts
Indirect manufac-
turing costs
Upstream Costs:
Research and develop-
ment
Design: Manufacturing
prototyping, Costs:
testing, concurrent
Purchasing
engineering, quality
Direct Downstream Costs:
manufacturing
developmentcosts Marketing and distribution--
packaging, shipping, samples.
Indirect manufac-
turing costs promotion, advertising
Service and warranty--recalls,
service, product liability,
customer support
Menurunkan waktu
ke pasar
Menurunkan biaya
servis yang
diekspektasi
Improve
manufaktur yang
mudah
Rencanakan Proses
dan desain
23/12/2008 © Yudhi Herliansyah, 2008
Tahap Desain
• 4 metode desain:
• 1. Basic engineering, desainer bekerja terpisah dengan
bagian lain dalam manufaktur
• 2. Prototyping, pengembangan model dengan melakukan
percobaan oleh tekhnisi dan pelanggan.
• 3. Templating, desain produk yang ada di tambah atau
dikurangi supaya sesuai dengan spesifikasi yg
diharapkan
• 4. Concurrent engineering, pengintegrasian dalam desain
produk dengan pemasaran, produksi dalam
siklus hidup.
Incomplete Analysis
23/12/2008 © Yudhi Herliansyah, 2008
Slide 5-16
Incomplete Analysis
23/12/2008 © Yudhi Herliansyah, 2008
Slide 5-16
Complete Analysis
23/12/2008 © Yudhi Herliansyah, 2008
Slide 5-16
Complete Analysis
23/12/2008 © Yudhi Herliansyah, 2008
Latihan Target Cost