Lean Accounting, Perhitungan Biaya Target Dan Balance (1)

7/25/2019 Lean Accounting, Perhitungan Biaya Target Dan Balance (1)

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LEAN ACCOUNTING,

PERHITUNGAN BIAYATARGET DAN BALANCE

SCORECARD

Chapter 16AKUNTANSI MANAJEMEN


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LEAN MANUFACTURING

aa!ah pe#e$ata# %a#& 'e(a'# )#t)$ *e#'aa$a+)a#&a# a# *e*a$('*a!$a# #'!a' +a&' pe!a#&&a#

S'(te* !ea# *a#)-a.t)r'#& *e*)#&$'#$a# para *a)#t)$ *e#'aa$a# +)a#&a#, *e#&)ra#&' +'a%a, a#*e#/a' e0('e#

I*p!e*e#ta(' !ea# *a#)-a.t)r'#& %a#& +a'$ te!ah*e*+er' +er+a&a' per+a'$a# +e(ar (epert'

2 kualitas yang lebih baik

2 peningkatan produktivitas

2 pengurangan waktu tunggu

2 pengurangan persediaan dalam jumlah besar

2 pengurangan waktu penyetelan

2 penurunan biaya produksi

2 peningkatan tingkat produksi


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PRINSIP LEMANUFACTURINGMe#(pe('0$a('$a# #'!a' pr3)$ (e.ara tepatMe#&'e#t'0$a('$a# 4ar)( #'!a'5 )#t)$ t'ap

pr3)$('

Me#.'pta$a# ar)( #'!a' ta#pa &a#&&)a#

Me*)#&$'#$a# pe!a#&&a# *e#.'pta$a# #'!apr3)(e#

Me#&e/ar $e(e*p)r#aa#


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Nilai Berdasarkan Produk(Value by rodu!"#

N'!a' %a#& +er$a'ta# e#&a# pr3)$ terte#t)0t)r pr3)$ terte#t)

Me#a*+ah #'!a' a# -)#&(' %a#& t'a$ ''#&'pe!a#&&a# aa!ah pe#%'a#%'aa# 7a$t) a#

()*+er a%aMe#'!a' #'!a' aa!ah pr3(e( %a#& +er3r'e#ta(

e$(ter#a! a# t'a$ apat '!a$)$a# (e.ara'#ter#a! Ha#%a 0t)r %a#& +er#'!a' ta*+ah %a(ehar)(#%a 'ha('!$a# (eh'#&&a a$t'8'ta( %a

t'a$ +er#'!a' ta*+ah har)( 't'aa$a#


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Arus Nilai (Value Stream#

A$t'8'ta( 'a!a* ar)( #'!a' aa!ah ar)( +er#'!a' ta*+ah ata) t'a$

+er#'!a' ta*+ah A$t'8'ta( %a#& t'a$ +er#'!a' ta*+ah aa!ah ()*++)a#&a#


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Aliran Nilai (Value S"rea$#

Lean manufacturing*e#&)ra#&' 7a$t) t)#&&perp'#aha# (e.ara ra*at'( a# *e*)#&$'#pr3)$(' +at.h $e.'! 9+er83!)*e re#ah: )#t)+er+a&a' pr3)$ %a#& +er+ea 9+er8ar'a(': e

.araPe#&)ra#&a# 7a$t) pe#%ete!a#;per)+ah

Me#&&)#a$a# Se! pr3)$(' 9CellularManufacturing:


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Pull Value

Lean manufacturing *e#&&)#a$a# (%(te* p)!!

T)/)a# lean manufacturing aa!ah *e#'aa$+)a#&a# e#&a# *e#&ha('!$a# pr3)$ ha#%'+)t)h$a# *e!a!)' pr3(e( pr3)$('

T'ap 3pera(' ha#%a *e#&ha('!$a# apa %a#& )#t)$ *e*e#)h' per*'#taa# ar' 3pera(' (e

T'a$ aa pr3)$(' %a#& '!a$)$a# (a*pa' aar' pr3(e( (e+e!)*#%a %a#& *e#)#/)$$a# )#t)$ *e*pr3)$('


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BUANGAN (%ASTE#Aa!ah (e&a!a (e()at) %a#& t'a$ *e*'!'$' #'!a' +a&' pe!a#+)a#&a# *e#&har)($a# 'e#t'0$a(' +er+a&a' +e#t)$ a# (

Ber'$)t e!apa# ()*+er %a#& )*)*#%a 'a#&&ap (e+a&a()*+er +)a#&a#

Pr3)$ .a.at

Pr3)$ +er!e+'h +ara#& %a#& t'a$ '+)t)h$a#

Per(e'aa# +ara#& %a#& *e#)#&&) 'pr3(e( ata) '&)#

Pe*r3(e(a# %a#& t'a$ '+)t)h$a#

Perp'#aha# $ar%a7a# %a#& t'a$ per!)

Tra#(p3rta(' +ara#& %a#& t'a$ per!)


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Per&i"un'an Arus Nilai un"ukMul"irodukPer&i"un'an Biaya Produk

De#&a# *)!t'pr3)$, +'a%a pr3)$ )#t)$ +er+a&a' a#'!a' 'h't)#& e#&a# +'a%a ratarata (e()#&&)h#%a

De#&a# *e#&&)#a$a# +er+a&a' )#'t %a#& '$'r'*$(e+a&a' &a#t' ar' )#'t %a#& 'ha('!$a#, a$a# *e*+para *a#a/er ter*3t'8a(' )#t)$ *e#&)ra#&' per(eJ'$a )#'t %a#& '$'r'*$a# !e+'h +a#%a$ ar'paa %a#'ha('!$a#, *a$a +'a%a )#'t a$a# *e#'#&$at 9$are#apr3)$(' )#'t %a#& 'pr3)$(' a# t'a$ '$'r'* a$a#

'ta*+ah (e+a&a' pe*+'!a#&:, h'#&&a *e#'aa$a# )#t)$ *e#)* )$ er(e'aa#


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Pen'ukuran iner)a Sis"e$akun"ansi lean S'(te* a$)#ta#(' lean*e#&&)#a$a# Box Scorecard%

*e*+a#'#&$a# *atr'$( 3pera('3#a!, $apa('ta(, a# +er+a&a' $'#er/a *'#&&) (e+e!)*#%a a# t'#&$at %a#

''#&'#$a# *a(a *e#ata#&

Pe#e$ata# pe#&e#a!'a# !ea# *e#&&)#a$a# +a)ra#$e)a#&a# a# #3#$e)a#&a# )#t)$ ar)( #'!a'

U#t)$ *e#&)$)r 3pera('3#a!#%a *e#&&)#a$a# )#'t %per 3ra#& )#t)$ )$)ra# pr3)$t'8'ta( par('a! te#a&a $

(eh'#&&a *e#/a' )$)ra# e0('e#(' te#a&a $er/a Kapa'+er' $ate&3r'produktif,nonproduktif a# ter(e'a

A&ar $'#er/a $e)a#&a# apat *e#'#&$at, (a!ah (at) p%a#& pa!'#& !3&'( a# pra$t'( )#t)$ aa!ah +er$3*'t**e#&&)#a$a# ()*+er a%a %a#& ter(e'a )#t)$ *e*)(aha Dar' pe#&)$)ra# $'#er/a %a#& '$etah)' (e+e!)

a$a# *e*+er' '#-3r*a(' ter$a't $3#'(' $e)a#&a# %a#


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MANA*EMEN BIA+A SILUS,-I..AN PER-ITUNGAN BIA+A TARG

S'$!)( h')p pr3)$ aa!ah 7a$t)'*a#a pr3)$ 't) h')p ar'pe#&3#(epa# h'#&&a *e#/a' ta$terpa$a' Ja' +'a%a ('$!)( h')p aa!(e&a!a +'a%a %a#& +erh)+)#&a# e#pr3)$ )#t)$ $e(e!)r)ha# ('$!)(h')p#%a Ha! '#' *e!'p)t'pe#&e*+a#&a#, pr3)$(', a# )$)#

!3&'(t'$


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Model Pen'&i"un'an Biaya Tar'e


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BALANCE. SC/RECAR


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PENERJEMAHAN STRATEG


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Peranan Ukuran inerU$)ra# $'#er/a 't)r)#$a# ar' 8'(', (trate&', a# t)/)a

per)(ahaa# U$)ra#)$)ra# '#' har)( '(e'*+a#&$a# a

U$)ra# !a&

U$)ra# !ea 9pe#&&era$ $'#er/a:

U$)ra# 3+/e$t'-

U$)ra# ()+/e$t'- U$)ra# $e)a#&a#

U$)ra# #3#$e)a#&a#

U$)ra# e$(ter#a!

U$)ra# '#ter#a!


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Men'&ubun'kan Ukuran iner)a denS"ra"e'i


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PERSPETIF EUANGA

Tu)uan UkuranPer"u$bu&an Pendaa"an0

Me#a'$$a# /)*!ah pr3)$ +ar) Per(e#ta(e Pe#apata# ar' pr3)$ +ar)

Me*+)at ap!'$a(' +ar) Per(e#ta(e pe#apata# ar' ap!'$a(' +ar)

Me#&e*+a#&$a# pe!a#&&a# a#pa(ar +ar)

Per(e#ta(e pe#apata# ar' ()*+er +ar)

Me#&a3p(' (trate&' pe#etapa# har&a+ar)

Pr30ta+'!'ta( pr3)$ a# pe!a#&&a#

Penurunan Biaya0

Me#)r)#$a# +'a%a pr3)$ per )#'t B'a%a pr3)$ per )#'t

Me#)r)#$a# +'a%a pe!a#&&a# per )#'tB'a%a pe!a#&&a# per )#'t

Me#)r)#$a# +'a%a /a!)r '(tr'+)(' B'a%a per /a!)r '(tr'+)('

Pe$an1aa"an Ase"0

Me*per+a'$' pe*a#-aata# a(et Ret)r# O# I#8e(t*e#t

E.3#3*'. =a!)e Ae


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PERSPETIF PELANGGA

Tu)uan UkuranU"a$a

Me#'#&$at$a# pa#&(a pa(ar Pa#&(a Pa(ar 9per(e#ta(e pa(ar:

Me#'#&$at$a# rete#(' pe!a#&&a#Per(e#ta(e pert)*+)ha# +'(#'( pe!a#&&a# %a#& aa

Per(e#ta(e pe!a#&&a# %a#& $e*+a!'

Me#'#&$at$a# a$)'('(' pe!a#&&a# J)*!ah pe!a#&&a# +ar)

Me#'#&$at$a# $ep)a(a# pe!a#&&a# T'#&$at ar' ()r8e' pe!a#&&a#

Me#'#&$at$a# pr30ta+'!'ta( pe!a#&&a# Pr30ta+'!'ta( pe!a#&&a#

Nilai iner)a

Me#)r)#$a# har&a Har&a

Me#)r)#$a# +'a%a pa(.ape*+e!'a# B'a%a pa(.ape*+e!'a#

Me*per+a'$' -)#&(' pr3)$ T'#&$at ar' ()r8e' pe!a#&&a#

Me*per+a'$' $)a!'ta( pr3)$ Per(e#ta(e +ara#& %a#& '$e*+a!'$a#

Me#'#&$at$a# $ea#a!a# pe#&'r'*a#Per(e#ta(e pe#&'r'*a# tepat 7a$t)

Ja7a! %a#& t'a$ terpe#)h'

Me*per+a'$' .'tra a# rep)ta(' pr3)$ T'#&$at ar' ()r8e' pe!a#&&a#


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PERSPETIF PR/SES

Tu)uan UkuranIno2asi

Me#'#&$at$a# /)*!ah pr3)$ +ar) J)*!ah pr3)$ +ar) 8er()( %'re#.a#a$a#

Me#'#&$at$a# pr3)$ %a#& '*'!'$'Per(e#ta(e pe#apata# ar' pr3)$ %a'*'!'$'

Me#)r)#$a# 7a$t) pe#&e*+a#&a# pr3)$+ar)


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UURAN UMUM UNTU %APR/SES

Waktu Siklus dan Velositas

Efsiensi Siklus Manuaktur (MCE

S


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PERSPETIF PEMBELA*ARAN.AN PERTUMBU-AN

Tu)uan Ukuran

Penin'ka"an ke$a$uankarya3an

T'#&$at $ep)a(a# $ar%a7a#Per(e#ta(e pe#&&a#t'a# $ar%a

Pr3)$t'8'ta( $ar%a7a# 9pe

per $ar%a7a#:

J)*!ah /a* pe!at'ha#

Ra('3 (trate&'( .a$)pa#

9per(e#ta(e $e+)t)ha#

pe$er/aa# %a#& 'pe#)h':Penin'ka"an $o"i2asi dan

eliba"an

Sara# per $ar%a7a#

Sara# per $ar%a7a# %a#& '!a$

Penin'ka"an ke$a$uan

sis"e$ in1or$asi

Per(e#ta(e pr3(e( e#&a# $e

*ere(p3#( +a!'$ a!a* 7a$t)

Per(e#ta(e $ar%a7a# *e

pe!a#&&a# e#&a# a$(e( 3

'#-3r*a(' pe!a#&&a# a# pr3


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23/34

ULASAN ARTIKEL


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E$iri!al E2iden!e on "&ee4e!"i2eness o1 BSC

A ()r8e% )#erta$e# +% the I#ter#at'3#a! I#(t'tBa#$'#& a# ?'#a#.'a! Ser8'.e(, Lee( U#'8er('B)('#e(( S.h33! re8ea!e that 1@ 3- pr'8ate (0r*( app!% Ba!a#.e S.3re.ar *eth33!3&%


25/34

BSC in Ci"y and Coun"y Coun!ils

The &38er#*e#t( *'(('3#( are 0e 2the% .a##3t +e .ha#&e ow the% *'(('3#( '( #3t 0e th'( '( (trate&%

The pr3+!e* '( 7hat '- there are *)!t'p!e (trate&'e( +e'#& p)r()e at 3#.e>

H37 7'!! 7e $#37 '- th'( '( happe#'#&>

The +a!a#.e (.3re.ar '( a (trate&'. *a#a&e*e#t (%(te* 9#3t 3#!% a *ea(%(te*: that e#a+!e( 3r&a#'at'3#( t3 .!ar'-% the'r 8'('3# a# (trate&% a# tthe* '#t3 a.t'3#

C't% .3)#.'!( are #3 3)+t 'ere#t -r3* .3*pa#'e( '# ter*( 3- 3+/e.t'8e( a

Ne8erthe!e((, 't '( p3(('+!e t3 *ap the -eat)re( 3- a pr'8ate .3rp3rat'3# 3# t3r&a#'at'3#

The (ta$eh3!er( '# a .3rp3rat'3# are (t3.$h3!er(, .)(t3*er(, *a#a&er( eS'*'!ar!%, '# .a(e 3- a p)+!'. 3r&a#'at'3#, the (ta$eh3!er( are tapa%er(, !eet.


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C't% .3)#.'!( .3#te*p!at'#& 3# '*p!e*e#t'#& the BSC #ee t3 e0#e the -3)r pe3- BSC '# the .3#tet 3- a .'t%

The ?'#a#.'a! per(pe.t'8e (h3)! *ea()re a# 'e#t'-% e!'8era+!e (er8'.e( atpr'.e, ()pp3rt *a'#te#a#.e 3- (3)# 0#a#.'a! p3('t'3#, 'e#t'-% -)#'#& *e.haa# ()pp3rt a..3)#ta+!e a# re(p3#('+!e )(e 3- -)#( '# .'t%7'e (trate&'. (.

The I#ter#a! Pr3.e(( per(pe.t'8e e#.3)ra&e( a .'t% t3 .ha#&e a# '*pr38e thee!'8er( (er8'.e(, (pe.'0e( .erta'# (trate&%re!ate 3+/e.t'8e(, a# e#.3)ra&epr3).t'8e )(e 3- re(3)r.e( &eare t37ar a.h'e8e*e#t 3- the C't%( *'(('3#

The C)(t3*er per(pe.t'8e a( the 4t3p !'#e5 per(pe.t'8e repre(e#t( a (tr).t)raepart)re -r3* the Ba!a#.e S.3re.ar (tr).t)re 3- the pr'8ate (e.t3r The C)per(pe.t'8e '# th'( 4t3p !'#e5 p3('t'3# 3# the (.3re.ar reFe.t the -a.t that the(er8'.e e!'8er% 3r&a#'at'3# a# t%p'.a!!% (h3)! .3#ta'# 3+/e.t'8e( repre(e#(trate&%re!ate (er8'.e( e!'8ere t3 .'t'e#(

The Lear#'#& a# Gr37th per(pe.t'8e (h3)! +e e('e t3 ()pp3rt the 3+/e.three 3ther per(pe.t'8e( Th'( per(pe.t'8e 'e#t'0e( the C't%( #ee( t3 e#()re*p!3%ee ($'!!( a# te.h#3!3&'.a! .apa+'!'t'e( a!!37 -3r ()..e((-)! (trate&'. a.Lear#'#& a# Gr37th a!(3 '#'.ate( the t%pe( 3- tra'#'#&, ($'!!(, a# te.h#3!3eee t3 .arr% the 3r&a#'at'3# -3r7ar


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Ma#% -eera! epart*e#t(, (tate &38er#*e#t( a# .'t% .3)#.'!(

a# e!(e7here ha8ea3pte the BSC -3r (trate&'. *a#a&e*e#t


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S"es in I$le$en"a"ion (E5a$le 0 Ci"y o1C&arlo""e Nor"& Carolina#

The (tart'#& p3'#t '# the eer.'(e '( the e8e!3p*e#t 3- the M'(('3# State*epre(e#t:, the ='('3# 9the -)t)re:, a# the Ser8'.e re(p3#(e( 9P!a##'#& -3r Re

The &ap +et7ee# #37 a# the -)t)re !ea( t3 a p!a# 3- a.t'3# t3 a.h'e8e theH37 7e &et t3 the -)t)re '#83!8e( (trate&'e( Strate&% '( a h%p3the('( a+3)tr'8e( 3r&a#'at'3#a! ()..e((

The .'t% 3- Char!3tte, N3rth Car3!'#a, U S, e0#e( 't( 8'('3# a( -3!!37(

Char!3tte 7'!! +e

The (a-e(t !ar&e .'t% '# A*er'.a

The *3(t pr3(per3)( -3r a!! .'t'e#(

A .'t% 3- &reat #e'&h+3rh33(

The pre*'er .'t% -3r '#te&rat'#& !a# )(e a# tra#(p3rtat'3# .h3'.e(

A .'t% 3- e#8'r3#*e#ta! (te7ar(h'p


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The C't% 3- Char!3tte ha( ha a !3#& tra't'3# 3- per-3r*a#.e *ea()re*e#t -3r .'t%ha8'#& '#(t't)te Ma#a&e*e#t +% O+/e.t'8e( '# 1 In 6778, the C't% +e&a# 't('*p!e*e#tat'3# 3- the Ba!a#.e S.3re.ar, a per-3r*a#.e *a#a&e*e#t *3e! tha.ha!!e#&e( 3r&a#'at'3#( t3 e8a!)ate ()..e(( a# a.h'e8e*e#t a.r3(( -3)r per(pe.0#a#.'a!, .)(t3*er, '#ter#a! pr3.e((e( a# !ear#'#& a# &r37th

By 6779, the C't% 3- Char!3tte ha e8e!3pe 't( 0r(t Ba!a#.e S.3re.ar, the C3rpS.3re.ar S'#.e the#, the C't% 3- Char!3tte ha( +ee# '#).te '#t3 the Ba!a#.e S.C3!!a+3rat'8e Ha!! 3- ?a*e

The B)&et E8a!)at'3# 3.e '( re(p3#('+!e -3r a*'#'(ter'#& the C't%( (trate&'. pr3.e((, 7h'.h '#.!)e( e8e!3p'#& Char!3tte( C3rp3rate S.3re.ar

The C't% 3- Char!3tte( per-3r*a#.e *a#a&e*e#t a# (trate&'. p!a##'#& appr3a.h 'e#t'-%'#& 3r&a#'at'3#a! (trate&% +a(e 3# C't% C3)#.'! ?3.)( Area(, tra#(!at'#& a.3**)#'.at'#& the (trate&% thr3)&h the C3rp3rate S.3re.ar 9e8e!3p'#& .3rp3rat3+/e.t'8e(

a# *ea()re(:, '*p!e*e#t'#& the (trate&% a( e(.r'+e +% the Strate&'. ?3.)( AreKe% B)('#e(( U#'t a# S)pp3rt B)('#e(( U#'t +)('#e(( p!a#(

C't% .3)#.'!( 3-te# (tart the pr3.e(( 7'th the 'e#t'0.at'3# 3- $e% (3.'a! /)(t'.e the*(er8'.e( a# (trate&'e( (h3)! *a$e a .3#tr'+)t'3# t37ar( The(e the*e( .3)! +'#e)a!'t'e(, p)+!'. (a-et%, E.3#3*'. e8e!3p*e#t et. The (trate&'. the*e( are e8'('3# a# a((e((*e#t( The (trate&'. the*e( !ea( t3 *etr'.( !'$e .%.!e t'*e re).)(t3*er appr38a! rat'#&, ($'!!( a8a'!a+!e et. The #et (tep '( t3 (et tar&et( -3r ea.*etr'.( The tar&et( the# '.tate 7hat (trate&'. '#'t'at'8e( #ee t3 +e ta$e#


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A Sa$le &eal"& and so!ial !are e!ono$y S"ra"e'y


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A Sa$leCi"yCoun!il

Balan!edS!ore!ard


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Con!lusion 0

The Ba!a#.e S.3re.ar 9BSC: pr38'e( a -ra*e73r$ #eee -3r (trate&'.a# 3r&a#'at'3#a! !ear#'#& Na*e( 3- t33!( a# te.h#')e( *a% .ha#&e,-eat)re( 7'!! .3#t'#)e

a: Per1or$an!e $easure$en"s0The BSC pr38'e( a# 3+/e.t'8e 7a% .3)#.'!( per-3r*a#.e I# the a+(e#.e 3- a .3here#t -ra*e73r$ *a#a)(e a h3. *ea()re( that ha8e !'tt!e 3r #3 .3##e.t'3# t3 38era!! 3+/e.

b: Resul"s,based lannin' and $ana'e$en"0The BSC '( a re()!t( +a# *a#a&e*e#t t33! It !'#$( (trate&% a# per-3r*a#.e *ea()re( a#'#terepe#e#.'e( +et7ee# *ea()re( The '#ter !'#$a&e( pr38'e a -ra!''#& e*p!3%ee 3+/e.t'8e( 7'th the 3r&a#'at'3#a! 3+/e.t'8e

!: In!reased use o1 in1or$a"ion "e!&nolo'y0 I*p!e*e#t'#& BSC '( '+e.3*'#& IT '#te#('8e '# 3rer t3 .3!!e.t rep3rt ata a# .a(.ae tha.r3(( the 3r&a#'at'3# O#.e the *etr'.( a# ata .3!!e.t'3# pr3.e)e0#e, a# '#-3r*at'3# '#-ra(tr).t)re .a# he!p &reat!% '# *a#a&'#& thA ata+a(e+a.$e 7e+ '#tra#et .a# +e )(e +3th -3r ata .3!!e.t'3# rep3rt'#& Th'( .a# +e e8e!3pe at re!at'8e!% !37 .3(t


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Con!lusion 0d: In!reased s&arin' o1 da"a 1or ben!&$arkin'0


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SESI TAN+A *A%AB

Lean Accounting, Perhitungan Biaya Target Dan Balance (1)

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