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Lean Accounting, Target Costing, dan Balanced Scorecard

Akuntansi Manajemen: Kelas Matrikulasi 27C1 PPAk FEB UGM
by

fitrah afdhal

on 16 July 2013

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Transcript of Lean Accounting, Target Costing, dan Balanced Scorecard

@dillarashi
@meta2308
@putri__ardi
@sitirahayu_siti
Lean Manufacturing

What is Lean Manufacturing?
Lean Manufacturing adalah
pendekatan yang didesain untuk memaksimalkan nilai (value) bagi pelanggan sembari meniadakan buangan (waste).
ini memiliki ciri pengiriman produk yang benar
~ dalam jumlah yang benar
~ dengan kualitas yang tepat (zero defect)
~ pada saat yang tepat (exact time), sesuai dengan kebutuhan konsumen
~ serta dengan kos serendah mungkin
5 Principles of Lean Thinking

Value
Value Stream
Flow
Pull
Perfection
The 7 Wastes
Lean Accounting
Life-Cycle Cost Management and The Role of Target Costing
Balanced Scorecard
What are product-life cycle, life-cycle costs, and value chain?
Siklus hidup produk
Kos siklus hidup
semua kos yang terkait dengan produk
sepanjang siklus hidupnya
Rantai nilai
Kumpulan aktivitas yang dibutuhkan untuk merancang, mengembangkan, memproduksi, memasarkan, dan melayani suatu produk atau jasa
Target Cost
Selling price - Desired profit = Target Cost
adalah tipe akuntansi yang dirancang untuk perusahaan-perusahaan yang telah menerapkan tekhnik lean manufacturing
Review Skenario
Full transcript