Sistem Pengendalian Manajemen Pengukuran kinerja tradisional 3

Summary

The video script discusses key business performance metrics, focusing on efficiency, effectiveness, and productivity. It covers the challenges of adapting to market changes, such as declines in market share, and introduces concepts like Management by Exception, where only significant discrepancies are addressed. The importance of measuring productivity—both partial and total—is explored, alongside the impact of market conditions on performance. Additionally, the script emphasizes the need for continuous improvement in response to global competition, where consumer behavior now drives business success. The script concludes with a focus on using performance indicators like sales volume and profit to measure business outcomes.

Takeaways

• 😀 Performance measurement involves assessing both efficiency and effectiveness, including how well companies adapt to market changes.
• 😀 Effectiveness can be measured by comparing targets (e.g., sales, market share) with actual performance, even in times of market decline.
• 😀 Efficiency measurement includes comparing planned versus actual costs, with a focus on identifying discrepancies using variance analysis.
• 😀 Variance analysis highlights where discrepancies occur, but it doesn't explain why these differences happen or what corrective actions were taken.
• 😀 The principle of 'Management By Exception' suggests that small deviations (e.g., 5% or less) are ignored, while larger deviations are investigated for causes and corrective actions.
• 😀 In the context of marketing, key factors affecting performance include sales volume, market share, pricing, and product mix.
• 😀 Productivity measurement is a ratio of output to input, with the goal of assessing efficiency in generating products or services.
• 😀 Partial productivity measures focus on individual inputs (e.g., labor, material), while total productivity looks at all inputs combined.
• 😀 In a competitive global market, companies must continually improve their processes to maintain efficiency and productivity, as customers now hold more power than producers.
• 😀 Productivity improvement relies on measuring output against inputs (e.g., labor hours, material costs), and the focus is on ongoing, incremental improvement.

Q & A

What is the primary focus of the script in terms of business performance measurement?

The primary focus of the script is on measuring business performance through efficiency, effectiveness, and productivity, with an emphasis on adapting to market changes and evaluating performance using financial and operational data.

What is 'Management by Exception' and how is it applied in this context?

'Management by Exception' is a principle where management only intervenes when performance deviates significantly from expected results, such as variances above a 5% threshold. In the context of the script, it highlights that small deviations (below 5%) are ignored, potentially allowing inefficiencies or waste to persist.

How does the script define 'productivity'?

Productivity is defined as the ratio of output to input. In the context of the script, this includes both partial productivity (using one type of input) and total productivity (considering all inputs at once), with a focus on how efficiently a company can convert inputs into outputs.

What is the role of market share in assessing business performance, according to the script?

Market share is crucial in assessing business performance, as it reflects the company's position relative to competitors. A decline in market share is an indicator of potential issues, but if a company maintains a large portion of the market (e.g., 50%), it may still be considered successful in adapting to market changes.

What are the key factors affecting sales performance mentioned in the script?

The key factors affecting sales performance include price variance (the difference between planned and actual prices), sales volume, market size, and market share. Any changes in these factors can significantly impact overall performance.

What does the script suggest about using efficiency and productivity as performance indicators?

The script suggests that while efficiency and productivity are valuable performance indicators, they are often viewed through traditional management lenses and may not fully reflect the modern business environment where customer-driven competition plays a dominant role.

How does the script propose measuring productivity in a manufacturing context?

In a manufacturing context, productivity is measured by comparing outputs (such as the number of units produced) to the inputs used (such as labor hours, material costs, and other resources). This can be done through partial productivity (focused on one input) or total productivity (considering all inputs together).

Why is it important for businesses to adapt to changes in market conditions, as highlighted in the script?

Adapting to changes in market conditions is crucial because companies face increasing global competition. Failing to adapt, such as not adjusting to a decline in market share or shifts in customer preferences, can lead to a loss of competitiveness and business failure.

What are the limitations of variance analysis (selisih analysis) in measuring business performance?

The limitations of variance analysis include its inability to identify the root causes of discrepancies, such as why certain costs exceeded expectations. It also doesn't explain what actions management took or will take to address these variances, limiting its utility for decision-making.

How is the calculation of productivity explained in the context of the given example?

In the given example, productivity is calculated by comparing outputs (such as the number of motorcycles produced) to inputs (such as labor hours and material costs). The script also hints at using tools like Excel for calculating these productivity measures, comparing past performance to current results to assess efficiency improvements.