Value Chain Analysis
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Prodi Akuntansi FE UAJY
Bab 11 VALUE CHAIN ANALYSIS
www.fe.uajy.ac.id
Prodi Akuntansi FE UAJY
Valu e Chain Analy sis (concerned with the focus of Cost Management efforts)
St rategi c Vi ew – a linked set of value-creating activities from basic raw material sources to the final consumer. External focus identifies places in activity chain to enhance customer value or reduce costs in order to achieve sustainable competitive advantage. internal and external linkage Conv entio nal Vi ew – a linked set of valuecreating activities taking place within the boundaries of an organization. Objective is to maximize value added, i.e., the difference between sales and purchases. internal linkage
www.fe.uajy.ac.id
2
Prodi Akuntansi FE UAJY
Definis i
Michael Porter: “Competitive Advantage: Creating and Sustaining Superior Performance (1985) Analisa mata rantai menjelaskan aktivitas-aktivitas yang terjadi dalam dan sekitar organisasi dan menghubungkannya dengan posisi kompetitif suatu organisasi dalam bisnis Analisa yang menentukan nilai yang dapat ditambahkan setiap aktivitas pada produk/jasa yang dihasilkan perusahaan Analisa yang memerinci suatu organisasi menjadi serangkaian “value generating activities” yang dapat dikembangkan guna menciptakan keunggulan kompetitif perusahaan
www.fe.uajy.ac.id
3
Prodi Akuntansi FE UAJY
Definis i
Analisa ini digunakan untuk memahami kekuatan strategi perusahaan dibandingkan dengan pesaingnya Didasarkan pada asumsi bahwa organisasi merupakan serangkaian sumber ekonomi yang dirangkai secara sistematis untuk menghasilkan sesuatu Analisa yang dapat digunakan untuk menetapkan aktivitas mana yang sebaiknya dilakukan di dalam perusahaan dan aktivitas mana saja yang sebaiknya disediakan oleh pihak luar (outsources)
www.fe.uajy.ac.id
4
Prodi Akuntansi FE UAJY
Definis i
Value Chain secara tradisional digambarkan sebagai kumpulan aktivitas yang dilaksanakan oleh perusahaan dalam bidang fungsional yang berbeda
Output dari analisa ini adalah penilaian efektivitas dari setiap matarantai atau value chain yang ada
Alat yang penting dalam manajemen strategik dalam kompetisi ketat, perusahaan harus mengelola aktivitas dan biaya secara stratejik
www.fe.uajy.ac.id
5
Prodi Akuntansi FE UAJY
Anali sa Value C hain
Pengelolaan biaya yang difokuskan pada internal maupun eksternal Value chain merupakan mata rantai dari pemasok bahan baku sampai konsumen akhir produk yang dihasilkan perusahaan Value chain berbeda dengan dengan value added Kelemahan value added: terlalu lambat dimulai dan terlalu cepat diakhiri
www.fe.uajy.ac.id
6
Prodi Akuntansi FE UAJY
Val ue Chai n vs Val ue Added
VC lebih baik dibandingkan dengan VA VA terlalu lambat dimulai dan terlalu cepat diakhiri VC menekankan pada empat bidang peningkatan laba yaitu: Hubungan dengan pemasok Hubungan dengan konsumen Hubungan proses dengan VC unit bisnis Hubungan silang antar VC unit bisnis antar perusahaan
www.fe.uajy.ac.id
7
Manf aat Val ue Chai n Anal ysi s
Prodi Akuntansi FE UAJY
Membuat perusahaan terintegrasi dalam penilaian strategi membeli atau menjual Membantu perusahaan dalam mengintegrasikan kegiatannya dari hulu sampai ke hilir Membantu mengidentifikasikan driver biaya yang unik di setiap aktivitas perusahaan Membantu memahami kekuatan relatif pembeli lawan penjual Membantu perusahaan dalam menentukan “competitive advantage” dan bagaimana mencapainya Membantu memahami hubungan antar unit bisnis dalam industri
www.fe.uajy.ac.id
8
Prodi Akuntansi FE UAJY
Industrial
Val ue Cha in
The industrial value chain is the linked set of value-creating activities from basic raw materials to the disposal of the finished product by end-use customers. Fundamental to a value-chain framework is the recognition that there exist complex linkages and interrelationships among activities both within and external to the firm.
www.fe.uajy.ac.id
9
Prodi Akuntansi FE UAJY
In ternal and External Lin kages There are two types of linkages that must be analyzed and understood: internal and external linkages. Internal linkages are relationships among activities that are performed within a firm’s portion of the value chain. Two types of activities Organizational activities Operational activities External linkages describe the relationship of a firm’s value-chain activities that are performed with its suppliers and customers. There are two types: supplier linkages and customer linkages.
www.fe.uajy.ac.id
10
Prodi Akuntansi FE UAJY
The Value Ch
ain Sys tem
Firm’s value chain is part of larger system value system Supplier value chain Firm value chain Channel value chain Buyer/customer value chain Linkage exist in a firm value chain and between value chain competitive advantage depends on not only on its own value chain, but also on its ability to manage value system of which it is a part
www.fe.uajy.ac.id
11
Prodi Akuntansi FE UAJY
The Value Ch
www.fe.uajy.ac.id
ain Sys tem
12
Prodi Akuntansi FE UAJY
Organi zational
Acti viti es
Organizational activities are of two types: structural and executional. Structural activities are activities that determine the underlying economic structure of the organization. Executional activities are activities that define the processes and capabilities of an organization and thus are directly related to the ability of an organization to execute successfully.
www.fe.uajy.ac.id
13
Prodi Akuntansi FE UAJY
Comp etitiv e Adv antage
Cos t advantage Me lalui p em aha man b iaya , da n m emasti kan hany a te rjadi p ada a kt ivi ta s ya ng m enc ipta kan nilai Re ducing the c ost of i ndi vi du al v alue c ha in act ivi ti es a tau Rec onfi gu ring the e xi sti ng va lue cha ins
Diff ere nt ia tion
Fokus pa da a kti vi ta s ya ng be rhu bu nga n de nga n kemampuan da n k om pe te nsi pe rusa ha an unt uk melaksa na ka n a kti vi ta s sec ara l ebih ba ik da ri yang lain Cha ngi ng ind ivi du al va lue cha in a ta u reconf igu ring the e xisti ng v alue c ha ins www.fe.uajy.ac.id
14
Cost Ad va nt age:
Prodi Akuntansi FE UAJY
Reducing t he c os t o f i ndi vid ual value chain activ itie s
Controlling cost drivers better than do the competitors Cost driver related to value chain
Economic of scale Learning Capacity utilization Linkages among activities Interrelationship among business unit Degree of vertical integration Timing of market entry Firm’s policy Geographic location Regulations
www.fe.uajy.ac.id
15
Cost Advanta ge : Reconfig uring
Prodi Akuntansi FE UAJY
the exis ti ng value chai ns
structural changes
New production process New distribution channels Different sales approach
www.fe.uajy.ac.id
16
Prodi Akuntansi FE UAJY
Di ffer enti atio n:
Ch an gi ng i ndividua l val ue ch ai n
Can arise from any part of the value chain Stems from uniqueness Drivers of uniqueness
Policies and decisions Linkage among activities Timing Location Interrelationship Learning Integration Scale Institutional factors www.fe.uajy.ac.id
17
Prodi Akuntansi FE UAJY
Di ffer enti atio n:
Re con figur ing th e val ue ch ain
Forward integrate in order to perform functions that once were performed by customers customer Backward integrate in order to have more control over its inputs supplier
www.fe.uajy.ac.id
18
Prodi Akuntansi FE UAJY
Valu e Chain Model
www.fe.uajy.ac.id
19
Prodi Akuntansi FE UAJY
Val ue Chai n Mod el: Prima ry a cti viti es
Primary activities berhubungan langsung dengan pembuatan dan pengiriman barang /jasa
Inbou nd l ogi st ic: rece iving and wa rehou si ng r aw and the ir di st ribu ti on to th e manu fa ctu ring a s the y r equ ired Op erati on: the p roce ss of tr ansf or ming inp uts into f inishe d pr odu ct a nd ser vices Ou tbou nd l ogi sti cs: th e wa reh ousing and distr ibu ti on of fi ni she d goo ds Ma rke ti ng a nd Sales: the ide nt ifi ca ti on of cust omer ne eds a nd th e ge ne rati on of sa les Serv ices: the supp ort of c ust omers a fte r the products a nd se rvi ces a re sol d to th em
www.fe.uajy.ac.id
20
Some Fact ors to Consider i n Assessi ng a Fi rm ’s Pri mary Act iviti es
Inbo und L ogi stic s
Prodi Akuntansi FE UAJY
Location of distribution facilities to minimize shipping times Excellent material and inventory control systems
Operat ions
Efficient plant operations Appropriate level of automation Quality production control systems to reduce costs and enhance quality Efficient plant layout and workflow design
www.fe.uajy.ac.id
21
Some Fact ors to Consider i n Assessi ng a Fi rm ’s Pri mary Act iviti es
Out bo und Logi st ic s
Prodi Akuntansi FE UAJY
Effective shipping processes to provide quick delivery Efficient finished goods ware-housing processes Shipping of goods in large lot sizes to minimize transportation costs
Mar keting and Sale
s
Highly motivated, competent sales force Innovative approaches to promotion and advertising Selection of appropriate distribution channels Customer segments and needs identified Effective pricing
www.fe.uajy.ac.id
22
Some Fact ors to Consider i n Assessi ng a Fi rm ’s Pri mary Act iviti es
Prodi Akuntansi FE UAJY
Servic es
Effective use of procedures to solicit customer feedback and to act on information Quick response to customer needs and emergencies Ability to furnish replacement parts as required
In bo und Lo gist ics Out bound Lo gis tics Mar keti ng and Sales Servi ces
www.fe.uajy.ac.id
PROFIT MARGIN
23
Prodi Akuntansi FE UAJY
Val ue Chai n Mod el: Support Activit ies
Support Activities tidak berhubungan langsung dengan produksi, aktivitas ini dibutuhkan untuk meningkatkan efisiensi dan efektivitas primary activities
Procurem ent Technol ogy de ve lopmen t Human r eso urces mana ge ment Infr ast uctu re
www.fe.uajy.ac.id
24
Prodi Akuntansi FE UAJY
Some Factor s t o Consider in Assess ing a Fir m’ s suppor ting Act iv it ies
Gene ral Adminis tration
Effective planning Excellent relationships with diverse stakeholders Ability to integrate and coordinate value chain activities Effective culture and reputation
www.fe.uajy.ac.id
Hum an Resource Management
Effective recruiting, training, and retention Union relationships Effective reward and incentive programs
25
Prodi Akuntansi FE UAJY
Some Factor s t o Consider in Assess ing a Fir m’ s suppor ting Act iv it ies
Tec hnol og y Dev el opment
Effective R&D Relationships between R&D and other depts. Creative and innovation in culture Personnel qualifications
www.fe.uajy.ac.id
Proc ure men t
Win-win relationships with suppliers Processes and procedures optimize quality, price, service, speed Proper lease versus buy decisions
26
Prodi Akuntansi FE UAJY
SUPPORT ACTIVITIES
Revised Value Chain Firm’s infrastructure Technology trapping and commercialisation Strategic Management
PRIMARY ACTIVITIES
INFORMATION SYSTEMS & KNOWLEDGE MANAGEMENT technical, price, basic skills, management, place, know-how, core technologies competence marketing, promotion sales, strategic product production assets
customer satisfaction, loyalty
service
revenue, profit, market share,
HUMAN RESOURCE MANAGEMENT PROCUREMENT AND SUPPLIER MANAGEMENT
www.fe.uajy.ac.id
27
Steps in val ue chai n anal ysi s
Prodi Akuntansi FE UAJY
Analysis of own value chain – which costs are related to every single activity Analysis of customers value chains – how does our product fit into their value chain Identification of potential cost advantages in comparison with competitors Identification of potential value added for the customer – how can our product add value to the customers value chain (e.g. lower costs or higher performance) – where does the customer see such potential
www.fe.uajy.ac.id
28
Prodi Akuntansi FE UAJY
Organization and Operational Activity Relationships
www.fe.uajy.ac.id
29
Prodi Akuntansi FE UAJY
Internal Value Chain
www.fe.uajy.ac.id
30
Prodi Akuntansi FE UAJY
Value Chain in the Paper Products Industry
Pulp Manufacturing
Distribution End-Use Customer www.fe.uajy.ac.id
Competitor G
Converting Operations
Competitor E
Paper Manufacturing
Competitor F
Competitor C
Logging and Chipping
Competitor D
Competitor A
Competitor B
Silvaculture and Timber Farming
31
Prodi Akuntansi FE UAJY
Value Chain for the Petroleum Industry
www.fe.uajy.ac.id
32
Prodi Akuntansi FE UAJY
Driver Biaya
Digunakan driver biaya ganda Penggolongan driver biaya Driver
related to strategic choices that drive costs
Driver
biaya struktural biaya eksekusional
related to an organization’s ability to execute successfully
www.fe.uajy.ac.id
33
Prodi Akuntansi FE UAJY
Structural Cost Drivers (Related to organizational choices)
Scal e
Sco pe
Prev iou s rep eti tions of cu rr ent w ork
Tec hnol og y
Degr ee of v ert ical i ntegr ati on
Experie nce
Inv estm ent si ze i n m anu factu ring, R&D ,and marke ti ng
Pr oc ess tech nol og ies used a t ea ch st ep i n va lue ch ain
Comple xity
Broa dne ss of pr odu ct line
www.fe.uajy.ac.id
34
Prodi Akuntansi FE UAJY
Executional Cost Drivers (Related to organizational skills)
Work Fo rce Inv olv ement
Capaci ty Ut ili zatio n
compared to current norms
Pr oduct C onfig urat ion
given scale choices on plant construction
Plant Lay out E ffi ci enc y
participation; empowerment; commitment to continuous improvement
design or formulation effectiveness
Explo iting Linkages w it h Su ppl ie rs/C ust omers
in relation to the value chain www.fe.uajy.ac.id
35
Prodi Akuntansi FE UAJY
www.fe.uajy.ac.id
36
Prodi Akuntansi FE UAJY
www.fe.uajy.ac.id
37
Athabasca University’s Value Chain
Prodi Akuntansi FE UAJY
www.fe.uajy.ac.id
38
Prodi Akuntansi FE UAJY
www.fe.uajy.ac.id
39
Prodi Akuntansi FE UAJY
The End
www.fe.uajy.ac.id
40
Bab 11 VALUE CHAIN ANALYSIS
www.fe.uajy.ac.id
Prodi Akuntansi FE UAJY
Valu e Chain Analy sis (concerned with the focus of Cost Management efforts)
St rategi c Vi ew – a linked set of value-creating activities from basic raw material sources to the final consumer. External focus identifies places in activity chain to enhance customer value or reduce costs in order to achieve sustainable competitive advantage. internal and external linkage Conv entio nal Vi ew – a linked set of valuecreating activities taking place within the boundaries of an organization. Objective is to maximize value added, i.e., the difference between sales and purchases. internal linkage
www.fe.uajy.ac.id
2
Prodi Akuntansi FE UAJY
Definis i
Michael Porter: “Competitive Advantage: Creating and Sustaining Superior Performance (1985) Analisa mata rantai menjelaskan aktivitas-aktivitas yang terjadi dalam dan sekitar organisasi dan menghubungkannya dengan posisi kompetitif suatu organisasi dalam bisnis Analisa yang menentukan nilai yang dapat ditambahkan setiap aktivitas pada produk/jasa yang dihasilkan perusahaan Analisa yang memerinci suatu organisasi menjadi serangkaian “value generating activities” yang dapat dikembangkan guna menciptakan keunggulan kompetitif perusahaan
www.fe.uajy.ac.id
3
Prodi Akuntansi FE UAJY
Definis i
Analisa ini digunakan untuk memahami kekuatan strategi perusahaan dibandingkan dengan pesaingnya Didasarkan pada asumsi bahwa organisasi merupakan serangkaian sumber ekonomi yang dirangkai secara sistematis untuk menghasilkan sesuatu Analisa yang dapat digunakan untuk menetapkan aktivitas mana yang sebaiknya dilakukan di dalam perusahaan dan aktivitas mana saja yang sebaiknya disediakan oleh pihak luar (outsources)
www.fe.uajy.ac.id
4
Prodi Akuntansi FE UAJY
Definis i
Value Chain secara tradisional digambarkan sebagai kumpulan aktivitas yang dilaksanakan oleh perusahaan dalam bidang fungsional yang berbeda
Output dari analisa ini adalah penilaian efektivitas dari setiap matarantai atau value chain yang ada
Alat yang penting dalam manajemen strategik dalam kompetisi ketat, perusahaan harus mengelola aktivitas dan biaya secara stratejik
www.fe.uajy.ac.id
5
Prodi Akuntansi FE UAJY
Anali sa Value C hain
Pengelolaan biaya yang difokuskan pada internal maupun eksternal Value chain merupakan mata rantai dari pemasok bahan baku sampai konsumen akhir produk yang dihasilkan perusahaan Value chain berbeda dengan dengan value added Kelemahan value added: terlalu lambat dimulai dan terlalu cepat diakhiri
www.fe.uajy.ac.id
6
Prodi Akuntansi FE UAJY
Val ue Chai n vs Val ue Added
VC lebih baik dibandingkan dengan VA VA terlalu lambat dimulai dan terlalu cepat diakhiri VC menekankan pada empat bidang peningkatan laba yaitu: Hubungan dengan pemasok Hubungan dengan konsumen Hubungan proses dengan VC unit bisnis Hubungan silang antar VC unit bisnis antar perusahaan
www.fe.uajy.ac.id
7
Manf aat Val ue Chai n Anal ysi s
Prodi Akuntansi FE UAJY
Membuat perusahaan terintegrasi dalam penilaian strategi membeli atau menjual Membantu perusahaan dalam mengintegrasikan kegiatannya dari hulu sampai ke hilir Membantu mengidentifikasikan driver biaya yang unik di setiap aktivitas perusahaan Membantu memahami kekuatan relatif pembeli lawan penjual Membantu perusahaan dalam menentukan “competitive advantage” dan bagaimana mencapainya Membantu memahami hubungan antar unit bisnis dalam industri
www.fe.uajy.ac.id
8
Prodi Akuntansi FE UAJY
Industrial
Val ue Cha in
The industrial value chain is the linked set of value-creating activities from basic raw materials to the disposal of the finished product by end-use customers. Fundamental to a value-chain framework is the recognition that there exist complex linkages and interrelationships among activities both within and external to the firm.
www.fe.uajy.ac.id
9
Prodi Akuntansi FE UAJY
In ternal and External Lin kages There are two types of linkages that must be analyzed and understood: internal and external linkages. Internal linkages are relationships among activities that are performed within a firm’s portion of the value chain. Two types of activities Organizational activities Operational activities External linkages describe the relationship of a firm’s value-chain activities that are performed with its suppliers and customers. There are two types: supplier linkages and customer linkages.
www.fe.uajy.ac.id
10
Prodi Akuntansi FE UAJY
The Value Ch
ain Sys tem
Firm’s value chain is part of larger system value system Supplier value chain Firm value chain Channel value chain Buyer/customer value chain Linkage exist in a firm value chain and between value chain competitive advantage depends on not only on its own value chain, but also on its ability to manage value system of which it is a part
www.fe.uajy.ac.id
11
Prodi Akuntansi FE UAJY
The Value Ch
www.fe.uajy.ac.id
ain Sys tem
12
Prodi Akuntansi FE UAJY
Organi zational
Acti viti es
Organizational activities are of two types: structural and executional. Structural activities are activities that determine the underlying economic structure of the organization. Executional activities are activities that define the processes and capabilities of an organization and thus are directly related to the ability of an organization to execute successfully.
www.fe.uajy.ac.id
13
Prodi Akuntansi FE UAJY
Comp etitiv e Adv antage
Cos t advantage Me lalui p em aha man b iaya , da n m emasti kan hany a te rjadi p ada a kt ivi ta s ya ng m enc ipta kan nilai Re ducing the c ost of i ndi vi du al v alue c ha in act ivi ti es a tau Rec onfi gu ring the e xi sti ng va lue cha ins
Diff ere nt ia tion
Fokus pa da a kti vi ta s ya ng be rhu bu nga n de nga n kemampuan da n k om pe te nsi pe rusa ha an unt uk melaksa na ka n a kti vi ta s sec ara l ebih ba ik da ri yang lain Cha ngi ng ind ivi du al va lue cha in a ta u reconf igu ring the e xisti ng v alue c ha ins www.fe.uajy.ac.id
14
Cost Ad va nt age:
Prodi Akuntansi FE UAJY
Reducing t he c os t o f i ndi vid ual value chain activ itie s
Controlling cost drivers better than do the competitors Cost driver related to value chain
Economic of scale Learning Capacity utilization Linkages among activities Interrelationship among business unit Degree of vertical integration Timing of market entry Firm’s policy Geographic location Regulations
www.fe.uajy.ac.id
15
Cost Advanta ge : Reconfig uring
Prodi Akuntansi FE UAJY
the exis ti ng value chai ns
structural changes
New production process New distribution channels Different sales approach
www.fe.uajy.ac.id
16
Prodi Akuntansi FE UAJY
Di ffer enti atio n:
Ch an gi ng i ndividua l val ue ch ai n
Can arise from any part of the value chain Stems from uniqueness Drivers of uniqueness
Policies and decisions Linkage among activities Timing Location Interrelationship Learning Integration Scale Institutional factors www.fe.uajy.ac.id
17
Prodi Akuntansi FE UAJY
Di ffer enti atio n:
Re con figur ing th e val ue ch ain
Forward integrate in order to perform functions that once were performed by customers customer Backward integrate in order to have more control over its inputs supplier
www.fe.uajy.ac.id
18
Prodi Akuntansi FE UAJY
Valu e Chain Model
www.fe.uajy.ac.id
19
Prodi Akuntansi FE UAJY
Val ue Chai n Mod el: Prima ry a cti viti es
Primary activities berhubungan langsung dengan pembuatan dan pengiriman barang /jasa
Inbou nd l ogi st ic: rece iving and wa rehou si ng r aw and the ir di st ribu ti on to th e manu fa ctu ring a s the y r equ ired Op erati on: the p roce ss of tr ansf or ming inp uts into f inishe d pr odu ct a nd ser vices Ou tbou nd l ogi sti cs: th e wa reh ousing and distr ibu ti on of fi ni she d goo ds Ma rke ti ng a nd Sales: the ide nt ifi ca ti on of cust omer ne eds a nd th e ge ne rati on of sa les Serv ices: the supp ort of c ust omers a fte r the products a nd se rvi ces a re sol d to th em
www.fe.uajy.ac.id
20
Some Fact ors to Consider i n Assessi ng a Fi rm ’s Pri mary Act iviti es
Inbo und L ogi stic s
Prodi Akuntansi FE UAJY
Location of distribution facilities to minimize shipping times Excellent material and inventory control systems
Operat ions
Efficient plant operations Appropriate level of automation Quality production control systems to reduce costs and enhance quality Efficient plant layout and workflow design
www.fe.uajy.ac.id
21
Some Fact ors to Consider i n Assessi ng a Fi rm ’s Pri mary Act iviti es
Out bo und Logi st ic s
Prodi Akuntansi FE UAJY
Effective shipping processes to provide quick delivery Efficient finished goods ware-housing processes Shipping of goods in large lot sizes to minimize transportation costs
Mar keting and Sale
s
Highly motivated, competent sales force Innovative approaches to promotion and advertising Selection of appropriate distribution channels Customer segments and needs identified Effective pricing
www.fe.uajy.ac.id
22
Some Fact ors to Consider i n Assessi ng a Fi rm ’s Pri mary Act iviti es
Prodi Akuntansi FE UAJY
Servic es
Effective use of procedures to solicit customer feedback and to act on information Quick response to customer needs and emergencies Ability to furnish replacement parts as required
In bo und Lo gist ics Out bound Lo gis tics Mar keti ng and Sales Servi ces
www.fe.uajy.ac.id
PROFIT MARGIN
23
Prodi Akuntansi FE UAJY
Val ue Chai n Mod el: Support Activit ies
Support Activities tidak berhubungan langsung dengan produksi, aktivitas ini dibutuhkan untuk meningkatkan efisiensi dan efektivitas primary activities
Procurem ent Technol ogy de ve lopmen t Human r eso urces mana ge ment Infr ast uctu re
www.fe.uajy.ac.id
24
Prodi Akuntansi FE UAJY
Some Factor s t o Consider in Assess ing a Fir m’ s suppor ting Act iv it ies
Gene ral Adminis tration
Effective planning Excellent relationships with diverse stakeholders Ability to integrate and coordinate value chain activities Effective culture and reputation
www.fe.uajy.ac.id
Hum an Resource Management
Effective recruiting, training, and retention Union relationships Effective reward and incentive programs
25
Prodi Akuntansi FE UAJY
Some Factor s t o Consider in Assess ing a Fir m’ s suppor ting Act iv it ies
Tec hnol og y Dev el opment
Effective R&D Relationships between R&D and other depts. Creative and innovation in culture Personnel qualifications
www.fe.uajy.ac.id
Proc ure men t
Win-win relationships with suppliers Processes and procedures optimize quality, price, service, speed Proper lease versus buy decisions
26
Prodi Akuntansi FE UAJY
SUPPORT ACTIVITIES
Revised Value Chain Firm’s infrastructure Technology trapping and commercialisation Strategic Management
PRIMARY ACTIVITIES
INFORMATION SYSTEMS & KNOWLEDGE MANAGEMENT technical, price, basic skills, management, place, know-how, core technologies competence marketing, promotion sales, strategic product production assets
customer satisfaction, loyalty
service
revenue, profit, market share,
HUMAN RESOURCE MANAGEMENT PROCUREMENT AND SUPPLIER MANAGEMENT
www.fe.uajy.ac.id
27
Steps in val ue chai n anal ysi s
Prodi Akuntansi FE UAJY
Analysis of own value chain – which costs are related to every single activity Analysis of customers value chains – how does our product fit into their value chain Identification of potential cost advantages in comparison with competitors Identification of potential value added for the customer – how can our product add value to the customers value chain (e.g. lower costs or higher performance) – where does the customer see such potential
www.fe.uajy.ac.id
28
Prodi Akuntansi FE UAJY
Organization and Operational Activity Relationships
www.fe.uajy.ac.id
29
Prodi Akuntansi FE UAJY
Internal Value Chain
www.fe.uajy.ac.id
30
Prodi Akuntansi FE UAJY
Value Chain in the Paper Products Industry
Pulp Manufacturing
Distribution End-Use Customer www.fe.uajy.ac.id
Competitor G
Converting Operations
Competitor E
Paper Manufacturing
Competitor F
Competitor C
Logging and Chipping
Competitor D
Competitor A
Competitor B
Silvaculture and Timber Farming
31
Prodi Akuntansi FE UAJY
Value Chain for the Petroleum Industry
www.fe.uajy.ac.id
32
Prodi Akuntansi FE UAJY
Driver Biaya
Digunakan driver biaya ganda Penggolongan driver biaya Driver
related to strategic choices that drive costs
Driver
biaya struktural biaya eksekusional
related to an organization’s ability to execute successfully
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Prodi Akuntansi FE UAJY
Structural Cost Drivers (Related to organizational choices)
Scal e
Sco pe
Prev iou s rep eti tions of cu rr ent w ork
Tec hnol og y
Degr ee of v ert ical i ntegr ati on
Experie nce
Inv estm ent si ze i n m anu factu ring, R&D ,and marke ti ng
Pr oc ess tech nol og ies used a t ea ch st ep i n va lue ch ain
Comple xity
Broa dne ss of pr odu ct line
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Prodi Akuntansi FE UAJY
Executional Cost Drivers (Related to organizational skills)
Work Fo rce Inv olv ement
Capaci ty Ut ili zatio n
compared to current norms
Pr oduct C onfig urat ion
given scale choices on plant construction
Plant Lay out E ffi ci enc y
participation; empowerment; commitment to continuous improvement
design or formulation effectiveness
Explo iting Linkages w it h Su ppl ie rs/C ust omers
in relation to the value chain www.fe.uajy.ac.id
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Prodi Akuntansi FE UAJY
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36
Prodi Akuntansi FE UAJY
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Athabasca University’s Value Chain
Prodi Akuntansi FE UAJY
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Prodi Akuntansi FE UAJY
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Prodi Akuntansi FE UAJY
The End
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