Document 14238824

: Manajemen Kinerja Sistem Komputer
: Feb - 2010
02. Business Measurement Systems:
Information Relevance
Pertemuan 03-04
02. Business Measurement Systems:
Information Relevance
01. Decision Using Accounting Information
Strategic Environment
• The strategic environment of a business is comprised
of longer-term external environment factors such as
consumer tastes and preferences, demographics of the
customer base, technological developments, and social,
regulatory and cultural factors.
Operating Environment : Business Decision
• Figure 2.1 shows a stylized and discrete
operating decision model comprised of six
steps that implement the long-term strategy
each period.
02. A Model of the Firm,
Its Business Process, and the Business Measurement System
Core Process
Core process are activities for which the firm has a competitive
advantage-those activities that the firm can do better than, or at least as
well as, any competitor.
Support services
• For must businesses, support services include procurement and
management of materials for production and sale of goods and
services, human resources, and process technology and design
Business Measurement System
• The business measurement system routinely measures a firm's
transactions, events, and conditions day to day they occur. It
includes the accounting system, nonfinancial measurement
system, and compliance system.
• Figure 2.2
– In Figure 2.2, the three business processare surrounded by the internal
control process that helps` people within the organization achieve their
effectiveness, efficiency, and compliance objectives.
System Integration : Enterprisewide
• Accounting transactions-based records are measured or
denominated in monetary units (dollars,francs,yen) and
reflect a related (and varying quantity).
• SAP R/3 is based on 12 application modules that track
most business process and allow inquiries and
continuous updating of a central database.
Figure 2.3
• Figure 2.3 part A, shows an outline of SAP as
implemented by Prairie Home Corporation. It
shows the client/ server/ database nature of the
application and typical reports, or "views" of the
same data for a particular order by different
The accounting system as an Information
• Because Of its importance as a source of information
and control for both management and external decisiion
makers, let's consider the accounting system as an
information odel of a firm, its business processes.
• This analysis will allow a better understanding of the
value and limitations of accounting as an information
and control vehicle.
Figure 2.4
• Figure 2.4 diagrams a typical accounting system and
some compliance system component comprising a
major part of the measurements for the accounting
information model representing the real-word core
business and support process of figure 2.2.
03. Relevance Enhancement Services: Decision
Relevance Analysis
Context Improvement
• A complex business decision such as a merger or
whether to enter a foreign market has many dimension - too many for one person to be informed about all of
them, and may exceed the knowledge and expertise of
the staffs of most companies.
• Other context improvement services include helping the
decision maker make sense of available information and
navigate through available information to determine its
Decision-Specific Information
• Some information may be sensed, measured,
summarized, and displayed for only the particular
decisionat hand (decision-specific information).
Figure 2.5
• Figure 2.5 illustrates a four step process by which the
decision relevance analyst can customize historical
accoting data.
Figure 2.6
• Figure 2.6 also shows that financial statements record
expenditures for employee attitude improvement well
before any benefit in revenue measurements, thus
discouraging store managers' investment in employee
attitudes. Measurement of non-financial variables may
encourage such investment.
Business Measurement System Design
• Business measurement system design is a complex
task because3 it requires consideration of how best to
measure systematically many possible characteristics
of all possible real-word conditions that might occur.
• Design choices encompass what to measure, how to
measure, when to m3easure it, and how to store and
retrieve the result.
Figure 2.7
Figure 2.7 diagrams the decision activities of segment and central managers and a
schedule of the resulting bonus possibilities.
04. Disclosure of Information Relevant to
02. Business Measurement Systems: Information