Matakuliah
Tahun
Versi
: J0274/Akuntansi Manajemen
: 2005
: 01/00
Pertemuan 08
Tactical Decision Making Process
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Learning Outcomes
Pada akhir pertemuan ini, diharapkan mahasiswa
akan mampu :
• Memahami pentingnya pengambilan
keputusan secara taktis
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Outline Materi
• Implikasi financial atas suatu pengambilan
keputusan
• Tactical Decision Making Process
• Contoh
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Profesional Intelect
1. Care-why. Represents self-motivated creativity
that exists in a company.
2. Know-why. A system’s understanding
represents the know-why aspect of knowledge.
3. Know-how. Represents the ability to translate
bookish knowledge into real-world results.
4. Know-what. Represents cognitive knowledge.
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Evaluasi atas Implikasi Finansial
• Para Manajer harus mengevalauasi implikasi finansial atas
keputusan yang memerlukan trade-offs antara biaya
dengan manfaat atas alternatif yang berbeda
• Contoh implikasi finansial yang penting untuk
dipertimbangkan :
– Desain ulang seluruh proses produksi
• Informasi finansial berkenaan dengan berbagai tipe biaya
menjadi dasar keputusan atas aktivitas organisasi dan
proses
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Relevant Cost dan
Pendapatan
• Apakah Biaya dan pendapatan adalah relevant bagi
pengambilan keputusan sangat terbantung pada konteks
keputusan dan alternatif yang tersedia
• Dalam pemilihan alternatif konsentrasi hendaknya pada
biaya dan pendapatan yang berbeda di setiap alternatif
– Harus merupakan biaya dan pendapatan yang relevant
– Opportunity costs sesuai definisinya merupakan relevant
cost
– Biaya yang tidak berubah apapun keputusan yang
diambil tidak relevant bagi pengambilan keputusan
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The Tactical DecisionMaking Process
Tactical decision making terdiri
atas pemilihan alternatif
dengan suatu pandangan
terbatas .
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The Tactical DecisionMaking Process
1. Kenali dan definisikan masalah .
2. Identifikasi alternatif sebagai solusi yang memungkinkan atas
masalah, dan eliminasi alternatif yang tidak feasible.
3. Identify the predicted costs and benefits associated with each
feasible alternative. Eliminate the costs and benefits that are
not relevant to the decision.
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Continued
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The Tactical DecisionMaking Process
4. Compare the relevant costs and benefits for
each alternative, and then relate each
alternative to the overall strategic goals of the
firm and other important qualitative factors.
5. Select the alternative with the greatest benefit
which also supports the organization’s strategic
objectives.
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The Tactical DecisionMaking Process—Example
Step 1: Define the Problem
Each year 25 percent of the harvest
by an apple processor is small and
odd-shaped. These apples cannot
be sold in the normal distribution
channels and have simply been
dumped in the orchards for
fertilizer. What should the firm do
with these apples?
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The Tactical DecisionMaking Process—Example
Step 2: Identify Feasible Alternatives
1. Sell the applies to pig farmers.
2. Bag the applies in five-pound bags and sell
them to local supermarkets as seconds.
3. Rent a local canning facility and convert the
apples to applesauce.
4. Rent a local canning facility and convert the
applies to pie filling.
5. Continue with the current dumping practice.
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The Tactical DecisionMaking Process—Example
Step 3: Predicting Costs and Benefits and
Eliminating Irrelevant Costs
Labor and materials (bags and ties) for the
bagging option would cost $0.05 per pound. A
five-pound bag of apple could be sold for $1.30
to local supermarkets.
Making applesauce would cost $0.40 per pound for
rent, labor, apples, cans, and other materials. It
takes six pounds of apples to produce five, 16-ounce
cans of applesauce. Each can sells for $0.78.
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The Tactical DecisionMaking Process—Example
Step 4: Comparing Relevant Costs and
Relating to Strategic Goals.
The bagging alternative costs $0.25 to produce a
five-pound bag ($0.05 x 5 pounds). The revenue
is $1.30 per bag, or $0.26 per pound. The net
benefit is $0.21 per pound ($0.26 – $0.05).
The net benefit of converting the apples into
applesauce is $0.25 per pound ($0.65 – $0.40).
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The Tactical DecisionMaking Process—Example
Step 5: Select Best Alternative.
Since the apple producer is reluctant to follow a
forward integration strategy, the bagging
alternative should be chosen.
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The Tactical DecisionMaking Process—Review
Step 1
Step 2
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Continued
Define
Problem
Identify
Alternatives
What to do with small,
ill-shaped apples.
1. Sell to pig farmers.
2. Sell bagged apples
(feasible).
3. Make applesauce
(feasible).
4. Make pie filling.
5. Continue dumping.
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Step 3
Step 4
Continued
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Predict
Costs
Compare
Costs
Bagged alternative:
a. Revenue $1.30 per
bag ($0.26 per pound)
b. Cost $0.05 per pound
Applesauce alternative:
a. Revenue: $0.78 per
can ($0.65 per pound)
b. Cost: $0.40 per pound
Bagged Applesauce
Revenue
$0.26
Cost
0.05
Net benefit $0.21
$0.65
0.40
$0.25
Bagged: Differentiation
Applesauce: Forward
integration
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Step 5
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Select
Alternatives
Select bagging
alternative because it is
profitable and is more
consistent with strategic
positioning desired by
producer.
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Relevant Costs Defined
Relevant costs are future costs that differ
across alternatives. A cost must not only
be a future cost but must also differ
between alternatives.
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Irrelevant Cost Illustrated
Sunk costs are past
costs.
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Example:
The
original cost of
a building is a
sunk cost when
you are trying to
decide whether
or not to sell the
business five
years later.
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Flexible Resources
Flexible resources can be easily
purchased in the amount needed
and at the time of use… like
electricity.
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Flexible Resources
Flexible Resources
a. Demand Changes
Relevant
b. Demand Constant
Not Relevant
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Committed Resources
Committed resources are
purchased before they are used,
such as salaried employees.
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Committed Resources
Committed Resources
Supply – Demand = Unused Capacity
a. Demand Increase < Unused Capacity
Not relevant
b. Demand Increase > Unused Capacity
Relevant
c. Demand Decease (Permanent)
1. Activity Capacity Reduced
Relevant
2. Activity Capacity Unchanged
Not Relevant
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Committed Resources—Example
A company has five manufacturing
engineers who supply a capacity of
10,000 engineering hours (2,000
hours each). The cost of this
activity capacity is $250,000, or
$25 per hour. The firm expects to
use 9,000 hours. If the firm decides
to reject a special order requiring
500 hours, the cost of engineering
would be irrelevant.
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Committed Resources—Example
The firm can purchase a
component that will drop the
demand from engineering
hours from 9,000 to 7,000.
Since engineering activity
capacity is acquired in chunks
of 2,000, the company can lay
off one engineer or reassign the
engineer to another plant.
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