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Responsibility Centers: Revenue and Expense Centers

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  • Angelica, Risa Aulia

Abstract

Hubungan Input-Output • Ada yang langsung; • Ex. Dept produksi • Fokus pengendalian • Input minimum untuk menghasilkan output yang diinginkan sesuai dengan spek dan standar kualitas dan kuantitas yang diinginkan • Ada yang hubungan mereka tidak langsung • Ex. Biaya iklan • Keputusan sering berdasarkan pertimbangan, bukan data. • Di dept R&D: • Hubungan lebih ambigu • Tidak ada rumusan yang tepat tentang berapa rupiah yang harus dikeluarkan • Manfaat sering kali baru diterima di masa depan Input • Jumlah fisik x nilai Rp. = Biaya (cost) • Sumber daya yang digunakan oleh RC • Lebih mudah untuk diukur daripada nilai output Efisiensi dan Efektivitas • Kriteria yang digunakan untuk menilai kinerja RC • Digunakan secara komparatif, bukan absolut • Efisiensi = [output : input] Efisiensi • ERC-A > ERC-B jika • SDdigunakanRC-A < SDdigunakanRC-B atau • SDdigunakanRC-A = SDdigunakanRC-B tapi • OutputRC-A > OutputRC-B • Di banyak RC • Efisiensi = kosaktual vs kosstandar untuk output tertentu • Kelemahan: • Kos tercatat bukan ukuran yang akurat untuk SD yang benar-benar digunakan Efektivitas • Efektivitas = [output : tujuan] • Output sukar diukur; tujuan juga sukar diukur Efesiensi & Efektivitas • Setiap RC harus berusaha untuk efisien dan efektif → mencapai tujuan dengan cara yang optimum • Sebuah RC bisa mengkonsumsi SD hingga level yang rendah, sehingga disebut efisien, TAPI, outputnya bisa saja tidak berkontribusi bagi pencapaian sasaran organisasi → tidak efektif • Lap L/R: mengukur efisiensi dan efektivitas

Suggested Citation

  • Angelica, Risa Aulia, 2023. "Responsibility Centers: Revenue and Expense Centers," OSF Preprints 2xpcd, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:2xpcd
    DOI: 10.31219/osf.io/2xpcd
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