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Roi, Ri

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Responsibility Accounting

 Rudi adalah manajer pemasaran


 Rani adalah manajer akuntansi
 Rano adalah manajer produksi

Jika anda diminta untuk mengukur kinerja atau prestasi


Rudi, Rani, Rano, bagaimana caranya???

 Apakah standar yang digunakan sama?


 Alat ukur apa yang digunakan?
 Bagaimana cara mengukurnya?
Komisaris

Direktur

Manajer
Keuangan
Manajer Manajer Manajer
Divisi A Divisi B Divisi C

Manajer SDM

Manajer Manajer Manajer


Departemen A Departemen B Departemen C
Manajer
Pemasaran

Manajer Seksi Manajer Seksi Manajer Seksi


A B C Manajer
Produksi

Lain-lain
Responsibility Centers
A
A subunit
subunit in
in an
an organization
organization whose
whose
manager
manager is is held
held accountable
accountable forfor
specified
specified financial
financial results.
results.
Tipe responsibility center:
 Pusat Pendapatan ( akuntansi mengukur
pendapatan dan biaya penjualan)
 Pusat Biaya (engineered expense centers &
Discretionary expense centers), akuntansi
mengukur biaya yang terjadi)
 Pusat Laba ( akuntansi mengukur pendapatan
dan biaya dan perbedaan antara keduanya)
 Pusat Investasi (akuntansi mengukur bukan
hanya laba tetapi juga investasi yang dibutuhkan
untuk memperoleh laba)
Measuring Performance
in Investment Centers
Investment Center
managers make
decisions that
affect both profit
and invested
capital. Corporate Headquarters

Investment Return on investment,


Center residual income, or
Evaluation economic value added
Return on Investment (ROI)

Income
ROI =
Invested Capital

Income Sales Revenue


ROI = ×
Sales Revenue Invested Capital

Sales
Sales Capital
Capital
Margin
Margin Turnover
Turnover
Return on Investment (ROI)

Holly Company reports the following:

Income $ 30,000
Sales Revenue $ 500,000
Invested Capital $ 200,000

Let’s calculate ROI.


Return on Investment (ROI)

Income Sales Revenue


ROI = ×
Sales Revenue Invested Capital

$30,000 $500,000
ROI = ×
$500,000 $200,000

ROI = 6% × 2.5 = 15%


Improving R0I
 Decrease
Expenses

 Increase  Lower
Sales Invested
Prices Capital

Three ways to improve ROI


Improving R0I
 Holly’s manager was able to increase sales
revenue to $600,000 which increased
income to $42,000.
 There was no change in invested capital.

Let’s calculate the new ROI.


Return on Investment (ROI)

Income Sales Revenue


ROI = ×
Sales Revenue Invested Capital

$42,000 $600,000
ROI = ×
$600,000 $200,000

ROI = 7% × 3.0 = 21%


Holly increased ROI from 15% to 21%.
Residual Income
Investment center profit
– Investment charge
= Residual income

Investment capital
× Imputed interest rate
= Investment charge

Investment center’s
minimum required
rate of return
Residual Income

 Flower Co. has an opportunity to invest


$100,000 in a project that will return $25,000.
 Flower Co. has a 20 percent required rate of
return and a 30 percent ROI on existing
business.

Let’s calculate residual income.


Residual Income
Investment center profit = $25,000
– Investment charge = 20,000
= Residual income = $ 5,000

Investment capital = $100,000


× Imputed interest rate = 20%
= Investment charge = $ 20,000

Investment center’s
minimum required
rate of return
Residual Income

 Asa manager at
Flower Co., would you
invest the $100,000 if
you were evaluated
using residual income?
 Would your decision be
different if you were
evaluated using ROI?
Residual Income
Residual income encourages managers to
make profitable investments that would
be rejected by managers using ROI.

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