Scribd Logo
Upload

Welcome to Scribd!

  • 349 views

    Soal AM Pertemuan 10 - Balanced Scorecard

    Uploaded by

    fauziyah
    The document provides information on perspectives, strategic objectives, and performance measures for a balanced scorecard for a company. It includes: 1) Four perspectives: internal business process, customer, learning and growth, financial 2) Strategic objectives and performance measures mapped to each perspective. 3) Financial and operations data for a t-shirt company called Nanang for 2010 and 2011, including calculations of operating income and its components. 4) A homework assignment to draw a strategy map based on the perspectives and strategic objectives provided.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    Soal AM Pertemuan 10 - Balanced Scorecard

    Uploaded by

    fauziyah
    349 views2 pages
    The document provides information on perspectives, strategic objectives, and performance measures for a balanced scorecard for a company. It includes: 1) Four perspectives: internal business process, customer, learning and growth, financial 2) Strategic objectives and performance measures mapped to each perspective. 3) Financial and operations data for a t-shirt company called Nanang for 2010 and 2011, including calculations of operating income and its components. 4) A homework assignment to draw a strategy map based on the perspectives and strategic objectives provided.

    Original Description:

    Balanced Scorecard

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    The document provides information on perspectives, strategic objectives, and performance measures for a balanced scorecard for a company. It includes: 1) Four perspectives: internal business process, customer, learning and growth, financial 2) Strategic objectives and performance measures mapped to each perspective. 3) Financial and operations data for a t-shirt company called Nanang for 2010 and 2011, including calculations of operating income and its components. 4) A homework assignment to draw a strategy map based on the perspectives and strategic objectives provided.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    349 views2 pages

    Soal AM Pertemuan 10 - Balanced Scorecard

    Uploaded by

    fauziyah
    The document provides information on perspectives, strategic objectives, and performance measures for a balanced scorecard for a company. It includes: 1) Four perspectives: internal business process, customer, learning and growth, financial 2) Strategic objectives and performance measures mapped to each perspective. 3) Financial and operations data for a t-shirt company called Nanang for 2010 and 2011, including calculations of operating income and its components. 4) A homework assignment to draw a strategy map based on the perspectives and strategic objectives provided.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 2

    Pertemuan 10 – Strategy and Balance Scorecard

    1. Following is a random-order listing of perspectives, strategic objectives, and performance measures for the
    balanced scorecard.

    Perspective

    Internal business process

    Customer

    Learning and growth

    Financial

    Strategic Objectives

    Acquire new customers Increase shareholder Retain customers Improve manufacturing


    value quality

    Develop profitable .Increase proprietary Increase information- Enhance employee skills


    customers products system capabilities

    On-time delivery by Increase profit generated Introduce new products Minimize invoice-error
    suppliers by each salesperson rate

    Performance Measures

    Percentage of defective- Return on assets Number of patents Employee turnover rate


    product units

    Net income Customer profitability Percentage of processes Return on sales


    with real-time feedback

    Average job-related Return on equity Percentage of on-time Product cost per unit
    training-hours per deliveries by suppliers
    employee

    Profit per salesperson Percentage of error-free Customer cost per unit Earnings per share
    invoices

    Number of new Percentage of customers


    customers retained

    Select those strategic objectives from the list that best relate to each perspective. For each strategic objective,
    select the most appropriate performance measure(s) from the list.
    Pertemuan 10 – Strategy and Balance Scorecard

    2. Nanang buys T-shirts in bulk, applies its own trendsetting silk-screen designs, and then sells the T-shirts to a
    number of retailers. Nanang wants to be known for its trendsetting designs, and it wants every teenager to be seen
    in a distinctive Nanang T-shirt.nanag presents the following data for its first two years of operations, 2010 and
    2011.

    1 Number of T-shirts purchased 200.000 250.000

    2 Number of T-shirts discarded 2.000 3.300

    3 Number of T-shirts sold 198.000 246.700

    4 Average selling price $25.00 $26.00

    5 Average cost per T-shirt $10.00 $8.50

    6 Administrative capacity (number of customers) 4.000 3.750

    7 Administrative costs $1.200.000 $1.162.500

    8 Administrative costs per customer $300 $310

    Administrative costs depend on the number of customers that Nanang has created capacity to support, not on the
    actual number of customers served. Nanang had 3.600 customers in 2010 and 3.500 customers in 2011.

    1. Calculate Nanang’s operating income in both 2010 and 2011

    2. Calculate the growth, price-recovery, and productivity components that explain the change in operating income
    from 2010 to 2011

    3. Suppose that the market for silk-screened T-shirts grew by 10$ during 2011. All increases in sales greater than
    10$ are the result of Nanang’s strategic actions. Calculate the change in operating income from 2010 to 2011 due
    to growth in market size, product differentiation, and cost leadership. How successful has Roberto been in
    implementing strategy?

    Homework

    Refer to number 1, draw a strategy map !!

    You might also like