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Balanced Scorecard - Quality and Time

The document discusses using quality and time as competitive tools in a balanced scorecard approach. It covers evaluating quality using both financial and non-financial metrics, analyzing quality problems and improvements, and measuring time to manage it properly. Quality is examined from the perspectives of customers, internal business processes, learning and growth, and financial costs. Time metrics include service cycle efficiency and costs of delays. Managers are advised to use both financial and non-financial measures to evaluate quality performance and view time as a strategic driver.

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Assyifa Junida
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293 views30 pages

Balanced Scorecard - Quality and Time

The document discusses using quality and time as competitive tools in a balanced scorecard approach. It covers evaluating quality using both financial and non-financial metrics, analyzing quality problems and improvements, and measuring time to manage it properly. Quality is examined from the perspectives of customers, internal business processes, learning and growth, and financial costs. Time metrics include service cycle efficiency and costs of delays. Managers are advised to use both financial and non-financial measures to evaluate quality performance and view time as a strategic driver.

Uploaded by

Assyifa Junida
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Balanced Scorecard:

Quality and Time


AKC03 – Akuntansi Manajemen
Pertemuan ke – 15, 16, & 17
2
Outline Pembahasan

3
Quality as a Competitive Tool

4
Quality as a Competitive Tool

5
The Financial Perspective: The Costs of
Quality

6
The Financial Perspective: The Costs of
Quality

7
The Customer Perspective: Nonfinancial
Measures of Customer Satisfaction

8
The Internal-Business-Process Perspective:
Analysing Quality Problems and Improving
Quality

9
The Internal-Business-Process Perspective:
Analysing Quality Problems and Improving
Quality

10
The Internal-Business-Process Perspective:
Analysing Quality Problems and Improving
Quality

11
Nonfinancial Measures of Internal-
Business-Process Quality

12
The Learning-and Growth Perspective:
Quality Improvements

13
Evaluating a Company’s Quality
Performance
Because each offers different benefits, Photon’s managers use both
financial (COQ) and nonfinancial measures to evaluate the firm’s
quality performance

14
Evaluating a Company’s Quality
Performance

15
Time as a Competitive Tool
Companies increasingly view time as a driver of strategy and managers need
to measure time to manage it properly

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Time as a Competitive Tool

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Time as a Competitive Tool
40-minute doctor’s office visit

The service cycle efficiency for this visit equals 11 ÷ 40, or 0.275. In
other words, only 27.5% of the 40 minutes added value to the
patient/customer

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Time as a Competitive Tool

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Time as a Competitive Tool -
Photon

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Time as a Competitive Tool -
Photon

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Time as a Competitive Tool -
Photon

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Relevant Revenues and Costs of
Delays

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Relevant Revenues and Costs of
Delays

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Relevant Revenues and Costs of
Delays

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Relevant Revenues and Costs of
Delays

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Relevant Revenues and Costs of
Delays

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Summary

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Summary

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