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Measuring Profitability

In: Business and Management

Submitted By bentolgede
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Measuring Profitability

Pusat laba diukur kinerjanya berdasarkan profit yg diperoleh mereka. Ada dua jenis pengukuran profitabilitas untuk mengevaluasi mereka. Yg pertama pengukuran kinerja manajemen,ini pengukurannya bisa dibilang kualitatif,ga ada unsur kuantitatif biasa digunakan buat perencanaan,pengkoordinasian,dan pengendalian untuk memberikan motivasi kepada manajer di pusat laba tsb. Yg kedua ada kinerja ekonomis,nah ini udah masuk banyaka spek kuantitatif didalemnya,biasanya berupa laporan keuangan. Dari kedua pengukuran kinerja tsb ukurannya berbeda,bisa saling berkebalikan antar keduanya,kinerja manajemen mungkin aja bagus tp disisi lain kinerja ekonomisnya ga bagus. (Inget yg dijelasin di MA ama pak Anta,ketidakselarasan antara tujuan manajer dengan perusahaan).

Ada beberapa cara untuk mengukur kinerja ekonomis,apakah baik atau tidak.
Yg pertama pake contribution margin,nah kalo pake CM ngitungnya itu caranya dengan mengurangi antara pendapatan dengan variable cost,kenapa mereka mengabaikan fixed cost? Karena mereka menganggap kalo fixed cost itu suatu beban yg uncontrollable,jd mereka merasa ga punya respinsibilities atas beban tsb,padahal kalo di liat lebih jauh,fixed cost itu hampir semuanya controllable (liat di bagian discretionary cost).

Yg kedua ada direct profit,laba langsung. Jd yg gw tangkep disini,laba itu dihitung dengan membandingkan pendapatan dengan semua biaya 'langsung' yg ditanggung pusat laba tersebut,biaya yg bener2 terjadi di pusat laba itu,tanpa memasukkan unsur biaya dr pusat. Masi inget kan beberapa biaya cabang yg ditanggung pusat waktu di MA??? Nah itu ga dimasukkin di perhitungan ini. Gw masih agak bingung sama bahasan ini,kalo tar ada update,gw kabarin lg okeh.

Yg ketiga itu,laba yg dapat dikendalikan. Ini ngitungnya pendapatan dikurangin smua laba yg controllable bagi si pusat laba,mw itu biaya langsung atau biaya yg ada di pusat laba itu sendiri ataupun contollable cost dr pusat. Kelemahannya uncontrollable cost dr pusat ga masuk itungan.

Yg ke 4 ada laba sebelum pajak. Nah ini udah jelas kan ya??? Jd intinya sama kayak itung laba biasa cuman dia stop di laba bersih sebelum pajak.

Yg Ke 5 ada laba setelah pajak..nah ini lanjutan dr nmor 4,kalo td bloman dikurang pajak,skarang udah dikurangin.

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