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Performance Management: Pertemuan 9 Mata Kuliah Proses Bisnis Wajib Pajak PKN Stan

This document discusses performance management and performance measures. Performance management is a continuous process of identifying, measuring, and developing employee performance to align with organizational goals. Performance measures support performance management by providing metrics in specific areas. Effective performance measures are derived from objectives, allow comparisons, have a clear purpose, use reliable data, are controlled by the unit being measured, and involve discussions with stakeholders. Performance measures can be financial ratios that measure liquidity, operations, profitability, and solvency, as well as non-financial metrics. Key financial ratios include current ratio, operating cash flow ratio, asset turnover, stock turnover, return on investment, return on assets, debt ratio, and long-term debt to equity ratio.

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Fiqh Ilhami
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31 views

Performance Management: Pertemuan 9 Mata Kuliah Proses Bisnis Wajib Pajak PKN Stan

This document discusses performance management and performance measures. Performance management is a continuous process of identifying, measuring, and developing employee performance to align with organizational goals. Performance measures support performance management by providing metrics in specific areas. Effective performance measures are derived from objectives, allow comparisons, have a clear purpose, use reliable data, are controlled by the unit being measured, and involve discussions with stakeholders. Performance measures can be financial ratios that measure liquidity, operations, profitability, and solvency, as well as non-financial metrics. Key financial ratios include current ratio, operating cash flow ratio, asset turnover, stock turnover, return on investment, return on assets, debt ratio, and long-term debt to equity ratio.

Uploaded by

Fiqh Ilhami
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© © All Rights Reserved
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Download as PPTX, PDF, TXT or read online on Scribd
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PERFORMANCE

MANAGEMENT
Pertemuan 9
Mata kuliah Proses Bisnis Wajib Pajak
PKN STAN
WHAT COUNT CAN’T
ALWAYS BE
MEASURED..AND WHAT CAN
BE MEASURED DOESN’T
ALWAYS COUNT (EINSTEIN)
 Sulit dan membosankan  sehingga terkadang diserahkan
kepada pihak lain yang kurang paham
 Namun penting untuk optimalisasi suatu perusahaan
INTRODUCTIO
 Issue nya adalah bagaimana menerapkan performance
measurement yang tepat (sesuai quote Einstein) agar N
pengambilan keputusan nya tidak salah
PERFORMANCE
MANAGEMENT VS
PERFORMANCE MEASURES
PERFORMANCE MANAGEMENT PERFORMANCE MEASURE
 performance management is a  Performance management can be
continuous process of identifying, viewed as a philosophy that is
measuring, and developing the supported by performance
performance of individuals and teams measurement
and aligning performance with the
 Performance management provides the
strategic goals of the organization.
foundation for the performance
 performance is about deploying and measures.
managing the components of the causal
tnodel that leads to the timely
attainment of stated objectives within
constraints specific to the form and to
the situation.
LIST
CHARACTERISTIC
PERFORMANCE
MANAGEMENT &
MEASURES
List dibawah performance management
diperlukan untuk menentukan dan
menjadi dasar performance measure

List dibawah performance measure lebih


spesifik dan digunakan untuk
menentukan area mana yang harus diukur
 Agar perusahaan selalu on track  achieve their goals 
efisien cost; melihat produktivitas karyawan dsb
THE NEED OF
 Lea and Parker (1989) menyebutkan kriteria performance
measures adalah : simple dipahami; lebih banyak berbentuk PERFORMANC
visual (grafik); dan visible bagi semua pihak E MEASURES
KRITERIA PERFORMANCE
MEASURES  They must be derived from the company's
objective.
 They should make it possible to compare with
organizations in the same business.
 They must have a clear purpose.
 They must be based on reliable data and
calculation methods
 They should be under control of the evaluated
organizational unit.
 They should be selected through discussions
with the people involved (e.g. customers,
employees and managers).
 They should prefer objectivity instead of
subjectivity
OTHER PURPOSES OF PERFORMANCE
MEASURES CAN BE SUMMARIZED AS
FOLLOWS:
TYPES OF PERFORMANCE
MEASURES
 Liquidty ratio

CR = CA/CL
Operation Cash Flow Ratio = Op Cash Flow/Total Debts KEY FIGURES
RATIO
 Operational/Efficiency Ratio

Asset Turnover = Net Sales/Total Aset


Stock Turnover = COGS/Avg Inventory

 Profitability Ratio

Stock Turnover = COGS/Avg Inventory


ROI = NI/Avg Owners Equity
ROA= NI/TA
 Solvency Ratio

Debt Ratio = TL/TA


Long Term debt to equity ratio = Longterm debt/TA KEY FIGURES
RATIO…CTD
 Market Ratio

Earning per share = Net earning/Number of shares


Price/eranings ratio = MV per shares/Earning pershare
FINANCIAL
AND NON
FINANCIAL
MEASURES
TERIMA KASIH…..
 Exercise dengan menggunakan laporan keuangan perusahaan terbuka (lihat dari website)
tentukan performance measure nya dengan key figure ratio dan jelaskan maksudnya…..

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