Tinjauan Kebijakan Cost Reduction Program di PT AM Terhadap Kinerja Laba dan Kinerja Operasional Cabang
MARTIN, REDFORD OLLY (Adv.: Indra Wijaya Kusuma, Prof., Dr., MBA), Indra Wijaya Kusuma, Prof., Dr., MBA
Pengelolaan biaya diputuskan oleh manajemen pusat PT. AM sebagai suatu strategi untuk menghasilkan laba yang besar. Kebijakan Cost Reduction Program (CRP) diputuskan untuk diterapkan sepanjang 2007, karena fluktuasi perekonomian Indonesia selama tahun 2005 dan tahun 2006 serta ketatnya persaingan di industri yang sarna di Indonesia.
Penelitian ini dilakukan untuk mengevaluasi hasil implementasi kebijakan CRP tersebut terhadap kinerja operasional dan kirierja laba di cabang yang disampling, dimana dalam penelitian ini diambil empat area wilayah seperti Mataram, Sumatera Selatan, Makassar dan Papua. Dasar untuk menilai kinerja operasional didasari pada volume penjualan, nilai rerata penjualan dan nilai rerata biaya penjualan, sedangkan untuk kinerja laba didasari pada nilai rerata biaya operasional dan nilai rerata laba bersih. Target utama tentunya pada penurunan biaya - biaya.
Hasil dari seluruh analisis dalam penelitian ini menunjukkan bahwa kebijakan CRP yang diimplementasikan pada awal tahun 2007 tersebut ternyata dapat disimpulkan efektifuntuk kinerja operasional dan tidak efektifuntuk kinerja laba, walaupun kebijakan yang diambil oIeh manajemen tanpa panduan teknis yang baku. CRP disimpulkan efektif terhadap kinerja operasional karena meningkatnya volume dan nilai penjualan sementara nilai biaya penjualan dapat dikelola. CRP disimpulkan tidak efektifbagi kinerja laba karena biaya operasional tidak terkelola dengan optimum sedangkan kenaikan Iaba yang terjadi tidak signifikan sebesar kenaikan nilai penjualan dan penurunan biaya penjualan.
Cost management was decided by headquarter management of PT. AM as one of their strategy to generate big profit. Cost Reduction program was implemented during 2007, because Indonesian economy condition for the year 2005 and 2006 was very fluctutating, and also the competitive market for the industry at that time in Indonesia.
This research was done to evaluate the impact of CRP to the operation performance and to the profit performance to some areas, which was taken by four areas, they are Mataram area, South Sumatera area, Makassar area and Papua area. To evaluate CRP effectiveness to the operation performance based on sales volume, the average of sales amount and the average of sales expense amount, while to evaluate CRP effectiveness to the profit performance based on the average operation expense amount and the average of net income amount. Main target is to decrease the expenses.
The result for all analysis in this research shown that CRP implementation on early 2007 can be concluded effective to the operation performance and it was not effective to the profit performance, even though the regulation was taken without any technical standard manual. CRP was concluded effective to the operation performance because there is an increase in volume and sales expense amount can be managed well. CRP was conclude not effective to profit performance because the operation expense was not manage very optimum, while the increase of profit was not significant as well compare to the increase of sales amount and the decrease sales expense amount.
Kata Kunci : Retail Industry, CRP, Kinerja Operasional, Kinerja Laba, earning management, pengelolaan biaya.
