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Bois Cascade Company Case Essay

1372 words - 6 pages

PENDAHULUAN

1.1. Latar Belakang
Boise Cascade Corporation merupakan suatu perusahaan produk hutan yang terintegrasi dengan operasi yang lokasi utamanya berada di Amerika Serikat dan Kanada. Sejak tahun 1988-1990, rata-rata penjualan tahunan mencapai sekitar $4 miliar. Laba tahunan yang hampir mencapai $300 juta pada tahun 1988-1989 anjlok pada tahun 1990 menjadi $75 juta.
Pada tahun 1991, area Jasa Pemrosesan Data Perusahaan (corporate data processing service – CDPS) mengubah cara pengenaan biaya kepada kelompok pengguna (user) atas personal computer (PC) yang digunakan pada gedung kantor pusat perusahaan. Tagihan baru sebesar $100 per bulan per PC dibuat untuk menutup sebagian biaya ...view middle of the document...

Pusat laba adalah unit usaha yang diperlakukan sebagai unit yang berbeda dalam sebuah organisasi, di mana biaya dan pendapatan dihitung secara terpisah untuk mengukur kinerja finansial unit tersebut. Kinerja finansial suatu pusat tanggung jawab tersebut dikukur dalam ruang lingkup laba (selisih antara pendapatan dan beban).
Pada tahun 1991, total anggaran operasi dan modal dari CDPS adalah sebesar $8,3 juta dan $4,8 juta masing-masing. Divisi ini mengalami tingkat pertumbuhan tahunan 40% dalam penggunaan sumber daya mesin, yang independen dari pertumbuhan Boise Cascade Corporation. Bahkan pertumbuhan divisi ini dilaporkan lebih besar daripada pertumbuhan divisi lainnya.
Sejak tahun 1983, CDPS sudah tidak bertanggung jawab terhadap pengembangan software aplikasi. Setiap divisi dari Boise Cascade menggunakan programmer sendiri dan memiliki capital budget sendiri untuk pembelian perangkat keras komputer. Divisi Office Products dan Timber and Woods Division merupakan divisi yang paling sedikit menggunakan jasa CDPS, sementara departemen lain, yakni Divisi Human Resources dan Corporate Finance serta kelompok staf lain Boise Cascade Corporation tidak memiliki capital gain dan sangat bergantung pada CDPS untuk keperluan layanan komputer.
Karena semenjak 1983 CDPS sudah tidak bertanggung jawab terhadap pengembangan software aplikasi, maka mungkin hal inilah yang menimbulkan orientasi divisi CDPS untuk memberian tarif pada proses-proses komputerisasi dan lain sebagainya. Selain itu CDPS merupakan satu-satunya pusat IT dalam perusahaan Boise Cascade (monopoli) sehingga dapat dikatakan CDPS melakukan collective laba. Kegiatan penyediaan jasanya tersebut dikatakan sukses jika divisi lain banyak menggunakan jasanya sehingga CDPS mendapatkan pendapatan yang tinggi dan akan mendapatkan laba yang tinggi saat CDPS melakukan kegiatan efektif dan efisien terhadap perlakuan beban dan pendapatannnya. Sehingga disini dapat disimpulkan bahwa departemen CDPS merupakan suatu pusat laba.

2. Terkait dengan sistem tagihan CDPS, apakah kritik Dwight Kirscht ada benarnya?
Sistem tagihan yang diberlakukan oleh divisi CDPS di Boise Cascade Corporation adalah menagih para penggunanya secara bulanan untuk biaya penggunaan aktual atas ssetiap sumebr daya (misalnya CPU, disk drive, printer) ditambah markup yang dirancang untuk menghasilkan tingkat pengembalian (return) sebesar 22% pajak sebelum modal (PROTC).
Kritik yang disampaikan oleh Dwight Kirscht adalah:
a. Biaya-biaya tersebut menyebabkan orang menjauhi sistem komputer, sehingga dikhawatirkan beberapa orang akan mencoba melakukan tugasnya secara manual untuk mengurangi biaya.
b. Sistem tagihan itu sendiri menghabiskan banyak waktu bagi komputer dan ia memperkirakan sekitar 10% dari kapasitas mesin komputer.
c. Biaya-biya tersebut menguras tenaga karena orang berusaha mencari tahu mengapa biaya mereka lebih tinggi dari yang diperkirakan.
d. Tarif tagihan yang tinggi akan membuat orang untuk mencoba memiliki...

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