Slide 1

CHAPTER 6 :Concepts ModelsPresented By:Adit, Dita, Fajar, Fikhri, Imam, TitoKelas 8-F D-IV Akuntansi Reguler

Types of modelsUses of ModelsFacilitate understandingFacilitate communicationPredict the futureEntitas lebih mudah dimengerti ketika elemen dan hubungannya direpresentasikan dengan cara yang lebih simple. Karenanya, dibuatlah model di mana semakin simple model, semakin akurat manajemen merepresentasikan entitasModel dapat memprediksikan apa yang terjadi di masa depan, meskipun tidak 100% akurat. Karenanya, tetap dibutuhkan professional judgement dari manajer Model dapat mengkomunikasikan informasi dengan cepat dan akurat kepada mereka yang mengerti arti dari shapes, words, graphics, and mathematics The general systems model6 TransformationProcessThe Physical System Input Resources OutputResourcesBoundary of the FirmThe conceptual systemOpen loop systemsNo feedback loop/controlHigh risk -> bankruptcy

Input resourcesTransformationprocessOutput resourcesClosed loop systemsWith feedback loop/control Feedback -> informationControl -> management

Input resourcesTransformationprocessOutput resourcesControlmechanismfeedbackfeedbackManagement controlManagement receives information -> systems output

Input resourcesTransformationprocessOutput resourcesmanagementinformationinformationThe information processorInformaton must be gatheredManager must obtain information from system/procedures

Input resourcesTransformationprocessOutput resourcesmanagementinformationinformationConceptual SystemDimensions of InformationRelevancy->pertains specifically to problemsAccuracy->cost vs less perfect accuracy.Timeliness-> before crisisCompleteness->complete picturesToo Much Information is called Information Overload16contStandards Measure of acceptable performanceUsually stated in specific termsUsed to control physical systemConsists of:ManagementInformation processorStandards

ObjectivesOverall goal that a system is to obtainSystems have one or more objectives A Comparison of Objectives and StandardsObjectives Standards of PerformanceAchieve an annual sales volume of at least $25 millionMaintain a 20% share of the marketMaintain an annual growth rate of 15%Pay dividends to stockholders each quarterMaintain the price of the firms common stock above $85 per shareRealize an after-tax profit of 15% of salesMaintain a record of accident-free daysKeep employee turnover below 10%Invest in a minimum of 15% of sales revenue in research and developmentAchieve stockout on no more than 2% of the items in inventory during the yearKeep the number of backorders to less than 5% of all orders processedHave no plant shutdowns due to unavailable materialsHave no legal actions filed against the firm by customers, suppliers, and the governmentSatisfy Customer NeedsProduce a return on investment for the ownersOperate efficientlyInvest in the futureDevelop sources of supplyOperate ethicallyOutputResourcesInputResourcesManagementInformationProcessorTransformationProcessStandards InformationInformation DataPerformance Standards are Made Available to Both Management and the Information ProcessorActual vs Standard19Conceptual System (cont.)Management by exceptionCompares standards with information output of systemManager becomes involved when system falls outside range of acceptable performanceCapability provided by CBIS ( Mgt punya banyak waktu)Conceptual System (cont.)Critical Success Factors (CSFs)A CSF is one of the firms activities that has a strong influence on the firms ability to meet its objectivesFirms have multiple CSFsCSFs focuses attention on a portion of a firms activitiesStandardsManagementInformation Processor OutputResourcesTransformation Process InputResourcesDataInformationDecisionsChanges are Made in the Physical System Through the Decision Flow20Conceptual System (cont.)Decision FlowData is transformed into information by the information processorManager transforms information into decisionsThe General Systems Model of the FirmStandardsManagementInformation Processor OutputResourcesTransformation Process InputResourcesDataInformationDecisionsEnvironmentPhysicalResourcesPhysicalResourcesInformationand Data21General Systems Model in ContextHelps adjust firmProvides a sense of stabilityProvides mental picture of what to expect

23Problems -- Good and BadProblem solving Suppress harmful effectsCapitalize on opportunity for benefitDecision The act of selecting a strategy or action2Elements of Problem SolvingDesired stateCurrent stateConstraintsInternal -- limited resourcesEnvironmental -- pressures to restrict resource flows}Difference = Solution Criterion3ProblemStandardsInformation Problemsolver(manager)SolutionAlternatesolutionsConstraintsDesired stateCurrent stateElements of the conceptual systemElements of the Problem-Solving Process4Problems versus Symptoms

Know the differenceSymptoms are produced by the problemThe problem causes the symptomsWhen the problem is corrected the symptoms will cease, but not vice versa5Problem StructureStructured Elements and relationships understoodUnstructuredNo elements or relationships understoodSemistructuredSome elements understoodDSS concept of managers and the computer working jointly towards a solution6Problem Structure DSSComputerSolveManagerSolveStructuredSemi-structuredUnstructured7