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Andi Abdul Azis Ishak
Politeknik Negeri Ujung Pandang
Economics, Econometrics & Finance

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Pengukuran Capaian Kinerja Supply Chain Andi Abdul Azis Ishak
Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.883 KB) | DOI: 10.30871/jaat.v4i2.1660

Abstract

The aim of this research is to observe and measure the performance of the supply chain implemented by PT. Eastern Pearl Flour Mills in Makassar. The research was conducted by using the Supply Chain Operation Reference (SCOR) Method. There are five components, reliability, responsiveness, flexibility, costs, and assets, being assessed and tested as to whether it is aligning and appropriate as the best way in achieving the business’s objectives. It is found that both Supply Chain Management Cost (SCMC) and Cost of Averages Sold (COGS) were in high level of performance (excellent positions) with a gap value ​​of 20% and 12% respectively. Meanwhile, Perfect Order Fulfillment (POF), Order Fulfillment Cycle Time (OFCT) and Cash to Cash Cycle Time (CTCCT) are only at a moderate level by indicating result (gap value) around 6%, 15%, and 10% respectively. It is, however, Return on Supply Chain Fixed Asset (ROFA) and Return on Working Capital (ROWC) are still in the average position with a gap value of 8%. It can be concluded that all supply chain components have been managed properly.
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