JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT)

Pengukuran Capaian Kinerja Supply Chain

Andi Abdul Azis Ishak (Politeknik Negeri Ujung Pandang)



Article Info

Publish Date
30 Oct 2019

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.

Copyrights © 2019






Journal Info

Abbrev

JAAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, ...