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Nucor Essay

2671 words - 11 pages

LAPORAN PEMBAHASAN KASUSGalvor CompanyUntuk memenuhi tugas mata kuliah : SISTEM PENGENDALIAN MANAJEMENDosen Pengampu: Dr. Djuminah, M.Si, Ak.Disusun Oleh Kelompok:Kelas Reguler IIADian Perwitasari : S43120032. Taufik Harris Edyna : S4312013PROGRAM MAGISTER AKUNTANSIFAKULTAS EKONOMIUNIVERSITAS SEBELAS MARET2013EXECUTIVE SUMMARYGalvor Company merupakan perusahaan keluarga yang didirikan oleh M. Georges Latour pada tahun 1946. Latour bertindak sebagai pemilik sekaligus presiden sampai dengan tahun 1974, sampai akhirnya Galvor Company dijual kepada Universal Electric Company. Galvor Company merupakan fabricator, membeli suku cadang dan merangkainya menjadi alat listrik dan elektronik berkualitas tinggi dan berbiaya moderat. Setelah Galvor dijual kepada Universal, Galvor berkantor pusat di Jenewa dengan Latour sebagai Ketua Dewan dan David Hennessy sebagai Manajer Utama.Dengan adanya perubahan kepemilikan ini, terjadi beberapa perubahan yang harus disesuaikan oleh Galvor Company, diantaranya Business Plan, yang merupakan deskripsi umum tentang rencana tindakan manajemen untuk dua tahun mendatang, dengan setimasi penjualan, laba bersih, dan total aset, dijadikan sebagai standar utama untuk mengevaluasi kinerja dari manajer unit sampai dengan manajer puncak Universal. Terdapat lima hal yang dijadikan sebagai patokan penilaian kinerja di Universal, yaitu Penjualan, Laba Bersih, Total Aset, Total Karyawan, dan Pengeluaran Modal.Universal, yang merupakan perusahaan berkantor pusat di Amerika, mengharuskan Galvor maupun unit bisnis lain untuk melaporkan kinerja dan keuangannya dalam format dan aturan Universal. Hal ini merupakan kendala yang cukup berarti, mengingat jumlah karyawan Galvor yang memiliki kemampuan berbahasa Inggris sangat terbatas. Beberapa kendala lainnya yang dihadapi Galvor Company setelah dibeli oleh Universal antara lain: tingkat karyawan terlatih yang rendah, ketepatan waktu pengumpulan laporan kinerja, perbedaan metoda akuntansi Amerika dengan Perancis, dan konversi mata uang Franc ke Dollar. Sebagai akibatnya, Galvor bahkan menghabiskan sekitar 80% dari waktu produktif mereka untuk membuat Business Plan dan laporan kepada Universal.Walaupun dari sistem pelaporan dan pengendalian diketahui bahwa Universal menerapkan sistem sentralisasi, tiap unit bisnis di Universal diberi kebebasan dalam hal sourcing decision nya, apakah akan membeli dari unit bisnis lain dalam Universal atau membeli dari luar Universal. Selain itu, terdapat pula nilai positif dengan adanya pembelian perusahaan ini, bahwa Galvor menerapkan sistem pengalokasian biaya overhead yang lebih baik. Selain itu, karena Galvor bukan lagi dikelola dan dimiliki oleh Latour sebagai perusahaan keluarga, efisiensi kini menjadi hal yang penting dan diupayakan meningkat dalam perusahaan tersebut.A. Ringkasan KasusLatar BelakangGalvor Company adalah sebuah perusahaan keluarga yang didirikan di Perancis oleh Georges Latour pada tahun 1946, sebagai fabrikator. Ketika itu tingkat...

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