Open AccessPengukuran Capaian Kinerja Supply Chain
Author(s) -
Andi Abdul Azis Ishak
Publication year - 2019
Publication title -
journal of applied accounting and taxation
Language(s) - English
Resource type - Journals
ISSN - 2548-9925
DOI - 10.30871/jaat.v4i2.1660
Subject(s) - supply chain , business , cash , flexibility (engineering) , reliability (semiconductor) , asset (computer security) , cash conversion cycle , value (mathematics) , operations management , order (exchange) , computer science , finance , economics , marketing , cash management , mathematics , statistics , power (physics) , physics , computer security , quantum mechanics
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.