CHAPTER 6 :

CONCEPTS MODELS
Presented By:
Adit, Dita, Fajar, Fikhri, Imam,
Tito
Kelas 8-F D-IV Akuntansi Reguler

 Managers use them to

represent problems to be
solved
represents some object or
activity, called entity
is abstraction of
something

mod
els
mod
els
mod
els

graphi
c

Abstraction of lines, symbols, or

shapes
Ex: fowchart, data fow

math

Mathematical formula or equation

Ex: EOQ = 2PS/M

Describes with spoken or written

words
3D representation of its entity
Scale models or prototypes

narrati
ve

physic
al

Types of
models

Uses of Models
Facilitate
understanding

Entitas 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 entitas

Model dapat mengkomunikasikan informasi

Facilitate
dengan cepat dan akurat kepada mereka yang
communication mengerti arti dari shapes, words, graphics, and
mathematics

Predict the
future

Model dapat memprediksikan apa yang terjadi

di masa depan, meskipun tidak 100% akurat.
Karenanya, tetap dibutuhkan professional
judgement dari manajer

The general systems model

The
physical
system

The
concept
ual
system

Open loop system

Closed loop system
Management
control
The information

Material fow
Personnel fow
Machine fow
Money fow

The Physical System

Input
Resources

Transformation
Process

Boundary of
the Firm
6

Output
Resources

The conceptual
system

Open loop systems

No feedback loop/control
High risk -> bankruptcy

Input
resources

Transformation
process

Output
resources

Closed loop systems

With feedback loop/control

Feedback -> information
Control -> management
feedback

Input
resources

Control
mechanism

Transformation
process

feedback

Output
resources

Management control

Management receives information ->

systems output

information

Input
resources

management

Transformation
process

information

Output
resources

The information processor

Informaton must be gathered

Manager must obtain information from system/procedures
information

Input
resources

management

Transformation
process

information

Output
resources

Conceptual System
Dimensions of Information

Relevancy->pertains
specifically
to
problems
Accuracy->cost vs less perfect accuracy.
Timeliness-> before crisis
Completeness->complete pictures

Too Much Information is called Information

Overload

cont

Standards

Measure
of
acceptable
performance
Usually
stated
in
specific terms
Used
to
control
physical system
Consists of:

Management
Information processor
Standards

Objectives

Overall goal that

a system is to
obtain
Systems have one
or more
objectives

A Comparison of Objectives and Standards

Objectives
Satisfy Customer
Needs
Produce a return
on investment for
the owners
Operate efficiently
Invest in the future
Develop sources
of supply

Operate ethically

Standards of Performance
Achieve an annual sales volume of at least $25 million
Maintain a 20% share of the market
Maintain an annual growth rate of 15%
Pay dividends to stockholders each quarter
Maintain the price of the firms common stock above
$85 per share
Realize an after-tax profit of 15% of sales
Maintain a record of accident-free days
Keep employee turnover below 10%
Invest in a minimum of 15% of sales revenue in research
and development
Achieve stockout on no more than 2% of the items in
inventory during the year
Keep the number of backorders to less than 5% of all
orders processed
Have no plant shutdowns due to unavailable materials
Have no legal actions filed against the firm by
customers, suppliers, and the government

Performance Standards are Made Available to Both

Management and the Information Processor
Actual vs
Standard

Standards
Information

Information

Management

Information
Processor

Data

Input
Resources

Transformation
Process

Output
Resources

Conceptual System (cont.)

Management by exception
Compares standards with information
output of system
Manager becomes involved when
system falls outside range of
acceptable performance
Capability 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 infuence on the firms ability to
meet its objectives
Firms have multiple CSFs
CSFs focuses attention on a portion of a
firms activities

Changes are Made in the Physical

System Through the Decision Flow
Standar
ds

Decisions

Management

InformationInformation
Processor

Data

Input
Resources

Transformati
on
Process

Output
Resources

Conceptual System (cont.)

Decision Flow

Data is transformed into information by the

information processor
Manager transforms information into
decisions

The General Systems Model of the Firm

Environment
Standar
ds

Decisions

Information
and
Data

Information
Management

Information
Processor

Data
Physical
Resources
Input
Resources

Transformation
Process

Output
Resources

Physical
Resources

General Systems
Model in Context

Helps adjust firm

Provides a sense of stability
Provides mental picture of what to
expect

Problems -- Good and Bad

Problem solving

Suppress harmful effects

Capitalize on opportunity for benefit

Decision

The act of selecting a strategy or action

Elements of Problem Solving

Desired state
Current state
Constraints

Difference =
Solution
Criterion

Internal -- limited resources

Environmental -- pressures to restrict
resource fows

Problem

Elements
Elementsofofthe
the
Problem-Solving
Problem-Solving
Process
Process

Elements of the conceptual system

Standards

Alternate
solutions

Desired state
Problem
Current state solver
(manager)

Constraints

Information

Solution

Problems versus Symptoms

Know the difference

Symptoms are produced by the problem

The problem causes the symptoms
When the problem is corrected the
symptoms will cease, but not vice versa

Problem Structure

Structured

Unstructured

No elements or relationships understood

Semistructured

Elements and relationships understood

Some elements understood

DSS concept of managers and the

computer working jointly towards a
solution

Problem Structure

Computer
DSS
DSS Solve

Structured

Manager
Solve

Semi-structured

Unstructured