KARYA DOSEN Fakultas Ekonomi UM, 2009

Ukuran Huruf:  Kecil  Sedang  Besar

Produktivitas Pengkuran dan Penilaian

Pranowo

Abstrak


Productivity is related to the use of production factors efficiency, such as consumption of raw materials, manpower, energy, etc. Well productivity of a company reflects its efficiency. Generally, productivity can be measured by the ratio of output and input. Productivity level of a company can be viewed from partial and total. Partially, level of productivity is measured from each element of organization including utilization of production factors. Kaplan and Atkinson provide an illustration in measuring partial productivity by using return on investment, labor yield, material yield, and equipment yield. The advantage of partial measurement of productivity is easy to do and understand by each section of organization, and its disadvantage is not able to provide whole view of organization productivity, unless it is assessed through total approach of productivity measurement. According to Hansen and Mowen, two kinds of total productivity measurement involve the use of profile productivity measurement and profit-linked productivity measurement. The first describes total productivity of a company, though a difficulty will appear if there is a trade-off problem, in which the company has to choose one of those. This problem can be solved by using profit-linked productivity measurement. The second illustrates that productivity can be seen from increasing of profit obtained by company. If there is an up­turn of earnings, it means that there is an improvement of productivity, otherwise the company loss its productivity. Hansen and Mowen also pointed out that productivity can be measured through activity and process. Essentially, productivity of activity reveals efficiency level achieved from activity of production in yielding output, while productivity of process shows that production is accomplished effectively and efficiently. Counting to look at efficiency level of both measurements is same with profit-linked approach. The only different is the use of input measurement. Input used in profit-linked productivity is production factors, while activities, improvement efforts, and innovation are input used in either measuring of activity-based productivity or process-based productivity. Productivity measurement is accomplished to compare between output and input. Ratio of productivity is essential for companies, at least to predict its efficiency, quality, and performance.

Keywords: partial productivity measurement, total productivity measurement, and activity and process productivity measurement.