bab 7 dan kasus dell computer corporation

8/17/2019 BAB 7 DAN KASUS DELL COMPUTER CORPORATION

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SISTEM PENGENDALIAN MANAJEMEN

RESUME BAB 7 DAN KASUS DELL COMPUTER CORPORATION

Wise Muh Sendi (20140420001

A! "#d#$i (2014042000%

&u! An''#$# Luis (2014042001)

E$i*+ Des,#$#n''# S#ndi (20140420017

-#.hu$$#h/#n M id$is (2014042002

Muh#//#d -#+h$ (2014042020

Ke!#s E

PROGRAM STUDI AKUNTANSI

FAKULTAS EKONOMI

UNIVERSITAS MUHAMMADIYAH YOGYAKARTA

2016



KASUS 7-5

DELL COMPUTER CORPORATION

Se3#+ A'us.us 2002 De!! C5/6u.e$ C5$65$#.i5n (De!! #d#!#h 6e$us#h##n 6en3u#!#n

!#n'sun' +5/6u.e$ 6#!in' es#$ di duni# #n' /e/i!i+i 48%00 +#$#,#n di !eih d#$i 0

ne'#$# d#n 6e!#n''#n di !eih d#$i 170 ne'#$#8 Be$/#$+#s es#$ di Aus.in Te9#s De!!

/e/6e$5!eh $e6u.#si se#'#i s#!#h s#.u 6e$us#h##n sis.e/ +5/6u.e$ duni# #n' 6#!in'

disu+#i d#n 6enedi# u.#/# 6$5du+ d#n 3#s# #n' di6e$!u+#n 6e!#n''#n duni# un.u+

/e/#n'un .e+n5!5'i:in;5$/#si d#n in;$#s.$u+.u$ In.e$ne.8 Mun*u!n# De!! 6#d#

+e6e/i/6in#n 6#s#$ /e$u6#+#n h#si! d#$i ;5+us di6e$3u#n'+#n 6#d# 6e/e$i#n 6en'#!#/#n

6e!#n''#n se#i+ /un'+in8 Pen3u#!#n !#n'sun' d#$i 6#$i+ +e6#d# +5nsu/en /e$u6#+#n

+5/65nen +un*i d#$i s.$#.e'in#8

De!! didi$i+#n .#hun 1%4 5!eh Mi*h#e! De!! #n' 6#d# 2002 /e$u6#+#n 6e3##. e+se+u.i;

+e6#!# den'#n /#s# 3##.#n 6#!in' !#/# d#!#/ su#.u indus.$i8 Pe$us#h##n i.u did#s#$+#n 6#d#

+5nse6 sede$h#n# #h,# De!! d#6#. se*#$# 6#!in' .e6#. /e/#h#/i +eu.uh#n 6e!#n''#n d#n

se*#$# e;isien /enedi#+#n s5!usi 6en'hi.un'#n #n' 6#!in' e;e+.i; un.u+ /e/enuhi +eu.uh#n

.e$seu. den'#n /en3u#! sis.e/ *5/6u.e$ se*#$# !#n'sun' +e6#d# 6e!#n''#n8 M5de! isnis

!#n'sun' ini /en'h#6us+#n $i.e! #n' /en#/#h ,#+.u d#n i## #n' .id#+ 6e$!u d#n 3u'#

/en'i<in+#n 6e$us#h##n un.u+ /e/#n'un se.i#6 sis.e/ un.u+ di6es#n s#/i! /en#,#$+#n

+e6#d# 6e!#n''#n sis.e/ #n' +u#. d#n di+5n;i'u$#si se*#$# +## 6#d# h#$'# #n'

+5/6e.i.i;8 De!! /e/6e$+en#!+#n .e+n5!5'i $e!e=#n 6#!in' /u.#+hi$ se*#$# 3#uh !eih *e6#.

d#$i6#d# 6e$us#h##n #n' /e/i!i+i s#!u$#n dis.$iusi .id#+ !#n'sun' #n' e$'e$#+ !#/#n

s#/i! /e/u.#$ 6e$sedi##n $#.#:$#.# se.i#6 e/6#. h#$i8 D#!#/ +u$#n' d#$i du# d#s#,#$s# De!!

/en3#di $i.e! n5/5$ s#.u un.u+ personal computer /e!eihi IBM >e,!e..:P#*+#$d d#n

C5/6#?81 (Lih#. T#/6i!#n 1 un.u+ d#.# +eu#n'#n +5/6#$#.i;8

R#n.#i ni!#i .$#disi5n#! d#!#/ indus.$i personal computer (PC di*i$i+#n se#'#i @#n'un:

un.u+:si/6#n {build-to-stock)". P#$i+:6#$i+ PC se6e$.i IBM C5/6#? d#n >e,!e..:P#*+#$d

/e$#n*#n' d#n /e/#n'un 6$5du+ /e$e+# den'#n 6i!ih#n #n' di+5n;i'u$#si+#n #.#s d#s#$

$#/#!#n 6#s#$8 P$5du+ .e$!eih d#hu!u disi/6#n d#!#/ 'ud#n' 6e$us#h##n d#n +e/udi#n

di+i$i/ +e 6en3u#! +e/#!i $i.e!:$i.ei d#n 6e$#n.#$# !#in #n' se*#$# +husus +e/udi#n se*#$#

+husus /en#/#h +en#i+#n h#$'# sees#$ 20:0 see!u/ /en3u#! +e6#d# 6e!#n''#n /e$e+#8

P#$i+:6#$i+ PC /en'end#!i+#n #'i#n hu!u {upstream) d#$i $#n.#i ni!#i se/en.#$# /e/e$i

#'i#n hi!i$ {downstream) 6#d# 6#$# 6e$#n.#$# {middlemen). Ri.e! /e/en#$+#n /#$'in



/e$e+# den'#n /enedi#+#n ee$#6# /#n;##. +e6#d# 6e!#n''#n !5+#si #n' /ud#h

di3#n'+#u

TAMPILAN 1

Data K!a"#a" K$%&a'at() &a*a P'!+a,aa"-&'!+a,aa"

Rata-'ata 5 Ta,!"/ 15-2000

D IM C$%&a HP Gat3a4

L## !i/# .#hun #d# e+ui.#s )4 4 )1 1 200Pe$.u/uh#n 6en3u#!#n ) .#hun ( 42 42 2) 1 212

Pe$.u/uh#n ne.5 !i/# .#hun )1 141 : %7

Data Ta,!" 2000

Pen3u#!#n (/i!i#$ 31,9 88,4 42,4 48,8 9,6

eba ai ersentase dari en ualan#Bi## #$#n' #n' .e$3u#! 7 )% 7 77

L## $u.5 21 42 27 1 2Pen3u#!#n d#n #d/inis.$#si 11) 2) 177 20 1)Rise. d#n 6en'e/#n'#n 1) 48 17 )4 :Pend#6#.#n 56e$#si5n#! 4 1% 1 10 7)Pend#6#.#n e$sih % 2 1 7 2)

Pe$6u.#$#n Pe$sedi##n 4 11 1) 2

Re.u$n 5n e?ui. (6e$sen.#se 40 40 ) 2) 11

6i!ih#n den'#n #n#+ /e$e+ +ese/6#.#n un.u+ /e!ih#. d#n /en*5# 6$5du+ see!u/

/e/e!i d#n #'en 6en3u#! #n' /e/i!i+i 6en'e.#hu#n !u#s #n' d#6#. /endidi+

6e!#n''#n .en.#n' 6i!ih#n /e$e+#8

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/e$e+##s# u!#n' $#n.#i ni!#i indus.$i PC8 Pe$.#/# 6e!#n''#n 6e$us#h##n /en3#di se/#+in

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#'en 6en3u#!8 P#d# .#hun 1%0:#n #+hi$ indi=idu+hususn# /e$e+# #n' /e/e!i PC

+edu# #.#u +e.i'#/en3#di /ud#h 6e/#+#i .e+n5!5'i #n' 6#h#/ d#n e$6en'#!#/#n8

Kedu# +5/65nen:+5/65nen e$ed# d#$i seu#h PC/5ni.5$ +e5#$d /e/5$ dis+

d$i=e s5;.,#$e d#n se#'#in# /en3#di /5du! s.#nd#$ #n' /e/un'+in+#n

6enesu#i#n /#ss#! $mass customi%ation) d#!#/ +5n;i'u$#si sis.e/ PC8

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bab 7 dan kasus dell computer corporation

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