Pengukuran Capaian Kinerja Supply Chain

Studi Kasus Pada PT Eastern Pearl Flour Mills Makassar

  • Andi Abdul Azis Ishak Politeknik Negeri Ujung Pandang
Keywords: Supply Chain, Supply Chain Management, Supply Chain Operation Reference


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.


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How to Cite
Ishak, A. (2019). Pengukuran Capaian Kinerja Supply Chain. Journal of Applied Accounting and Taxation, 4(2), 184-202.