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Chapter 12
The systematic process through which managers regulate organizational activities to make them consistent with expectations established in
● Plans
● Targets
● Standards of performance
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Proses sistematis melalui manajer mengatur kegiatan organisasi untuk membuat mereka konsisten dengan harapan didirikan padarencanatargetStandar kinerja
Managers must monitor & evaluate: Are we efficiently converting inputs into
outputs? Must accurately measure units of inputs and
outputs. Is product quality improving?
Are we competitive with other firms? Are employees responsive to customers?
customer service is increasingly important. Are our managers innovative in outlook?
Does the control system encourage risk-taking?
Manajer harus memonitor & mengevaluasi:Apakah kita efisien mengubah input menjadi output?Harus akurat mengukur unit input dan output.Apakah kualitas produk yang membaik?Apakah kita kompetitif dengan perusahaan lain?Apakah karyawan responsif terhadap pelanggan?layanan pelanggan semakin penting.Apakah manajer kami inovatif dalam outlook?Apakah sistem pengendalian mendorong pengambilan risiko?
Effective controlling requires information about
● Performance standards
● Actual performance
● Actions taken to correct any deviations from the standards
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Pengendalian yang efektif memerlukan informasi tentangstandar kinerjakinerja aktualTindakan yang dilakukan untuk memperbaiki penyimpangan dari standar
Feed forward Sometimes called preliminary or preventive control Concurrent● Assesses current work activities, relies on performance
standards● Includes rules and regulations for guiding employee tasks and
behaviors● Intent to ensure that work activities produce the correct results Feedback Focuses on the organization’s outputs; also called post-action
or output control
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Umpan ke depan Kadang-kadang disebut kendali awal atau preventifyg berbarenganMenilai aktivitas kerja saat ini, bergantung pada standar kinerjaTermasuk aturan dan peraturan untuk membimbing tugas dan perilaku karyawanNiat untuk memastikan bahwa aktivitas kerja menghasilkan hasil yang benarTanggapanFokus pada output organisasi, juga disebut post-tindakan atau pengendalian output
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Feedforward Control Anticipates ProblemsExamples • Pre-employment drug testing •Inspect raw materials •Hire only college graduates
Focu
s is
on
Inputs
Concurrent Control Solve Problems as They HappenExamples
•Adaptive culture •Total quality management
•Employee self-control
Focu
s is
on
Ongoing Processes
Feedback Control Solves Problems After They OccurExamples •Analyze sales per employee
•Final quality inspection•Survey customers
Focu
s is on
Outputs
Focus is on Human Material Financial resources
Attempts to identify and prevent deviations
Sometimes called preliminary or preventive control
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Umpan maju Kontrol
Fokus padamanusiabahansumber daya keuangan
Upaya untuk mengidentifikasi dan mencegah penyimpanganKadang-kadang disebut kendali awal atau preventif
Monitors ongoing activities to ensure consistency with performance standards
Assesses Current work activities Relies on performance
standards Includes rules and
regulations14
Includes self-control on behavior – personal values & attitudes
Kontrol secara bersamaan
Termasuk kontrol diri pada perilaku - nilai & sikap pribadi
Monitor sedang berlangsung kegiatan untuk memastikan konsistensi dengan standar kinerjamengajiKegiatan kerja saat iniBergantung pada standar kinerjaTermasuk aturan dan peraturan
Focuses on organization’s outputs
Sometimes called post action or output control
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Umpan balik Kontrol
Fokus pada output organisasiKadang-kadang disebut pasca tindakan atau kontrol keluaran
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If
InadequateIf Adequate
Adjust Standards Adjust Performance
Feedback
Establish Strategic Goals
1. Establish standards of performance.
2. Measure actual performance.
3. Compare performance to standards.
4. Take corrective action.
4. Do nothing or provide reinforcement.
Formal, target-setting, monitoring, evaluation and feedback systems to provide managers with information to determine if strategy and structure are working effectively and efficiently.
A good control system should:be flexible so managers can respond as needed.provide accurate information about the organization.provide information in a timely manner.
Formal, penetapan target, monitoring, evaluasi dan sistem umpan balik untuk memberikan manajer dengan informasi untuk menentukan apakah strategi dan struktur bekerja secara efektif dan efisien.Sebuah sistem kontrol yang baik harus:fleksibel sehingga manajer dapat merespon sesuai kebutuhan.memberikan informasi yang akurat tentang organisasi.
memberikan informasi secara tepat waktu.
Output Output ControlControl
Behavior Behavior ControlControl
Culture or Clan Culture or Clan ControlControl
Financial Measures or performanceFinancial Measures or performanceGoalsGoalsOperating budgets Operating budgets
Direct supervisionDirect supervisionManagement by Objective (MBO)Management by Objective (MBO)Rules & Standard Operating ProceduresRules & Standard Operating Procedures
ValuesValuesNormsNormsSocializationSocialization
Most commonly used method of managerial control
Process of setting targets
Used to monitor results and compare to budget
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Experiential Exercise: Is Your Budget In Control?
Metode yang paling umum digunakan kontrol manajerialProses penetapan target-targetDigunakan untuk memantau hasil dan dibandingkan dengan anggaran
Organizational unit under the supervision of a single person who is responsible for its activity
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Unit organisasi di bawah pengawasan satu orang yang bertanggung jawab untuk aktivitas
● Expense = anticipated and actual expenses
● Revenue = identifies forecasted and actual revenues
● Cash = estimates and reports cash flows
● Capital = plans and reports investments in major assets to be depreciated
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Anggaran Manajer PenggunaanBeban = biaya diantisipasi dan aktualPendapatan = mengidentifikasi pendapatan diperkirakan dan sebenarnyaCash = estimasi dan laporan arus kasModal = rencana dan laporan investasi pada aset utama yang harus disusutkan
Top-down budgeting Middle and lower-level managers set departmental
budget targets
Done in accordance with overall company revenues and expenditures specified by top management
Bottom-up budgeting Lower-level managers budget their departments’
resource needs
Pass up to top management for approval
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Provide basic information for financial control
1. Balance sheet- shows firm’s financial position with respect to assets and liabilities at a specific point in time
2. Income statement- summarizes the firms’ financial performance for a given time interval (profit-and-loss statement)
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Laporan KeuanganMemberikan informasi dasar untuk kontrol keuanganPosisi keuangan neraca-acara perusahaan sehubungan dengan aset dan kewajiban pada suatu titik waktu tertentuPenghasilan pernyataan merangkum kinerja keuangan perusahaan 'untuk interval waktu tertentu (laporan laba-rugi
Balance sheet: Assets – what company owns – fixed &
current Liabilities – what company owes –current
& long-term Owners’ equity
Difference between assets and liabilities and
Is the company’s net worth in stock and retained earnings
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For specific point in time
Neraca:Aset - perusahaan yang memiliki - tetap & arusKewajiban - perusahaan apa yang berutang lancar & jangka panjangEkuitas pemilikPerbedaan antara aktiva dan kewajibanApakah kekayaan bersih perusahaan dalam saham dan laba ditahan
Income statement-
Shows revenues coming into the organization from all sources
Subtracts all expenses, including cost of goods sold, interest, taxes, and depreciation
Bottom line indicates the net income (profit or loss)
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For given time interval – usually one year
Pernyataan-LabaMenunjukkan pendapatan yang masuk ke organisasi dari semua sumberMengurangi semua biaya, termasuk biaya pokok penjualan, bunga, pajak, depresiasi danIntinya menunjukkan laba bersih (laba atau rugi)
Managers need to be able to evaluate financial reports that compare the organization’s performance with earlier data or industry norms Liquidity ratios
Activity ratios
Profitability ratios
Leverage ratios
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Manajer harus mampu mengevaluasi laporan keuangan yang membandingkan kinerja organisasi dengan data sebelumnya atau norma-norma industrirasio likuiditasrasio aktivitasrasio profitabilitasrasio leverage
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Ratios How Determining Tells You
Liquidity Ratios Current ratio
Current assets/Current liabilities
1. Ability to meet its current debt obligations2. If there are sufficient assets to convert into cash to pay off debts
Activity Ratios Inventory turnover Conversation ratio
Total sales/Average inventory
Purchase orders/Customer inquiries
1. Measures internal performance2.How many times the inventory is used up to meet the total sales figure
3. Company’s effectiveness in converting inquiries into salesProfitability Ratios
Profit margin on sales Gross margin Return on assets (ROA)
Net income/Sales Gross income/Sales Net income/Total Assets
1.Profits relative to a source, such as sales or assets2.What a company earned from its assets
Leverage Ratios Debt ratio
Total debt/Total assets
1.Funding activities with borrowed money
2.A debt ratio above 1.0 to be a poor credit risk
Common Financial Ratios
Organization wide commitment to infusing quality into every activity through continuous improvement Quality circles Benchmarking Six Sigma Reduced cycle time Continuous improvement
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Based on decentralized control philosophy
Lebar komitmen organisasi untuk menanamkan kualitas ke dalam setiap aktivitas melalui perbaikan terus-meneruslingkaran kualitastolok ukurSix SigmaMengurangi waktu siklusperbaikan berkelanjutan
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Team Creates Quality
Circle and Collects
Information
Team Selects
Problems to Be Solved
Team Gathers Data and Analyzes
Problems
Team Recommends
Solutions
Decision by Top ManagementFeedback from Mangers to Quality Circles
TQM does not always work
Six sigma principles might not be appropriate for all organizational problems
Many contingencies can influence the success of TQM program
Quality circles = more beneficial when challenging jobs
TQM more successful = enriches jobs + improves motivation
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TQM tidak selalu bekerjaEnam prinsip sigma mungkin tidak sesuai untuk semua masalah organisasiBanyak kontinjensi dapat mempengaruhi keberhasilan program TQMLingkaran kualitas = lebih menguntungkan pekerjaan ketika menantangTQM lebih sukses = memperkaya pekerjaan + meningkatkan motivasi
International Quality Standards – ISO 9000
New Financial Control Systems
● Economic value added - EVA
● Market value added - MVA
● Activity-based costing - ABC
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Standar Kualitas Internasional - ISO 9000Sistem Pengendalian Keuangan BaruNilai tambah ekonomi - EVANilai pasar tambah - MVABerbasis kegiatan penghitungan biaya - ABC
Bureaucratic control influencing employee behavior and assess performance through
rules policies hierarchy of authority reward systems written documentation
Decentralized control relies on cultural values traditions shared beliefs trust
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Open-Book Management = sharing financial information and results with all employees in the organization
Balanced scorecard = comprehensive management control system that balances traditional financial measures with measures of customer service, internal business processes, and the organization’s capacity for learning and growth
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Ethical Dilemma: Is Internet Monitoring the Way to Go?
Open-Book Manajemen = berbagi informasi keuangan dan hasil dengan semua karyawan dalam organisasiBalanced scorecard = sistem pengendalian manajemen yang komprehensif yang menyeimbangkan ukuran keuangan tradisional dengan ukuran layanan pelanggan, proses bisnis internal, dan kapasitas organisasi untuk belajar dan pertumbuhan
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Financial
Internal Business processes
Learning and Growth
CustomersHow well do we
serve our customers?
Are we learning, changing, and
improving?
Do internal activities and processes add value for customers and shareholders?
Do actions contribute to improving financial
performance?
Mission & Goals