management controlling - upjmanagement 8/e - chapter 8 2 what is the control process? controlling...
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Management
Controlling Universitas Pembangunan Jaya
Management 8/e - Chapter 8 2
What is the
control process?
Controlling
– The process of measuring performance and taking
action to ensure desired results.
– Has a positive and necessary role in the management
process.
– Ensures that the right things happen, in the right way,
at the right time.
– Organizational learning and after-action review.
Sumber: Schermerhorn (2009, 8e)
Management 8/e - Chapter 8 3
Study Question 4: What is the
control process?
Steps in the control process:
– Step 1 — establish objectives and standards.
– Step 2 — measure actual performance.
– Step 3 — compare results with objectives and
standards.
– Step 4 — take corrective action as needed.
Management 8/e - Chapter 8 4
Figure 8.4 Four steps in the control
process.
Tahap 1: Penetapan Standar
• STANDAR
Satuan pengukuran yang digunakan sebagai patokan untuk penilain hasil.
tujuan, sasaran, kuota, target
lebih khusus
- target penjualan
- anggaran
- market share
- margin keuntungan
- sasaran produksi
Tahap 2: Penentuan Pengukuran
Pelaksanaan Kegiatan
Beberapa pertanyaan yang digunakan:
1. HOW OFTEN: stp jam, harian, mingguan
2. WHAT FORM: Laporan tertulis, inspeksi visual melalui telepon
3. WHO: manajer, staf departemen
Pengukuran
mudah dilakukan
tidak mahal
dapat diterangkan kepada karyawan
Tahap 2: Pengukuran Pelaksanaan
Kegiatan
Merupakan proses yang berulang-ulang, terus-menerus
Cara:
1. Pengamatan (observasi)
2. Laporan-laporan (lisan, tertulis)
3. metode-metode otomatis
4. Inspeksi, penguiian (test) dengan pengambilan sampel
Tahap 3: Perbandingan Prestasi dengan
Standar & Analisis Penyimpangan
• Tahap paling kritis, tetapi mudah dilakukan
• Kompleksitas: saat menginterpretasikan adanya
deviasi
• Analisis: mengapa penyimpangan terjadi
Tahap 4: pengambilan Tindakan Koreksi
Tindakan koreksi berbagai bentuk
Standar diubah
Pelaksanaan diperbaiki
Keduanya
Mengubah standar mula-mula
Mengubah pengukuran pelaksanaan
- frekuensi (sering, kurang)
- mengganti sistem pengukuran
Mengubah cara analisis & interpretasi
Management 8/e - Chapter 8 10
Figure 8.5 The role of feedforward,
concurrent, and feedback controls in
organizations.
PENTINGNYA
PENGAWASAN FAKTOR-FAKTOR Pengawasan semakin
penting
1. Perubahan lingkungan organisasi
2. Peningkatan kompleksitas organisasi
3. Kesalahan-kesalahan
4. Kebutuhan manager untuk mendelegasikan wewenang.
Beberapa Gejala
yang memerlukan Pengawasan • Terjadi penurunan pendapatan atau profit, namun tidak
begitu jelas faktor penyebabnya
• Penurunan kualitas pelayanan (teridentifikasi dari adanya keluhan pelanggan)
• Ketidakpuasan pegawai (teridentifikasi dari adanya keluhan pegawai, produktifitas kerja yang menurun, dan lain sebagainya)
• Berkurangnya kas perusahaan
• Banyaknya pegawai atau pekerja yang menganggur
• Tidak terorganisasinya setiap pekerjaan dengan baik
• Biaya yang melebihi anggaran
• Adanya penghamburan dan inefisiensi
Alat Bantu Pengawasan Manajerial
• Management-by-Exception berfokus pada perhatian manajerial
pada perbedaan substansi antara tampilan aktual dengan
tampilan yang diharapkan.
(prinsip pengecualian)
• Management-Information System berfokus pada penyediaan
informasi untuk melakukan evaluasi dari fungsi fungsi
manajemen
Management By Objective (MBO) adalah untuk memastikan bahwa
setiap karyawan memiliki pemahaman yang jelas terhadap tujuan atau
sasaran organisasi, seperti halnya mereka memahami peran dan
tanggung jawabnya dalam mencapai tujuan tersebut.
Pengendalian Manajemen
• Adalah suatu proses yang digunakan untuk
mempengaruhi para anggota organisasi agar
menerapkan strategi organisasi. Pengendalian
manajemen merupakan:
– Aktivitas Pengendalian Manajemen
– Keselarasan Tujuan
– Salah satu alat implementasi Strategi, selain struktur
organisasi, manajemen SDM, Budaya
– Menekankan aspek Keuangan dan Nonkeuangan
– Membantu Mengembangkan Strategi Baru
Konsep Pengendalian Manajemen
• Pengendalian:
adalah proses untuk menjamin agar kegiatan
mengarah ke tujuan yang diinginkan
• Unsur Pengendalian:
– 1. Detektor atau sensor
– 2. Assesor atau penilai
– 3. Efektor atau pengubah
– 4. Jaringan Komunikasi
Batas Pengendalian
Manajemen
• Tiga aktivitas yang memerlukan perencanaan dan
pengendalian:
– Strategy Formulation
– Management Control
– Task Control
Ilustrasi
• Sopir
– Mata (sensor)
– Otak (assessor)
– Kaki (effector)
– Jaringan
komunikasi dari
indera otak
anggota
badan
Tipe-tipe Pengendalian
• (Awal) Preliminary
Kadang-kadang disebut kendali feedforward, Hal ini harus dipenuhi sebelum suatu perkerjaan dimulai.
Kendali ini menyakinkan bahwa arah yang tepat
telah disusun dengan sumber-sumber yang
tepat tersedia untuk memenuhinya.
Tipe-tipe Pengendalian
• (Saat ini) Concurrent
Berfokus pada apa yang sedang terjadi
selama proses. Kadang-kadang disebut
Kendali steering, kendali ini memantau
operasi dan aktivitas yang sedang berjalan
untuk menjamin sesuatunya telah sedang
dikerjakan dengan tepat.
Tipe-Tipe Pengendalian
• (Akhir) Post-action
Kadang-kadang disebut kendali feedback ,
Kendali ini mengambil tempat setelah suatu
tindakan dilengkapi. Kendali akhir berfokus
pada hasil akhir, kebalikan dari input dan
aktivitas.
Management 8/e - Chapter 8 21
Figure 8.5 The role of feedforward,
concurrent, and feedback controls in
organizations.
Management 8/e - Chapter 8 22
Figure 8.6 Management by objectives as
an integrated planning and control
framework.
Management 8/e - Chapter 8 23
Study Question 5: What are the common
organizational controls?
MBO involves a formal agreement specifying …
– Workers’ performance objectives for a specific time
period.
– Plans through which performance objectives will be
accomplished.
– Standards for measuring accomplishment of
performance objectives .
– Procedures for reviewing performance results.
Management 8/e - Chapter 8 24
Study Question 5: What are the common
organizational controls?
The MBO process:
– Supervisor and workers jointly set objectives, establish standards, and choose actions.
– Workers act individually to perform tasks; supervisors act individually to provide necessary support.
– Supervisor and workers jointly review results, discuss implications, and renew the MBO cycle.
Management 8/e - Chapter 8 25
Study Question 5: What are the common
organizational controls?
Types of MBO performance objectives
– Improvement
– Personal development
– Maintenance
Criteria for effective performance objectives
– Specific
– Time defined
– Challenging
– Measurable
Management 8/e - Chapter 8 26
Study Question 5: What are the common
organizational controls?
Types of MBO performance objectives
– Improvement
– Personal development
– Maintenance
Criteria for effective performance objectives
– Specific
– Time defined
– Challenging
– Measurable
Management 8/e - Chapter 8 27
Study Question 5: What are the common
organizational controls?
Advantages of MBO
– Focuses workers on most important tasks and
objectives.
– Focuses supervisor’s efforts on important
areas of support.
– Contributes to relationship building.
– Gives workers a structured opportunity to
participate in decision making.
Management 8/e - Chapter 8 28
Study Question 5: What are the common
organizational controls?
Employee discipline systems
– Discipline is the act of influencing behavior
through reprimand.
– Discipline that is applied fairly, consistently,
and systematically provides useful control.
Management 8/e - Chapter 8 29
Study Question 5: What are the common
organizational controls?
To be effective, reprimands should …
– Be immediate.
– Be directed toward actions, not personality.
– Be consistently applied.
– Be informative.
– Occur in a supportive setting.
– Support realistic rules.
Management 8/e - Chapter 8 30
Study Question 5: What are the common
organizational controls?
Employee discipline systems
– Progressive discipline ties reprimands to the
severity and frequency of the employee’s
infractions.
– Progressive discipline seeks to achieve
compliance with the least extreme reprimand
possible.
Management 8/e - Chapter 8 31
Study Question 5: What are the common
organizational controls?
Important financial aspects of organizational performance … – Liquidity
• The ability to generate cash to pay bills.
– Leverage • The ability to earn more in returns than the cost of debt.
– Asset management • The ability to use resources efficiently and operate at
minimum cost.
– Profitability • The ability to earn revenues greater than costs.
Management 8/e - Chapter 8 32
Study Question 5: What are the common
organizational controls?
Break-even analysis …
– Determination of the point at which sales
revenues are sufficient to cover costs.
– Break-Even Point = Fixed Costs / (Price –
Variable Costs)
– Used in evaluating:
• New products
• New program initiatives
Management 8/e - Chapter 8 33
Figure 8.7 Graphical approach to break-
even analysis.
Management 8/e - Chapter 8 34
Study Question 5: What are the common
organizational controls?
Purchasing control …
– A productivity tool
– Trends in purchasing control:
• Leveraging buying power
• Committing to a small number of suppliers
• Working together in supplier-purchaser
partnerships
Management 8/e - Chapter 8 35
Study Question 5: What are the common
organizational controls?
Inventory control
– Goal is to ensure that inventory is just the
right size to meet performance needs, thus
minimizing the cost.
– Methods of inventory control:
• Economic order quantity
• Just-in-time scheduling
Management 8/e - Chapter 8 36
Study Question 5: What are the common
organizational controls?
Statistical quality control
– Quality control involves checking processes,
materials, products, and services to ensure
that they meet high standards.
– Statistical quality control involves:
• Taking samples of work.
• Measuring quality in the samples.
• Determining the acceptability of results.