Slide MGT201 Slide10 11

Management

Controlling

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.

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.

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

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

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

Management 8/e - Chapter 8 10

Figure 8.5

The role of feedforward,

concurrent, and feedback controls in

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

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

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

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

Batas Pengendalian

Manajemen

• Tiga aktivitas yang memerlukan perencanaan dan pengendalian:

– Strategy Formulation

– Management 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

Management 8/e - Chapter 8 22

Figure 8.6

Management by objectives as

an integrated planning and control

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 .

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

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

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

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.

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

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

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

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.

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.

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

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

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

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.