Management Controlling - ocw.upj.ac.idocw.upj.ac.id/files/Slide-MGT201-Slide10-11.pdf · pada hasil...

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Management Controlling Universitas Pembangunan Jaya

Transcript of Management Controlling - ocw.upj.ac.idocw.upj.ac.id/files/Slide-MGT201-Slide10-11.pdf · pada hasil...

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.