Management Controlling
Universitas Pembangunan Jaya
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
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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
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Figure 8.4 Four steps in the control process.
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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, terusmenerus 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
Figure 8.5 The role of feedforward, concurrent, and feedback controls in organizations.
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PENTINGNYA PENGAWASAN FAKTOR-FAKTOR Pengawasan semakin 1. 2.
3. 4.
penting Perubahan lingkungan organisasi Peningkatan kompleksitas organisasi Kesalahan-kesalahan 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.
Figure 8.5 The role of feedforward, concurrent, and feedback controls in organizations.
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Figure 8.6 Management by objectives as an integrated planning and control framework.
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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.
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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.
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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
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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
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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
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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.
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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
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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
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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.
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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
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Figure 8.7 Graphical approach to breakeven analysis.
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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
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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
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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. Management 8/e - Chapter 8
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