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Bab 10
Evaluasi & Pengendalian
Evaluasi & Pengendalian:
– Proses memastikan bahwa perusahaan
sedang mencapai apa yang ditentukan
untuk dicapai.
– Membandingkan performansi dengan hasil
yang diinginkan.
Catatan:
• Perencanaan dan pengendalian merupakan 2
hal yang tidak dpt dipisah (rencana menjadi
dasar pengendalian, tanpa pengendalian
percuma membuat rencana krn tdk ada
kepastian ketercapaian)
• Perlu kemampuan dan wewenang bagi
pengendali untuk melakukan tindakan koreksi
Evaluation and Control
3
Tipe Pengendalian:
• Pengendalian Perilaku
– Kebijakan, Aturan, SOP, Arahan
• Pengendalian Output
– Tujuan, Target, Milestone
• Pengendalian Input
– Sumber daya, Pengetahuan, Ketrampilan,
Nilai
Jenis Pengukuran
• Activity-Based Costing:
– Allocating indirect and fixed costs to individual product lines
based on the value-added activities going into that produc
Cash flow 0%
Strategic-funds programs (developmental expenses) 45%
Market-share increase 45%
100%
Medium Growth Return on assets 25%
Cash flow 25%
Strategic-funds programs (developmental expenses) 25%
Market-share increase 25%
100%
Low Growth Return on assets 50%
Cash flow 50%
Strategic-funds programs (developmental expenses) 0%
Market-share increase 0%
100%
6
Jenis Pengukuran
• Market Value Added (MVA)
– Difference between the market value of a corporation
and capital contributed by shareholders and lenders.
• Balanced Scorecard:
– Financial (How do we appear to shareholders?)
– Customer (How do customers view us?)
– Internal Business Perspective (What must we excel
at?)
– Innovation and Learning (Can we continue to improve
and create value?)
HIRARKI STRATEGI BISNIS (Robert Simons)
Competitive Firm-Specific
Market Resources &
Dynamics (five SWOT Capabilities
forces model) (Balance sheet
Assets)
Strategy as,
Perspective Mission
- Mission Statement
Position Business
- Low Cost Strategy
- Differentiation
Performance
Plan Goals &
- Intended Strategy
- Goals
Measures
- Measurements
Patterns Actions
- Execute & Feed Back
- Emergent Strategy
- Organizational Learning
LEVERS of CONTROL
RISK to be
CORE VALUES AVOIDED
BUSINESS
STRATEGY
STRATEGIC CRITICAL
PERFORMANCE
UNCERTAINTIES
VARIABLES
Interactive Diagnostic
Control Systems Control Systems
BELIEFS SYSTEMS
BOUNDARY SYSTEMS
Target
Business Strategic
Strategy Uncertainties
Unrealized
Strategy
Emergent Strategy
Introduction of Control Systems Over the Life Cycle of a Business
Interactive Control Systems
Internal Controls
What feedback system that monitor organizational outcomes & correct deviations
from preset standard of performance.
examples, profit plans & budgets, goals & objectives systems, balanced
scorecards, project monitoring systems, brand-revenue monitoring systems,
strategic planning systems.
Why to allow effective resource allocation
to define goals
to provide motivation
to established guidelines for corrective action
to allow ex post evaluation
to free scarce management attention
How set standards
measure outputs
link incentives to goal achievement
When • performance standards can be preset
• outputs can be measured
• feedback information can be used to influence or correct deviation from
standard
• process or output is a critical performance variable
Who • senior managers set or negotiate goals, receive & review exception reports,
follow up significant exceptions
• staff groups maintain systems, gather data, and prepare exception reports
Summary of Interactive Control System
What control systems that managers use to involve themselves regularly &
personally in the decision activities of subordinates
Examples, profit planning systems, balanced scorecards, project management
systems, brand revenue systems, intelligent systems.
Why to focus organizational attention on strategic uncertainties & provoke the
emergence of new initiatives and strategies.
How • ensure that data generated by the system becomes an important & recurring
agenda in discussion with subordinates.
• ensure that the system is the focus of regular attention by managers
throughout the organization.
• participate in face-to-face meetings with subordinates.
• Continually challenge and debate data, assumptions, and action plans.
When strategic uncertainties require search for disruptive changes and opportunities.
Who • senior managers actively use the system and assign subjective, effort-based
rewards staff group act as facilitators