2997432140782708 mcs-the nature of mcs

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Management Control System

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  • The Nature of Management Control Systems*

  • sistem /sistm/ n 1 perangkat unsur yg secara teratur saling berkaitan sehingga membentuk suatu totalitas: -- pencernaan makanan, pernapasan, dan peredaran darah dl tubuh; -- telekomunikasi;2 susunan yg teratur dr pandangan, teori, asas, dsb: -- pemerintahan negara (demokrasi, totaliter, parlementer, dsb); 3 metode: -- pendidikan (klasikal, individual, dsb); kita bekerja dng -- yg baik; -- dan pola permainan kesebelasan itu banyak mengalami perubahan

    bersistem v mempunyai sistem; menyistemkan v membuat menjadi sistem; penyisteman n perihal menyistemkan; sistematisasi *

  • kontrol nPengawasan; pemeriksaan; pengendalianmengontrol v mengawasi; memeriksa: atasan harus selalu ~ pekerjaan bawahannya; terkontrol v dapat diawasi (dikontrol): penggunaan uang negara harus ~; pengontrol n 1 alat untuk mengontrol; 2 orang yg (bertugas) mengontrol; pengontrolan n proses, cara, perbuatan mengontrol; pengawasan; pemeriksaan*

  • manajemen /manajemn/ n1 penggunaan sumber daya secara efektif untuk mencapai sasaran; 2 pimpinan yg bertanggung jawab atas jalannya perusahaan dan organisasi;*

  • Management Control SystemsElement of management control systems include strategic planning; budgeting; resource allocation; performance measurment, evaluation, and reward; responsibility center allocation; and transfer pricing.*Management control is a must in any organization that practices decentralization.

  • Basic Concepts*

  • A detector or sensor is a device that measure what is actually happening in the process being controlled.An assessor is a device that determines the significance of what is actually happening by comparing it with some standards or expectations of what should happen.An effector (feedback) is a device that alters behavior if the assessor indicates the need to do so.A communications network consist of devices that transmit information between the detector and the assessor and between the assessor and the effector.

    *

  • Example: You are driving a carDetectors = Your eyesAssessor = Your brainEffector = Your footCommunication network = Your nerves system

    *

  • Boundaries of Management ControlStrategy formulation is the process of deciding on the goals of the organization and the strategies for attaining these goals.Management control is the process by which managers influence other members of organization to implement the organizations strategies.Task control is the process of ensuring that specified tasks are carried out effectively and efficiently.*

  • Distinctions between strategy formulation and management control:*

    CharacteristicsStrategy FormulationManagement ControlSystem designUnsystematic, Strategic decision may be made any timeRhythmic, predetermined proceduresNature of informationTailored-made to faced problems, more external and predictive, less accurateIntegrated, more internal and historical, more accurateCommunication of informationSimpleDifficultInvolved peopleTop management and staffsTop management and line managers

  • Distinctions between strategy formulation and management control:*

    CharacteristicsStrategy FormulationManagement ControlNumber of involved peopleFew peopleMany peopleMental activityCreative and analyticAdministrative and persuasiveDisciplineEconomicsSocial psychologyTime horizonTend to long-termTend to short-termEnd productsGoals, strategiesStrategy implementation

  • Distinctions between management and task controls:*

    CharacteristicsManagement ControlTask ControlFocus of activityThe whole of operationIndividual task or transactionNature of informationIntegrated, many financial dataTailored-made to individual task, more non-financial dataInvolved peopleManagementSupervisor or noneMental activityAdministrative and persuasiveFollow direction or noneEnd productsStrategy implementationTasks are carried out effectively and efficiently

  • Distinctions between management and task controls:*

    CharacteristicsManagement ControlTask ControlMental activityAdministrative and persuasiveFollow direction or noneDisciplineSocial psychologyEconomics, physicsTime horizonWeekly, monthly, annuallyDailyType of costDiscretionary costsEngineered costs

  • Examples of decisions in planning and control function:*

    Strategy FormulationManagement ControlTask ControlEnter a new businessExpand a plantSchedule productionChange debt to equity ratioIssue new debtManage cash flowsAdd direct mail sellingDetermine advertising budgetBook TV commercialsDecide magnitude and direction of researchControl of research organization Run individual research project Acquire an unrelated businessIntroduce new product or brand within product line Coordinate order entry

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