BIAYA
MANFAAT
Ketaatan atas pengendalian memerlukan pengorbanan Meningkatkan akuntabilitas; lebih efektif dalam menjaga
waktu yang sebaliknya dapat dipergunakan bagi
aset.
pertanggung jawaban kegiatan.
Pengendalian sering memerlukan dokumentasi yang Pengendalian yang lebih baik atas sumber daya yang
memakan biaya.
digunakan dalam produksi.
Proses otorisasi dalam sistem pengendalian meliputi Ketaatan pada kebijakan dan prosedur lebih sering
terjadidengan pengecekan dan saldo
beberapa tingkatan manajemen dan menyita waktu yang terpasang dalam sistem.
manajemen puncak secara substansial.
Pada suatu waktu, pengendalian bertentangan secara
langsung dengan sasaran operasional, seperti: pesanan
melalui telepon merupakan cara yang paling efisien,
namun pengendalian mensyaratkan bahwa pesanan secara
tertulis harus dilakukan ketika jumlah pesanan melebihi
jumlah tertentu.
Menghindari konsentrasi yang
efisiensi melalui berbagai ukuran
efektivitas.
berlebihan
terhadap
Lanjutan....
The Nature of Management Control
Systems
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Basic Concepts
Elements of a control system consists of:
1. A detector
2. An assessor
3. An effector
4. A communication network
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1. A detector or sensor is a device that measure
what is actually happening in the process being
controlled.
2. 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.
3. An effector (feedback) is a device that alters
behavior if the assessor indicates the need to do
so.
4. A communications network consist of devices
that transmit information between the detector
and the assessor and between the assessor and
the effector.
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Example: You are driving a car
•
•
•
•
Detectors= Your eyes
Assessor= Your brain
Effector= Your foot
Communication network= Your nerves
system
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• Your eyes (detectors) measure actual speed by
observing the speedometer. Your brain (assessor)
compares actual speed with desired speed
(standard: the highest speed is 80 km/hour) to
detect a deviation from standard. Your brain
(assessor) directs your foot (effector) to ease up
the accelerator if actual speed (90 km/hour) is
faster than the standard speed (80 km/hour), press
down the accelerator if the actual speed (70
km/hour) is slower than standard speed (80
km/hour). And, your nerves (communication
network) form the communication system that
transmits information from eyes (detectors) to
brain (assessor) and brain (assessor) to foot
(effector).
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Boundaries of Management Control
• Strategy formulation is the process of deciding on
the goals of the organization and the strategies
for attaining these goals.
• Management control (Anthony and Govindarajan,
2004): is the process by which managers influence
other members of organization to implement the
organization’s strategies.
• Task control is the process of ensuring that
specified tasks are carried out effectively and
efficiently.
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Distinctions between strategy formulation and
management control:
Characteristics
System design
Nature of
information
Communication
of information
Involved people
Strategy Formulation
Unsystematic, Strategic
decision may be made
any time
Tailored-made to faced
problems, more external
and predictive, less
accurate
Simple
Control
Management
Rhythmic,
predetermined
procedures
Integrated, more
internal and
historical, more
accurate
Difficult
Top management and
staffs
Top management and
line managers
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Distinctions between strategy formulation
and management control:
Characteristics
Strategy Formulation
Control
Management
Many people
Number of
involved people
Few people
Mental activity
Creative and analytic
Discipline
Economics
Administrative and
persuasive
Social psychology
Time horizon
Tend to long-term
Tend to short-term
End products
Goals, strategies
Strategy
implementation
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Distinctions between management and task
controls:
Characteristics
Focus of
activity
Nature of
information
Control Management
The whole of operation
Integrated, many financial
data
Involved people Management
Task Control
Individual task or
transaction
Tailored-made to
individual task, more
non-financial data
Supervisor or none
Mental activity
Administrative and
persuasive
Follow direction or
none
End products
Strategy implementation
Tasks are carried out
effectively and
efficiently
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Distinctions between management and task
controls:
Characteristics
Control Management
Task Control
Mental activity
Administrative and
persuasive
Follow direction or
none
Discipline
Social psychology
Economics, physics
Time horizon
Weekly, monthly,
annually
Discretionary costs
Daily
Type of cost
Engineered costs
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Examples of decisions in planning and control
function:
Strategy
Formulation
Management
Control
Task Control
Enter a new business Expand a plant
Change debt to
Issue new debt
equity ratio
Schedule production
Manage cash flows
Add direct mail
selling
Decide magnitude
and direction of
research
Acquire an unrelated
business
Determine
advertising budget
Control of research
organization
Book TV
commercials
Run individual
research project
Introduce new
product or brand
within product line
Coordinate order
entry
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