KULIAH 14 Sistem Pelaporan Pengurusan

Introduction Discretionary in nature, but MRS has long been informally regarded as an important element in the internal control system of the organization. MRS directs management’s attention to: problems on a timely basis promotes effective management thus supports the organization’s business objectives.

Factors That Influence MRS Designing an effective MRS requires an understanding of what managers do and the types of problem they face. The factors that influence management information needs: The decision-making process Management principles Management function, level and decision type Problem structure Type of management reports Responsibility accounting Behavioral considerations

Factors That Influence MRS The decision-making process Rational decision making is not a single spontaneous act. The steps in the decision-making process: Identify the problem Evaluate the alternative solutions Implement the best solution Conduct post-implementation review

Factors That Influence MRS Management principles Formalization of tasks Responsibility and authority Span of control Management by exception

Factors That Influence MRS Management functions Planning and control have a profound effect on the MRS. Planning Concern with making decisions about the future activities Can be long-range or short-range Control Ensure that the activities of the firm conform to the plan

Factors That Influence MRS Management level and decision type Strategic Planning Top Management Tactical Planning Management Control Middle Management Operations Management Operational Control Operations

Factors That Influence MRS Classification of decision types by decision characteristics Management Control Operational Control Tactical Planning Strategic Planning Decision Characteristics Decision Type Time frame Long term Medium Medium Short Scope High impact Medium impact Lower impact Lowest impact Level details Highly summarized Detailed Moderately Summarized Highly detailed Recurrence Nonrecurring Periodic recurring Periodic recurring Frequent recurring Certainty Uncertain Highly certain Uncertain Highly certain

Factors That Influence MRS Problem structure Unstructured Partially Structured Structured

Factors That Influence MRS Types of management reports Report objectives: To reduce the level of uncertainty associated with a problem facing by the decision maker To influence the behavior of the decision maker in a positive way

Factors That Influence MRS Types of management reports Two classes of reports: Programmed reporting Scheduled reports On-demand reports Ad Hoc reporting

Factors That Influence MRS Responsibility accounting A fundamental principles – responsibility-area managers are accountable only for items that they control. Flow of information is both upward and downward through the information channel. Represent two phases of responsibility accounting: Creating a set of financial performance goals pertinent to the manager’s responsibilities Reporting and measuring actual performance as compared to these goals

Factors That Influence MRS Responsibility accounting Setting financial goals: The budget process Budgets help achieve overall organizational objectives by establishing and coordinating measurable goals for the organization’s segments. Budget information flows downward and becomes increasingly detailed as it moves to lower levels of management.

Factors That Influence MRS Responsibility accounting Downward flow of information Manager Plant 3 VP Marketing VP Production VP Finance VP Info. System President Manager Plant 2 Manager Plant 1 Manager Unit 3 Manager Unit 2 Manager Unit 1

Factors That Influence MRS Responsibility accounting Measuring and reporting performance Take place at each operational segment in the firm This information flows upward as responsibility reports to senior levels of management The information in the reports becomes increasingly summarized at each higher level of management

Factors That Influence MRS Responsibility accounting Upward flow of information Manager Plant 3 VP Marketing VP Production VP Finance VP Info. System President Manager Plant 2 Manager Plant 1 Manager Unit 3 Manager Unit 2 Manager Unit 1