1. TEORI DAN MODEL DALAM PENGURUSAN KEWANGAN
TEORI UMUM:
Teori “Human Capital” atau Modal Insan
Teori Sistem dalam Pengurusan
Model dalam Perancangan Kewangan (Knight, 1993)
Model dalam Membuat Keputusan dalam Agihan Sumber /Berbelanja
Model Pengurusan Bush (2010)
Model Sutton (1996)

2. MAKSUD DAN KEPENTINGAN TEORI DAN MODEL
A theory presents a systematic way of understanding events, behaviors and/or situations.
: an idea or set of ideas that is intended to explain facts or events
: an idea that is suggested or presented as possibly true but that is not known or proven to be true
: the general principles or ideas that relate to a particular subject
A scientific model is a conceptual, mathematical or physical representation of a real-world phenomenon. A model is generally constructed for an object or process when it is at least partially understood, but difficult to observe directly. 
MAKSUD DAN KEPENTINGAN TEORI DAN MODEL

3. TEORI YANG RELEVAN TEORI MODAL INSAN (HUMAN CAPITAL THEORY)
TEORI SISTEM
TEORI YANG RELEVAN

4. TEORI “HUMAN CAPITAL” atau modal insan
Modal insan ialah sejumlah kompetensi, pengetahuan, tabiat, atribut sosial dan personaliti, termasuk kreativiti, kebolehan kognitif, yang membolehkan individu melaksanakan sesuatu tugas yang menghasilkan nilai ekonomi.
TEORI “HUMAN CAPITAL” atau modal insan

5. TEORI “HUMAN CAPITAL” atau modal insan
Ahli ekonomi: Pendidikan dan latihan sebagai pelaburan individu untuk memperoleh pulangan wang dalam pasaran buruh
Modal insan ialah kemahiran individu yang boleh menyumbang status ekonomi mereka (Adam Smith, John Stuart Mill, Alfred Marshall)
Justifikasi kos dalam pendidikan dan subsidi kerajaan dalam pendidikan dan latihan: Pengetahuan dan kemahiran yang diperoleh melalui pelaburan dalam pendidikan boleh meningkatkan produktiviti manusia .
TEORI “HUMAN CAPITAL” atau modal insan

6. INPUT
PROSES
OUTPUT
TEORI SISTEM

7. TEORI SISTEM DALAM PENGURUSAN KEWANGAN
PELAJAR
Bilangan
Umur
Kebolehan
Akademik
Motivasi
Dana Sekolah
Kerajaan
Derma
Yuran
Sumber lain
PROSES PENDIDIKAN
Kurikulum, kaedah, teknologi, latihan
Perkhidmatan sokongan
KELUARAN
Pengetahuan
Kemahiran
Sikap
SUMBER KEWANGAN
Modal
Pendapatan
Belanjawan
SUMBER MANUSIA DAN ASET FIZIKAL
Guru
Kakitangan am
Peralatan
Bangunan
PENGGUNAAN MASA
Kalendar persekolahan
Jadual kelas
Hari dan waktu bekerja
Pengalaman pembelajaran pelajar
MANFAAT
Tenaga kerja
Warganegara baik
Individu seimbang
A MODEL FOR SCHOOL FINANCIAL MANAGEMENT (KNIGHT,1993)
Several features of this model stand out:
Finance triggers and controls the system.
Financial resources are only a part of the system.
The whole system is susceptible to good management.
Given the importance of feedback to the system, good management information is essential.
Financial management has two face
Sumbangan dana
Yuran
Fund raising
Sumbangan sumber
Sumbangan masa
Staff
Pelajar
Ibubapa
komuniti
DASAR PENDIDIKAN, POLISI, PERATURAN
Kerajaan
PIBG
Politik
Petunjuk
Sumber yang masuk
Maklumbalas dalaman
Maklumbalas luaran
Model sistem pengurusan kewangan Knight

8. IMPLIKASI MODEL KNIGHT (1993)
Kewangan pencetus dan mengawal sistem
Sumber kewangan hanya sebahagian daripada sistem
Keseluruhan sistem memerlukan pengurusan yang berkesan
Pengurusan maklumat yang berkesan penting untuk mendapatkan maklum balas.
Pengurusan kewangan mempunyai dua aspek: WANG vs KOS
IMPLIKASI MODEL KNIGHT (1993)

9. MODEL YANG RELEVAN MODEL PERANCANGAN (KNIGHT, 1993)
MODEL MEMBUAT KEPUTUSAN DALAM AGIHAN SUMBER (BUSH, 2010)
MODEL MEMBUAT KEPUTUSAN DALAM BERBELANJA (SUTTON, 1996)
MODEL YANG RELEVAN

10. Kepentingan perancangan
Perancangan dan membuat keutamaan adalah asas kepada pengurusan kewangan yang berkesan
Perancangan perlu kepada objektif jangka panjang
Teknik: Analisis SWOT
Kepentingan perancangan

11. PENDEKATAN PERANCANGAN (MODEL PERANCANGAN KNIGHT)
RASIONAL
PRAGMATIK
KEUSAHAWANAN (ENTREPRENEURIAL)
LATERAL
PENDEKATAN PERANCANGAN (MODEL PERANCANGAN KNIGHT)

12. PENDEKATAN RASIONAL PENDEKATAN RASIONAL CIRI-CIRI
Analysis of institution’s current performance and situation.
Produce long term mission, goals or vision of the institution.
Objectives - what is to be achieved, when, what criteria?
Plans - what to be done to achieve objectives?
Resources - human, financial and physical resources required.
Implementation - how, when and by whom?
Monitoring and evaluation - how is it going, criteria for evaluation, and have the objectives been achieved?
KELEBIHAN
KEKURANGAN
Schools are not necessarily rational organisations. Garbage can model.
Rational plan needs predictable and stable environment.
Can only plan for what you can see.
PENDEKATAN RASIONAL

13. MODEL ‘A’ The rational approach
C (not visible from B) Goal B A The rational approach

14. PENDEKATAN PRAGMATIK PENDEKATAN PRAGMATIK CIRI-CIRI
Planning must be a learning and responsive process, learning to understand our changing environment and respond to it (Knight, 1993).
Flexible and builds on existing strengths.
KELEBIHAN
KEKURANGAN
Lack clarity of objectives.
Short-term.
Responds inadequately to sudden change.
PENDEKATAN PRAGMATIK

15. MODEL ‘B’ The pragmatic approach
Goals A

16. PENDEKATAN KEUSAHAWANAN
CIRI-CIRI
Exploiter of opportunity.
Positive search for opportunities.
Example: school offering relevant programmes to another organisation.
Changes in school uniform.
Community education.
PENDEKATAN KEUSAHAWANAN

17. MODEL ‘C’ Entrepreneurial approach
Philosophy and values C B A

18. PENDEKATAN LATERAL PENDEKATAN LATERAL CIRI-CIRI
Visionary statement of future goals and identification of possible routes.
Indepth analysis, brain-storming and divergent thinking are required.
PENDEKATAN LATERAL

19. MODEL ‘D’ The lateral approach
Vision or goal D z B y A

20. MEMBUAT KEPUTUSAN agihan sumber: MODEL PENGURUSAN (Bush, 2010)
Model Rasional
Model Kesejawatan (Collegial)
Model Politik
Model Kekaburan (Ambiguity)

21. MODEL RASIONAL Perception of a problem or a choice opportunity
Analysis of the problem, including data collection
Formulation of alternative solutions or choices
Choice of the most appropriate solution to the problem to meet the objectives of the organization
Implementation of the chosen alternative
Monitoring and evaluation of the effectiveness of the chosen strategy
Emphasis on ‘value for money’ (VFM) and concepts of:
economy – the purchase of a given standard of good or services at lowest cost
efficiency – the achievement of given outcomes at least cost
effectiveness – the matching of results with objectives
MODEL RASIONAL

22. LIMA PRINSIP PENGURUSAN MODEL RASIONAL
Aims and priorities : output budgeting (spending is related to objectives) VS input budgeting (areas of spending)
Long term planning
Evaluation alternatives – thorough consideration of alternative patterns of expenditure
Zero-based budgeting
Selecting the most appropriate options
LIMA PRINSIP PENGURUSAN MODEL RASIONAL

23. MODEL KESEJAWATAN (COLLEGIAL)
CIRI-CIRI
The importance of participation in decision making
Teachers have an authority of expertise, give teachers the right to take part in decision making
Teacher has a common set of values
Decisions are made by consensus

24. MODEL POLITIK MODEL POLITIK CIRI-CIRI
Individuals have both personal and professional interest
Aims of different intra groups are likely to conflict
Decion making involve bargaining and negotiation
The outcome depend on who has the most power
Bidding system
MODEL POLITIK

25. MODEL KEKABURAN CIRI-CIRI
Stress uncertainty and unpredictability in organizations
Environmental and organizational turbulance
Lack of clarity about the goals of the organizations
Fluid participation in decision making, making the outcomes uncertain and unpredictable
Emphasis on unplanned decisions
KELEBIHAN
Membantu model rasional yang perlu kepada maklumat yang cukup.
KEKURANGAN
Difficult to determine priorities among competing alternatives because goals are unclear

26. Model MEMBUAT KEPUTUSAN dalam BERBELANJA: Sutton (1996)
BERPUSAT (CENTRALIZED)
NYAHPUSAT (DECENTRALIZED)
GABUNGAN (HYBRID)
Model MEMBUAT KEPUTUSAN dalam BERBELANJA: Sutton (1996)

27. BERPUSAT
HURAIAN
Decisions are made by a single body.
Can operate through a single person at the extreme or through collective decision making by committees of staff.
KELEBIHAN
Whole school priorities are better understood and dealt with and all decisions can be made within the school’s global aims and objectives.
It encourages whole school consistency and the pursuit of sectional interests is avoided.
It is also possible to make decisions much more quickly when fewer people are involved in the process.
More appropriate to an autocratic style of management
KEKURANGAN
simply take last year’s allocations and uprate them in line with inflation or revise them in proportion to changes in the global budget.
allocation based on bias and pressure,

28. MODEL NYAHPUSAT
HURAIAN
Decisions are made by individual teachers acting as budget holders.
formula for the allocation
KELEBIHAN
greater authority and responsibility, leading to greater job satisfaction.
budget holders will be motivated to secure a more efficient and effective use of scarce resources.
able to target their spending more accurately to improve the learning experiences of their students.
able to implement those spending decisions much more quickly and be more flexible in their purchasing strategies.
Developing its middle managers and preparing them for promotion.
KEKURANGAN
It does not deal adequately with developmental needs
The school could in effect have lost control of it if there is no requirement to evaluate, no accountability or expectation that its disposal should be solely related to departmental or whole school objectives.

29. MODEL HYBRID
HURAIAN
A combinations of decisions making.
Some centralized decisions may be made and other decisions may be made by others through delegation.
delegate maintenance expenditure according to a formula, but retain resources for developmental purposes centrally.
Some centralized decisions may be made by the headteacher or senior management team alone, whilst other decisions about formal bids may be put to a staff committee or alternatively to governors.