1. KULIAH 14 Sistem Pelaporan Pengurusan

2. 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.

3. 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

4. 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

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

6. 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

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

8. 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

9. Factors That Influence MRS
Problem structure
Unstructured
Partially Structured
Structured

10. 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

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

12. 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

13. 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.

14. 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

15. 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

16. 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