1. Controlling
Dasar-dasar Manajemen
Semester Gasal 2016

2. Pengawasan/Pengendalian
Controlling
Tujuan tercapai
Secara effisien dan efektif
Pengendalian yang tepat dapat membantu mengetahui area yang perlu diperbaiki

3. Pengertian Controlling
Proses mengawasi,membandingkan, dan mengoreksi kinerja (Robbins, DeCenzo & Coulter, 2011)
The process of measuring performance and taking action to ensure desired results (Schemerhorn, 2011)

4. Pengertian
KOONTZ
Adalah pengukuran dan perbaikan terhadap pelaksanaan kinerja, agar rencana yang telah dibuat untuk mencapai tujuan perusahaan dapat terselenggara.
STONER
Adalah proses untuk memastikan bahwa segala aktifitas yang terlaksana sesuai dengan apa yang telah direncanakan .
5/21/2018

5. Planning and Controlling
Controlling berhubungan erat dengan planning karena:
Controlling harus direncanakan
Controlling hanya dapat dilakukan jika ada planning
Implementasi rencana akan baik, jika kontrol dilakukan dengan baik
Evaluasi terhadap efektivitas tujuan dapat dilakukan setelah fungsi kontrol dilakukan
5/21/2018

6. Tujuan...
Mengetahui apakah tujuan organisasi yang telah ditetapkan telah tercapai atau jika belum, apakah alasannya
Memberikan critical link terhadap perencanaan
Ensures that the right things happen, in the right way, at the right time
Dapat memberikan informasi dan umpan balik atas kinerja karyawan sehingga meminimalkan timbulnya masalah.

7. Pengawasan vs Pengendalian
Perbedaan mendasar antara pengawasan dan pengendalian adalah
Pengawasan dapat dilakukan secara periodik (berkala) sedangkan
Pengendalian harus dilakukan setiap saat.

8. Beberapa Gejala yang memerlukan Pengawasan
Terjadi penurunan pendapatan atau profit, namun tidak begitu jelas faktor penyebabnya
Penurunan kualitas pelayanan (teridentifikasi dari adanya keluhan pelanggan)
Ketidakpuasan pegawai (teridentifikasi dari adanya keluhan pegawai, produktifitas kerja yang menurun, dan lain sebagainya)
Berkurangnya kas perusahaan
Banyaknya pegawai atau pekerja yang menganggur
Tidak terorganisasinya setiap pekerjaan dengan baik
Biaya yang melebihi anggaran
Adanya penghamburan dan inefisiensi

9. Figure 8.4 Four steps in the control process.
Source: Schemerhorn, 2--9Management 8/e - Chapter 8

10. Step 1: Setting Standards
A good standard must enable goal achievement.
Listening to customers or observing competitors.
Benchmarking other companies.
Determine what to benchmark.
Identify the companies against which to benchmark.
Collect data to determine other companies’ performance standards.
1.1

11. Step 2: Measuring: How and What We Measure
Sources of Information (How)
Personal observation
Statistical reports
Oral reports
Written reports
Control Criteria (What)
Employees
Satisfaction
Turnover
Absenteeism
Budgets
Costs
Output
Sales
© 2007 Prentice Hall, Inc. All rights reserved.

12. Step 3: Comparison to Standards
Compare actual performance to performance standards.
The use of “secret shoppers” helps verify that performance standards are being met.
1.2

13. Step 4: Corrective Action
Identify performance deviations
Analyze those deviations
Develop and implement programs to correct them
Control Process
Correct
Identify
Analyze
1.3

14. Taking Managerial Action
Courses of Action
“Doing nothing”
Only if deviation is judged to be insignificant.
Correcting actual (current) performance
Immediate corrective action to correct the problem at once.
Basic corrective action to locate and to correct the source of the deviation.
Corrective Actions
Change strategy, structure, compensation scheme, or training programs; redesign jobs; or fire employees
© 2007 Prentice Hall, Inc. All rights reserved.

15. Taking Managerial Action (cont’d)
Courses of Action (cont’d)
Revising the standard
Examining the standard to ascertain whether or not the standard is realistic, fair, and achievable.
Upholding the validity of the standard.
Resetting goals that were initially set too low or too high.
© 2007 Prentice Hall, Inc. All rights reserved.

16. Exhibit 18–7 Managerial Decisions in the Control Process
© 2007 Prentice Hall, Inc. All rights reserved.

17. Tools for Controlling Organizational Performance
Feedforward Control
A control that prevents anticipated problems before actual occurrences of the problem.
Building in quality through design.
Requiring suppliers conform to ISO 9002.
Concurrent Control
A control that takes place while the monitored activity is in progress.
Direct supervision: management by walking around.
© 2007 Prentice Hall, Inc. All rights reserved.

18. Exhibit 18–9 Types of Control
© 2007 Prentice Hall, Inc. All rights reserved.

19. Tools for Controlling Organizational Performance (cont’d)
Feedback Control
A control that takes place after an activity is done.
Corrective action is after-the-fact, when the problem has already occurred.
Advantages of feedback controls:
Provide managers with information on the effectiveness of their planning efforts.
Enhance employee motivation by providing them with information on how well they are doing.
© 2007 Prentice Hall, Inc. All rights reserved.

20. Levels of Control Strategic control Tactical control
monitoring performance to ensure that strategic plans are being implemented and taking corrective action as needed
Tactical control
monitoring performance to ensure that tactical plans - those at the divisional or departmental level - are being implemented

21. Levels of Control Operational control
monitoring performance to ensure that operational plans - day-to-day goals - are being implemented and taking corrective action as needed
© 2016 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

22. Six Areas of Control Physical Human resources Informational Financial
Structural
Cultural
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23. Tools for Controlling Organizational Performance: Financial Controls
Traditional Controls
Ratio analysis
Liquidity
Leverage
Activity
Profitability
Budget Analysis
Quantitative standards
Deviations
Other Measures
Economic Value Added (EVA)
Market Value Added (MVA)
© 2007 Prentice Hall, Inc. All rights reserved.

24. Management 8/e - Chapter 8
Break-even analysis …
Determination of the point at which sales revenues are sufficient to cover costs.
Break-Even Point = Fixed Costs / (Price – Variable Costs)
Used in evaluating:
New products
New program initiatives
Management 8/e - Chapter 8

25. Figure 8.7 Graphical approach to break-even analysis.
Management 8/e - Chapter 8

26. The Balanced Scoreboard
gives top managers a fast but comprehensive view of the organization via four indicators: (1) customer satisfaction, (2) internal processes, (3) innovation and improvement activities and, (4) financial measures
© 2016 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

27. The Balanced Scorecard: Four Perspectives
Figure 16.5
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28. The Balanced Scorecard: Four Perspectives
Financial
profitability, growth, shareholder values
Customer
priority is taking care of the customer
Internal business
quality, employee skills, and productivity
Innovation & learning
learning and growth of employees
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29. Why Measure-Managed Firms Succeed
Top executives agree on strategy
Communication is clear
There is better focus and alignment
The organizational culture emphasizes teamwork and allows risk taking
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30. Barriers to Effective Measurement
Objectives are fuzzy
Managers put too much trust in informal feedback systems
Employees resist new measurement systems
Companies focus too much on measuring activities instead of results
© 2016 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

31. Budgets: Formal Financial Projections
Incremental budgeting
allocates increased or decreased funds to a department by using the last budget period as a reference point
only incremental changes in the budget request are reviewed
© 2016 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

32. Types of Budgets
Table 16.1
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33. Fixed versus Variable Budgets
Fixed budgets
allocates resources on the basis of a single estimate of costs
Variable budgets
allows the allocation of resources to vary in proportion with various levels of activity
© 2016 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

34. Financial Statements Balanced sheet Income statement
summarizes an organization’s overall financial worth – assets and liabilities - at a specific point in time
Income statement
summarizes an organization’s financial results – revenues and expenses - over specified period of time
© 2016 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

35. Ratio Analysis Liquidity ratios
indicate how easily a firm’s assets can be converted to cash
Debt management ratios
degree to which a firm can meet it’s long-term financial obligations
Return ratios
how effective management is generating a return or profit
© 2016 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

36. Audits
Audit
formal verification of an organization’s financial and operational systems
External – performed by outside experts
Internal – performed by organization’s own professional staff
© 2016 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

37. Deming Management Quality should be aimed at the needs of the consumer
Companies should aim at improving the system, not blaming workers
Improved quality leads to increased market share, increased company prospects, & increased employment
Quality can be improved on the basis of hard data, using the PDCA cycle
© 2016 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

38. The PDCA Cycle
Figure 16.7
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39. Total Quality Management
Total Quality Management (TQM)
a comprehensive approach - led by top management and supported throughout the organization - dedicated to continuous quality improvement, training, and customer satisfaction
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40. Two Core Principles of TQM
People orientation
everyone involved in the organization should focus on delivering value to customers
Improvement orientation
everyone should work on continuously improving work processes
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41. People Orientation Delivering customer value is most important
People will focus on quality if given empowerment
TQM requires training, teamwork, and cross-functional efforts
© 2016 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

42. Improvement Orientation
It’s less expensive to do it right the first time
It’s better to do small improvements all the time
Accurate standards must be followed to eliminate small variations
There must be strong commitment from top management
© 2016 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

43. Applying TQM to Services
RATER scale
enables customers to rate the quality of a service along dimensions – reliability, assurance, tangibles, empathy, and responsiveness
The meanings of the RATER dimensions are as follows:
■ Reliability—ability to perform the desired service dependably, accurately,
and consistently.
■ Assurance—employees’ knowledge, courtesy, and ability to convey trust and
confidence.
■ Tangibles—physical facilities, equipment, appearance of personnel.
■ Empathy—provision of caring, individualized attention to customers.
■ Responsiveness—willingness to provide prompt service and help customers.
© 2016 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

44. Some TQM Techniques Outsourcing Reduced cycle time
ISO 9000 and Series
Statistical process control
Six Sigma & Lean Six Sigma
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45. The Keys to Successful Control Systems
They are strategic & results oriented
They are timely, accurate, & objective
They are realistic, positive, & understandable & encourage self-control
They are flexible
© 2016 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

46. Barriers to Control Success
Too much control
Too little employee participation
Overemphasis on means instead of ends
Overemphasis on paperwork
Overemphasis on one instead of multiple approaches
© 2016 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

47. Managing for Productivity
outputs divided by inputs where: outputs are the goods and services produced, and inputs are labor, capital, materials, and energy
Productivity is important because it determines whether a company will make a profit and affects a country’s standard of living
© 2016 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.

48. Managing for Productivity and Results
Figure 16.8
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49. Information Controls Purposes of Information Controls
As a tool to help managers control other organizational activities.
Managers need the right information at the right time and in the right amount.
As an organizational area that managers need to control.
Managers must have comprehensive and secure controls in place to protect the organization’s important information.
© 2007 Prentice Hall, Inc. All rights reserved.

50. What are the common organizational controls?
MBO involves a formal agreement specifying …
Workers’ performance objectives for a specific time period.
Plans through which performance objectives will be accomplished.
Standards for measuring accomplishment of performance objectives .
Procedures for reviewing performance results.
Management 8/e - Chapter 8

51. Management 8/e - Chapter 8
The MBO process:
Supervisor and workers jointly set objectives, establish standards, and choose actions.
Workers act individually to perform tasks; supervisors act individually to provide necessary support.
Supervisor and workers jointly review results, discuss implications, and renew the MBO cycle.
Management 8/e - Chapter 8

52. Management 8/e - Chapter 8
Advantages of MBO
Focuses workers on most important tasks and objectives.
Focuses supervisor’s efforts on important areas of support.
Contributes to relationship building.
Gives workers a structured opportunity to participate in decision making.
Management 8/e - Chapter 8

53. Management 8/e - Chapter 8
Employee discipline systems
Discipline is the act of influencing behavior through reprimand.
Discipline that is applied fairly, consistently, and systematically provides useful control.
Management 8/e - Chapter 8

54. Management 8/e - Chapter 8
To be effective, reprimands should …
Be immediate.
Be directed toward actions, not personality.
Be consistently applied.
Be informative.
Occur in a supportive setting.
Support realistic rules.
Management 8/e - Chapter 8

55. Management 8/e - Chapter 8
Purchasing control …
A productivity tool
Trends in purchasing control:
Leveraging buying power
Committing to a small number of suppliers
Working together in supplier-purchaser partnerships
Management 8/e - Chapter 8

56. Management 8/e - Chapter 8
Inventory control
Goal is to ensure that inventory is just the right size to meet performance needs, thus minimizing the cost.
Methods of inventory control:
Economic order quantity
Just-in-time scheduling
Management 8/e - Chapter 8

57. Management 8/e - Chapter 8
Statistical quality control
Quality control involves checking processes, materials, products, and services to ensure that they meet high standards.
Statistical quality control involves:
Taking samples of work.
Measuring quality in the samples.
Determining the acceptability of results.
Management 8/e - Chapter 8

58. Keys to Your Managerial Success
Find your passion and follow it.
Encourage self-discovery, and be realistic.
Every situation is different, so be flexible
Fine-tune your people skills
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59. Keys to Your Managerial Success
Learn how to develop leadership skills
Treat people as if they matter, because they do
Draw employees and peers into your management process
Be flexible, keep your cool, and take yourself lightly
© 2016 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part.