Menejemen ppt

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Chapter 12

Transcript of Menejemen ppt

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Chapter 12

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The systematic process through which managers regulate organizational activities to make them consistent with expectations established in

● Plans

● Targets

● Standards of performance

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Proses sistematis melalui manajer mengatur kegiatan organisasi untuk membuat mereka konsisten dengan harapan didirikan padarencanatargetStandar kinerja

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Managers must monitor & evaluate: Are we efficiently converting inputs into

outputs? Must accurately measure units of inputs and

outputs. Is product quality improving?

Are we competitive with other firms? Are employees responsive to customers?

customer service is increasingly important. Are our managers innovative in outlook?

Does the control system encourage risk-taking?

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Manajer harus memonitor & mengevaluasi:Apakah kita efisien mengubah input menjadi output?Harus akurat mengukur unit input dan output.Apakah kualitas produk yang membaik?Apakah kita kompetitif dengan perusahaan lain?Apakah karyawan responsif terhadap pelanggan?layanan pelanggan semakin penting.Apakah manajer kami inovatif dalam outlook?Apakah sistem pengendalian mendorong pengambilan risiko?

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Effective controlling requires information about

● Performance standards

● Actual performance

● Actions taken to correct any deviations from the standards

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Pengendalian yang efektif memerlukan informasi tentangstandar kinerjakinerja aktualTindakan yang dilakukan untuk memperbaiki penyimpangan dari standar

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Feed forward Sometimes called preliminary or preventive control Concurrent● Assesses current work activities, relies on performance

standards● Includes rules and regulations for guiding employee tasks and

behaviors● Intent to ensure that work activities produce the correct results Feedback Focuses on the organization’s outputs; also called post-action

or output control

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Umpan ke depan  Kadang-kadang disebut kendali awal atau preventifyg berbarenganMenilai aktivitas kerja saat ini, bergantung pada standar kinerjaTermasuk aturan dan peraturan untuk membimbing tugas dan perilaku karyawanNiat untuk memastikan bahwa aktivitas kerja menghasilkan hasil yang benarTanggapanFokus pada output organisasi, juga disebut post-tindakan atau pengendalian output

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Feedforward Control Anticipates ProblemsExamples • Pre-employment drug testing •Inspect raw materials •Hire only college graduates

Focu

s is

on

Inputs

Concurrent Control Solve Problems as They HappenExamples

•Adaptive culture •Total quality management

•Employee self-control

Focu

s is

on

Ongoing Processes

Feedback Control Solves Problems After They OccurExamples •Analyze sales per employee

•Final quality inspection•Survey customers

Focu

s is on

Outputs

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Focus is on Human Material Financial resources

Attempts to identify and prevent deviations

Sometimes called preliminary or preventive control

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Umpan maju Kontrol

Fokus padamanusiabahansumber daya keuangan

Upaya untuk mengidentifikasi dan mencegah penyimpanganKadang-kadang disebut kendali awal atau preventif

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Monitors ongoing activities to ensure consistency with performance standards

Assesses Current work activities Relies on performance

standards Includes rules and

regulations14

Includes self-control on behavior – personal values & attitudes

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Kontrol secara bersamaan

Termasuk kontrol diri pada perilaku - nilai & sikap pribadi

Monitor sedang berlangsung kegiatan untuk memastikan konsistensi dengan standar kinerjamengajiKegiatan kerja saat iniBergantung pada standar kinerjaTermasuk aturan dan peraturan

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Focuses on organization’s outputs

Sometimes called post action or output control

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Umpan balik Kontrol

Fokus pada output organisasiKadang-kadang disebut pasca tindakan atau kontrol keluaran

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If

InadequateIf Adequate

Adjust Standards Adjust Performance

Feedback

Establish Strategic Goals

1. Establish standards of performance.

2. Measure actual performance.

3. Compare performance to standards.

4. Take corrective action.

4. Do nothing or provide reinforcement.

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Formal, target-setting, monitoring, evaluation and feedback systems to provide managers with information to determine if strategy and structure are working effectively and efficiently.

A good control system should:be flexible so managers can respond as needed.provide accurate information about the organization.provide information in a timely manner.

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Formal, penetapan target, monitoring, evaluasi dan sistem umpan balik untuk memberikan manajer dengan informasi untuk menentukan apakah strategi dan struktur bekerja secara efektif dan efisien.Sebuah sistem kontrol yang baik harus:fleksibel sehingga manajer dapat merespon sesuai kebutuhan.memberikan informasi yang akurat tentang organisasi.

memberikan informasi secara tepat waktu.

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Output Output ControlControl

Behavior Behavior ControlControl

Culture or Clan Culture or Clan ControlControl

Financial Measures or performanceFinancial Measures or performanceGoalsGoalsOperating budgets Operating budgets

Direct supervisionDirect supervisionManagement by Objective (MBO)Management by Objective (MBO)Rules & Standard Operating ProceduresRules & Standard Operating Procedures

ValuesValuesNormsNormsSocializationSocialization

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Most commonly used method of managerial control

Process of setting targets

Used to monitor results and compare to budget

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Experiential Exercise: Is Your Budget In Control?

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Metode yang paling umum digunakan kontrol manajerialProses penetapan target-targetDigunakan untuk memantau hasil dan dibandingkan dengan anggaran

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Organizational unit under the supervision of a single person who is responsible for its activity

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Unit organisasi di bawah pengawasan satu orang yang bertanggung jawab untuk aktivitas

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● Expense = anticipated and actual expenses

● Revenue = identifies forecasted and actual revenues

● Cash = estimates and reports cash flows

● Capital = plans and reports investments in major assets to be depreciated

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Anggaran Manajer PenggunaanBeban = biaya diantisipasi dan aktualPendapatan = mengidentifikasi pendapatan diperkirakan dan sebenarnyaCash = estimasi dan laporan arus kasModal = rencana dan laporan investasi pada aset utama yang harus disusutkan

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Top-down budgeting Middle and lower-level managers set departmental

budget targets

Done in accordance with overall company revenues and expenditures specified by top management

Bottom-up budgeting Lower-level managers budget their departments’

resource needs

Pass up to top management for approval

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Provide basic information for financial control

1. Balance sheet- shows firm’s financial position with respect to assets and liabilities at a specific point in time

2. Income statement- summarizes the firms’ financial performance for a given time interval (profit-and-loss statement)

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Laporan KeuanganMemberikan informasi dasar untuk kontrol keuanganPosisi keuangan neraca-acara perusahaan sehubungan dengan aset dan kewajiban pada suatu titik waktu tertentuPenghasilan pernyataan merangkum kinerja keuangan perusahaan 'untuk interval waktu tertentu (laporan laba-rugi

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Balance sheet: Assets – what company owns – fixed &

current Liabilities – what company owes –current

& long-term Owners’ equity

Difference between assets and liabilities and

Is the company’s net worth in stock and retained earnings

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For specific point in time

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Neraca:Aset - perusahaan yang memiliki - tetap & arusKewajiban - perusahaan apa yang berutang lancar & jangka panjangEkuitas pemilikPerbedaan antara aktiva dan kewajibanApakah kekayaan bersih perusahaan dalam saham dan laba ditahan

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Income statement-

Shows revenues coming into the organization from all sources

Subtracts all expenses, including cost of goods sold, interest, taxes, and depreciation

Bottom line indicates the net income (profit or loss)

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For given time interval – usually one year

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Pernyataan-LabaMenunjukkan pendapatan yang masuk ke organisasi dari semua sumberMengurangi semua biaya, termasuk biaya pokok penjualan, bunga, pajak, depresiasi danIntinya menunjukkan laba bersih (laba atau rugi)

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Managers need to be able to evaluate financial reports that compare the organization’s performance with earlier data or industry norms Liquidity ratios

Activity ratios

Profitability ratios

Leverage ratios

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Manajer harus mampu mengevaluasi laporan keuangan yang membandingkan kinerja organisasi dengan data sebelumnya atau norma-norma industrirasio likuiditasrasio aktivitasrasio profitabilitasrasio leverage

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Ratios How Determining Tells You

Liquidity Ratios Current ratio

Current assets/Current liabilities

1. Ability to meet its current debt obligations2. If there are sufficient assets to convert into cash to pay off debts

Activity Ratios Inventory turnover Conversation ratio

Total sales/Average inventory

Purchase orders/Customer inquiries

1. Measures internal performance2.How many times the inventory is used up to meet the total sales figure

3. Company’s effectiveness in converting inquiries into salesProfitability Ratios

Profit margin on sales Gross margin Return on assets (ROA)

Net income/Sales Gross income/Sales Net income/Total Assets

1.Profits relative to a source, such as sales or assets2.What a company earned from its assets

Leverage Ratios Debt ratio

Total debt/Total assets

1.Funding activities with borrowed money

2.A debt ratio above 1.0 to be a poor credit risk

Common Financial Ratios

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Organization wide commitment to infusing quality into every activity through continuous improvement Quality circles Benchmarking Six Sigma Reduced cycle time Continuous improvement

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Based on decentralized control philosophy

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Lebar komitmen organisasi untuk menanamkan kualitas ke dalam setiap aktivitas melalui perbaikan terus-meneruslingkaran kualitastolok ukurSix SigmaMengurangi waktu siklusperbaikan berkelanjutan

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Team Creates Quality

Circle and Collects

Information

Team Selects

Problems to Be Solved

Team Gathers Data and Analyzes

Problems

Team Recommends

Solutions

Decision by Top ManagementFeedback from Mangers to Quality Circles

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TQM does not always work

Six sigma principles might not be appropriate for all organizational problems

Many contingencies can influence the success of TQM program

Quality circles = more beneficial when challenging jobs

TQM more successful = enriches jobs + improves motivation

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TQM tidak selalu bekerjaEnam prinsip sigma mungkin tidak sesuai untuk semua masalah organisasiBanyak kontinjensi dapat mempengaruhi keberhasilan program TQMLingkaran kualitas = lebih menguntungkan pekerjaan ketika menantangTQM lebih sukses = memperkaya pekerjaan + meningkatkan motivasi

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International Quality Standards – ISO 9000

New Financial Control Systems

● Economic value added - EVA

● Market value added - MVA

● Activity-based costing - ABC

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Standar Kualitas Internasional - ISO 9000Sistem Pengendalian Keuangan BaruNilai tambah ekonomi - EVANilai pasar tambah - MVABerbasis kegiatan penghitungan biaya - ABC

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Bureaucratic control influencing employee behavior and assess performance through

rules policies hierarchy of authority reward systems written documentation

Decentralized control relies on cultural values traditions shared beliefs trust

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Open-Book Management = sharing financial information and results with all employees in the organization

Balanced scorecard = comprehensive management control system that balances traditional financial measures with measures of customer service, internal business processes, and the organization’s capacity for learning and growth

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Ethical Dilemma: Is Internet Monitoring the Way to Go?

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Open-Book Manajemen = berbagi informasi keuangan dan hasil dengan semua karyawan dalam organisasiBalanced scorecard = sistem pengendalian manajemen yang komprehensif yang menyeimbangkan ukuran keuangan tradisional dengan ukuran layanan pelanggan, proses bisnis internal, dan kapasitas organisasi untuk belajar dan pertumbuhan

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Financial

Internal Business processes

Learning and Growth

CustomersHow well do we

serve our customers?

Are we learning, changing, and

improving?

Do internal activities and processes add value for customers and shareholders?

Do actions contribute to improving financial

performance?

Mission & Goals

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