Management Control System Essay

639 words - 3 pages

THE NATURE OF MANAGEMENT CONTROL SYSTEMS
Sifat Sistem Pengendalian Manajemen

SPM/ MCS SECARA RINGKAS
o Berfokus pada strategi
o Mendesain dan mengimplementasikan Sistem Manajemen Berkesinambungan
o Mengendalikan kinerja perusahaan
o Unsur SPM:
1. strategic planning,
2. budgeting,
3. resources allocation,
4. measurement,
5. evaluation,
6. reward systems,
7. responsibility center, dan
8. transfer pricing
9. MCS service, non profit organization, dan lainnya

o Posisi SPM: Tujuan Perusahan – dijalankan dan tanggungjawab dari Manajemen – mengelola Sumber Daya yang ada – perlu ...view middle of the document...

Proses Pengendalian

1. Pengendalian Manajemen
o Memotivasi orang
o Proses
o Peran Manajer
o Tujuan
o Efisiensi: minimal input dan max output
o Efektivitas: kemampuan mencapai tujuan
o Hubungan program dan tanggungjawab
o Informasi pada SPM
o Sistem Organisasi Total
o Struktur keuangan
o Pola dan jadwal SPM
o Sistem terpadu dan terkoordinasi (berkesinambungan)

2. Perencanaan dan Pengendalian Strategik
o Pemeliharaan kondisi lingkungan dari strategi
o Mendahului proses pengendalian manajemen
o Umpan balik terhadap latar belakang strategi
o Tidak reguler
o Formulasi Strategi: proses pembuatan strategi baru
o Pengendalian Manajemen: proses implementasi strategi

3. Pengendalian Tugas
o Pengendalian rinci atas prosedur
o Titik kegiatan: jadwal, tingkat persediaan, jumlah
o Teknik dan metode pengendalian: banyak yang ilmiah.
o Reviwe terus menerus
o Keluaran dan masukan
o Discretionary cost: biaya yang ditentukan manajemen
o Engineered cost: biaya terencana

SISTEM

Suatu cara tertentu dan bersifat berulang untuk melaksanakan suatu/ kelompok aktivitas.

o Untuk suatu tujuan tertentu
o Rangkaian langkah, prosedur
o Terkoordinasi
o Berulang

Hubungan Umum
Fungsi Perencanaan dan Pengendalian

[pic]
KEGIATAN PENGENDALIAN MANAJEMEN

1. Merencanakan yang seharusnya dilakukan Organisasi
2. Mengkoordinasikan aktivitas dari banyak bagian
3. Mengkomunikasikan informasi
4. Mengevaluasi informasi
5. Memutuskan tindakan apa yang harus diambil
6. Mempengaruhi orang untuk mengubah perilakunya

ASPEK PENTING DALAM
PROSES PENGENDALIAN MANAJEMEN
o Keselarasan Tujuan
o Perangkat Penerapan Strategi
o Tekanan Finansial dan Nonfinansial
o Membantu mengembangkan Strategi Baru

Kerangka Kerja Untuk...

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