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管 理 學 第十八章 控制的基本原則 Foundations of Control. Managing only for profit is like playing tennis with your eyes on the scoreboard and not on the ball. — Ken Blanchard. 測速槍,恆溫器 計畫,執行,考核。 Plan, Do, See. PDCAB. 新進菜鳥:觀望計較,老鳥:朝九晚五奉公守法,核心幹部:關心大我長期發展。 內部培訓幹部:買硬體器材,找講師, 自動加班設計適用課程教材。 - PowerPoint PPT Presentation
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管 理 學管 理 學 第十八章 控制的基本原則 第十八章 控制的基本原則
Foundations of ControlFoundations of Control
Managing only for profit is like playing tennis with your eyes on the scoreboard and not on the ball. — — Ken BlanchardKen Blanchard
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1. 測速槍,恆溫器
2. 計畫,執行,考核。 Plan, Do, See. PDCAB.
3. 新進菜鳥:觀望計較,老鳥:朝九晚五奉公守法,核心幹部:關心大我長期發展。
4. 內部培訓幹部:買硬體器材,找講師, 自動加班設計適用課程教材。
5. A. Grove 換車胎,遇紅綠燈,見傷者送醫。
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1. 控制之基本概念 What and Why?
2. 控制之程序 Control Process
3. 控制組織績效之工具
Tools for Organizational Performance
4. 有關控制之實務課題 Contemporary Issues
綱要
1. What Is Control?Controlling
The process of monitoring activities to ensure that they are being accomplished as planned and of correcting any significant deviations.
討論: control 之中譯?4
Designing Control SystemsMarket Control (市場)
Emphasizes the use of external market mechanisms to establish the standards.
Ex. Cost, market share.Bureaucratic Control (科層)
Emphasizes organizational authority and relies on rules, regulations, procedures, and policies.
Clan Control (文化)Regulates behavior by shared values, norms,
traditions, rituals, and beliefs of the firm’s culture.
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Why Is Control Important?As the final link in management functions:
PlanningControls let managers know whether their goals and
plans are on target and what future actions to take.Empowering employees
Control systems provide managers with information and feedback on employee performance.
Protecting the workplaceControls enhance physical security and help minimize
workplace disruptions.
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The Planning-Controlling Link
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· Standards· Measurements· Comparison· Actions
Controlling
· Goals· Objectives· Strategies· Plans
Planning
· Structure· Human
Resource Management
Organizing
· Motivation· Leadership· Communication· Individual and
Group Behavior
Leading
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2. 控制之程序
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1. 衡量實際績效 , Measuring actual performance.
2. 和標準比較 , Comparing actual performance against a standard.
3. 採取管理行動 , Taking managerial action to correct deviations or inadequate standards.
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GOALS ANDOBJECTIVES
OrganizationalDivisional
DepartmentalIndividual
Taking Managerial Action
Measuring Actual Performance
Comparing Actual Performance Against
Standard
The Control Process
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Measuring: How and WhatSources of Information (How)
Personal observation 農夫腳步
Statistical reports
Oral reports
Written reports
Control Criteria (What)
EmployeesSatisfaction
Turnover
Absenteeism
BudgetsCosts
Output
Sales
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Exhibit 18–5 Defining the Acceptable Range of Variation
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Comparing: SQC chart
賣酒公司為例 Sales Performance Figures
BrandHeinekenMolson
Irish Amber
Victoria BitterLabatt’sCorona
Amstel LightDos Equis
Tecate
Standard 1,075 630 800
620 540 160
225 80 170
Actual 913 634 912
622 672 140
220 65 286
Over (under) (162)* 4 112 *
2 132 * (20)* (5) (15) * 116 *
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Taking Managerial Action“Doing nothing”Corrective Actions: Change strategy, structure,
compensation scheme, or training programs; redesign jobs; or fire employeesImmediate: correct the problem at once. 拉牛出溝Basic: correct the source of the deviation. 防牛再陷
Revising the standard
Resetting goals that were initially set too low or too high.
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Managerial Decisions in the Control Process 學生學習為例
Objectives Standard
Compare actual
performance with standard
Measure actual
performance
Is standard being
attained?
Is variance acceptable?
Is standard acceptable?
Revise standard
Do nothing
Do nothing
Identify cause of variation
Correct performance
Yes
Yes
Yes
No
No
No
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3. Organizational Performance
What Is Performance?
The end result of an activity
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Performance Measures Productivity: the overall output of goods
and/or services divided by the inputs needed to generate that output.
Organizational EffectivenessSystems resource modelThe process modelThe multiple constituencies model
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Industry and Company Rankings
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Sales, Profits, Revenue per employee: Fortune 1000, Forbes 500
Customer satisfaction surveys: ACSI, JD Power
Others: Corporate Culture Audits, Compensation and benefits surveys
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Exhibit 18–8 Popular Industry and Company Rankings
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Tools for Controlling OP
Feedforward ControlA control that prevents anticipated problems before
actual occurrences of the problem. Ex. 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. Ex. Direct supervision: management by walking around (MBWA).
Feedback ControlA control that takes place after an activity is done.
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Input OutputProcesses
Anticipatesproblems
FeedforwardControl
Correctsproblems after
they occur
FeedbackControl
Correctsproblems asthey happen
ConcurrentControl
Types of Control 考試作弊為例
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Financial Controls
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Traditional:
Liquidity: current ratio
Leverage: debt to assets
Activity: inventory turnover
Profitability: return on investment
EVA, MVA
Balanced Scorecard
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Exhibit 18–10 Popular Financial Ratios
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Economic Value Added (EVA)
How much value is created by what a company does with its assets, less any capital investments in those assets: the rate of return earned over and above the cost of capital.
The choice is to use less capital or invest in high-return projects.
Market Value Added (MVA)
The value that the stock market places on a firm’s past and expected capital investment projects
If the firm’s market value (its stock and debt) exceeds the value of its invest capital (its equity and retained earnings), then managers have created wealth.
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平衡計分卡 (Balanced Scorecard)
Is a measurement tool that uses goals set by managers in four areas to measure a company’s performance:FinancialCustomerInternal processesPeople/innovation/growth assets
Is intended to emphasize that all of these areas are important to an organization’s success and that there should be a balance among them.
討論:傳統財務會計模式只重短期財會指標
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平衡計分卡平衡計分卡2626
Information ControlsAs a tool to help managers control other
organizational activities. Ex. ERP, ITS, RFID.
Management Information Systems (MIS): A system used to provide management with needed information on a regular basis.
EDP, DSS, ES, AI.
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4. Contemporary Issues in ControlCross-Cultural Issues
The use of technology to increase direct corporate control of local operations
Legal constraints on corrective actions in foreign countries
Difficulty with the comparability of data collected from operations in different countries.
討論: 360 度考核
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Workplace Concerns
Workplace privacy versus workplace monitoring:E-mail, telephone, computer, and Internet usageProductivity, harassment, security, confidentiality,
intellectual property protection. 轉寄聯電策略,上班上網,下班上網,工研院 Top 5, 凡走過必留痕!
Employee theftThe unauthorized taking of company property by
employees for their personal use.
Workplace violenceAnger, rage, and violence in the workplace is affecting
employee productivity. Ex. Road rage.
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Types of Workplace Monitoring by Employers
Source: American Management Association/ePolicy Institute Research, “2005 Electronic Monitoring & Surveillance Survey,” American Management Association.
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Control Measures for Employee Theft or Fraud
Sources: Based on A.H. Bell and D.M. Smith. “Protecting the Company Against Theft and Fraud,” Workforce Online (www.workforce.com) December 3, 2000; J.D. Hansen. “To Catch a Thief,” Journal of Accountancy, March 2000, pp. 43–46; and J. Greenberg, “The Cognitive Geometry of Employee Theft,” in Dysfunctional Behavior in Organizations: Nonviolent and Deviant Behavior, eds. S.B. Bacharach, A. O’Leary-Kelly, J.M. Collins, and R.W. Griffin (Stamford, CT: JAI Press, 1998), pp. 147–93.
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Exhibit 18–14 Workplace Violence
Witnessed yelling or other verbal abuse 42%
Yelled at co-workers themselves 29%
Cried over work-related issues 23%
Seen someone purposely damage machines or furniture 14%
Seen physical violence in the workplace 10%
Struck a co-worker 2%
Source: Integra Realty Resources, October-November Survey of Adults 18 and Over, in “Desk Rage.” BusinessWeek, November 20, 2000, p. 12.
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Control for Deterring or Reducing Workplace Violence
Sources: Based on M. Gorkin, “Five Strategies and Structures for Reducing Workplace Violence,” Workforce Online (www.workforce.com). December 3, 2000; “Investigating Workplace Violence: Where Do You Start?” Workforce Online (www.forceforce.com), December 3, 2000; “Ten Tips on Recognizing and Minimizing Violence,” Workforce Online (www.workforce.com), December 3, 2000; and “Points to Cover in a Workplace Violence Policy,” Workforce Online (www.workforce.com), December 3, 2000.
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Customer Interactions
Service profit chain: Is the service sequence from employees to customers to profit.
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35服務利潤鏈服務利潤鏈
內部服務品質
員工滿意度
(忠誠度)
留住員工
員工生產力
外部服務價值
顧客滿意度
顧客忠誠度
收益增加
獲利性
工作環境的設計 工作設計 員工的評選與發展 獎勵表揚員工 顧客服務的工具
服務顧客的結果
設計及提供服務以滿足目標顧客的需求
留住顧客 再光顧 介紹其他顧客
營運策略與服務遞送系統
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Corporate Governance
The system used to govern a corporation so that the interests of the corporate owners are protected.
Changes in the role of boards of directors
Increased scrutiny of financial reporting (Sarbanes-Oxley Act of 2002)
More disclosure and transparency of corporate financial information
Certification of financial results by senior management
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1. Case study: a manager’s dilemma (p.555)
2. Thinking critically about ethics (p.574)
3. Internet-based exercise (p.584)
*4. Team-based exercise (p.589)
*5. Ethical dilemma exercise (p.589)
補充: Team work
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1. market, bureaucratic, clan control
2. feedforward, concurrent, feedback control
3. The planning - controlling link
回顧
Terms to Knowmarket controlbureaucratic controlclan controlcontrol process range of variation immediate corrective actionbasic corrective actionorganizational performanceproductivityorganizational effectiveness feedforward controlconcurrent control feedback control
management by walking around (MBWA)
economic value added (EVA)market value added (MVA)management information
system (MIS)data informationbalanced scorecardemployee theft service profit chaincorporate governance
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