SISTEM PENGENDALIAN MANAJEMEN

Pengertian SPM

SPM merupakan suatu sistem yang digunakan

oleh manajer untuk mempengaruhi orang-orang
dalam organisasi agar melaksanakan strategi
untuk mencapai tujuan organisasi secara efektif
dan efisien
 Beberapa Definisi SPM

• Management control is the process by which

managers influence other members of the
organization to implement the organization’s
strategies. Management control is facilitated by
a formal system that includes a recurring cycle of
activities (Anthony & Govindarajan, 2007, p. 17).
• Management control systems are the formal,
information-based routines and procedures
managers use to maintain or alter patterns in
organizational activities (Robert Simon, 1995).
 Struktur Organisasi

Struktur Pusat Pertanggungjawaban

Pengendalian
Reward & Punishment

Information Network

SPM
Perumusan Strategi

Perencanaan Strategik
Proses
Pengendalian Penganggaran

Implementasi

Pengukuran Kinerja

Evaluasi Kinerja & Feedback

 Management Functions

• Planning
• Organizing
• Controlling
• Motivating
• Coordinating
• Staffing
• Actuating
• Decision Making
Managerial Functions and Decision Making

• Planning
▫ Strategic
▫ Tactical
• Control
▫ Operational
▫ Management
Levels of Managerial Decision making

Strategic
planning

Management Control

Operational control

Operations and related transaction processing

 Steps in a Decision Process

Recognize and define the

problem

Determine alternative courses

of action

Evaluate the alternatives

Select the best alternative

Carry out the decision choice

Follow up the decision results

Management Control System vs. Internal
Control System
 Components of the Internal Control Structure

Internal Control
Structure

Control Risk Control Information

& Monitoring
Environment Assessment Activities Communication

Activities related Activities related

to Financial to Information
Reporting Processing

General Application
Controls Controls
The Nature of Management Control Systems
• Element of Control Systems:
▫ A detector or Sensor-a device that measures what
is actually happening in the process being controlled.
▫ An assessor-a device that determines the
significance of what is actually happening by
comparing it with some standard or expectation of
what should happen.
▫ An effectors-a device (often called “feedback”) that
alters behaviour if the assessor indicates the need to
do so.
▫ A communications network-devices that transmit
information between the detector and assessor and
between the assessor and the effectors.
 Control
Comparison with
device
standard

1. Detector
Information
about what is
happening 3. Effectors
Behaviour alteration
if needed
Entity being
controlled
 Management Control Process

• Management control process is the process by

which managers at all levels ensures that the
people they supervise implement their intended
strategies.
 The Characteristics of MCS

• The standard is not preset

▫ Planning and control
• MCS is not automatic
• MCS requires coordination among individuals
• The connection from perceiving the need for
action to determining the action required to
obtain the desired result may not be clear
• Much management control is self-control
 Why we need a system

• A system is a prescribed and usually repetitious

way of carrying out an activity or a set of
activities.
• Actual facts of activities may not comply to the
system.
• Therefore we need MCS
• If all systems ensured the correct action for all
situations, there would be no need for human
managers.
The Boundaries of Management Control
Nature of End
Activity Product

Strategy Goals, Strategies,

Formulation and Policies

Management Implementation of
Control strategies

Task Efficient and effective

Control performance of
individual tasks
 The Distinction
Strategy Formulation Management Control Task Control

The least systematic In between The most systematic

Focuses on the long run In between Focuses on the short run

Uses rough In between Uses current accurate data

approximations of future

Involve planning Involve planning Involve planning

and control and control and control

Planning is much more Planning and control are Control process is much
important equal important more important
 Management Control
• Management control is the process by which
managers influence other members of the
organization to implement the organization’s
strategies.
• Management control activities:
1. Planning what the organization should do
2. Coordinating the activities of several parts of
the organization
3. Communicating information
4. Evaluating information
5. Deciding what, if any, action should be taken
6. Influencing people to change their behaviour.
 The Goal Congruence

• Managers have personal as well as organizational

goals.
• The central control problem is to induce them to act
in pursuit of their personal goals in ways that will
help attain the organization’s goals as well.
• Goal Congruence:
▫ means that, insofar as is feasible, the goals of an
organization’s individuals members should be
consistent with the goals of the organizations itself.
▫ therefore, the MCS should be designed and operated
with the principle of goal congruence in mind.
 Framework for Strategy Implementation
Implementation Mechanism

Management
Control

Human
Organization Performance
Strategy resource
structure
management

Culture
 Strategy Formulation

• Strategy formulation, is the process of deciding

on the goals of the organization and the
strategies for attaining these goals.
Goals vs. Objectives
- the broad overall aims - specific steps to accomplish
the goals within a given time
- timeless - be clear of a time frame
- exist until they’re changed, and - almost change periodically.
they’re changed only rarely.
Strategy Formulation vs. Management Control

• Strategy formulation,
▫ is the process deciding on new strategies
• Management control,
▫ is the process of implementing those strategies

Task Control vs. Management Control

• Task control,
▫ is the process of assuring that specified tasks are
carried out effectively and efficiently.
▫ many task control are scientific.
• Management control,
▫ to assure that goals will be achieved
▫ management control can never be reduced to a
science, but about affecting behaviour of people
 Example of Decisions in Planning and Control Function
Strategy Formulation Management Control Task Control
Acquire an unrelated Introduce new product Coordinate order entry
business or brand within product
line
Enter a new business Expand a plant Schedule production
Add direct mail selling Determining advertising Book TV commercials
budget
Change debt/equity ratio Issue new debt Manage cash flow