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ANALISIS LINGKUNGAN INTERNALPertemuan 9

Matakuliah : J0134/ Manajemen Strategik

Tahun : 2006

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-- Strengths

-- Weaknesses

The Nature of an Internal Audit

• Internal strengths/weaknesses• External opportunities/threats• Clear statement of mission

Basis for Objectives & Strategies

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PENDEKATAN FUNGSIONAL

Key Internal ForcesFunctional Business Areas:Vary by organization

Divisions have differing strengths & weaknesses

Distinctive Competencies:Firm’s strengths that cannot be easily matched or imitated by competitors

Building competitive advantage involves taking advantage of distinctive competencies

Strategies designed to improve on a firm’s weaknesses and turn to strengths

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Coordination & understanding among managers from all functional areas

Key to Organizational Success

Number and complexity increases relative to organization size

Functional Relationships

Exemplifies complexity of relationships among functional areas of the business

Financial Ratio Analysis

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•Information from:•Management

•Marketing

•Finance/accounting

•Production/operations

•Research & Development

•Management information Systems

Parallels process of external audit

Internal AuditInvolvement in performing an internal strategic-management audit provides vehicle for understanding nature and effect of decisions in other functional business areas of the firm

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1. Fungsi Management

Functions of Management

1. Planning

2. Organizing

3. Motivating

4. Staffing

5. Controlling

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Planning

Stage When Most ImportantFunction

Strategy Formulation

Organizing Strategy Implementation

Motivating Strategy Implementation

Staffing

Controlling

Strategy Implementation

Strategy Evaluation

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Planning

Beginning of management process

Bridge between present & future

Improves likelihood of attaining desired results

Planning

Forecasting

Establishing objectives

Devising strategies

Developing policies

Setting goals

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Organizing Achieves coordinated effort

Defines task & authority relationships

Departmentalization

Delegation of authority

Organizing

Organizational designJob specializationJob descriptions

Job specificationsSpan of control

Unity of commandCoordinationJob design

Job analysis

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Motivating Influencing to accomplish specific

objectives

Communication – major component

Motivating

LeadershipCommunication

Work groupsJob enrichmentJob satisfactionNeeds fulfillment

Organizational changeMorale

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Staffing Personnel management

Human resources management

Staffing

Wage & salary admin.Employee benefits

InterviewingHiring

DischargingTraining

Management developmentAffirmative Action

EEOLabor relations

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Controlling Establishing performance standards

Ensure actual operations conform to planned operations

Taking corrective actions

Controlling

QualityFinancial

SalesInventoryExpense

Analysis of varianceRewardsSanctions

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Management Audit Checklist

•Does the firm use strategic management concepts?•Are objectives/goals measurable? Well communicated?•Do managers at all levels plan effectively?•Do managers delegate well?•Is the organization’s structure appropriate?•Are job descriptions clear?•Are job specifications clear?•Is employee morale high? •Is employee absenteeism low?•Is employee turnover low?•Are the reward mechanisms effective?•Are the organization’s control mechanisms effective?

•Does the firm use strategic management concepts?•Are objectives/goals measurable? Well communicated?•Do managers at all levels plan effectively?•Do managers delegate well?•Is the organization’s structure appropriate?•Are job descriptions clear?•Are job specifications clear?•Is employee morale high? •Is employee absenteeism low?•Is employee turnover low?•Are the reward mechanisms effective?•Are the organization’s control mechanisms effective?

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2. Fungsi MarketingCustomer Needs/Wants for Products/Services

1. Defining 3. Creating

2. Anticipating 4. Fulfilling

Marketing Functions1. Customer analysis: customer survey, consumer info, STP

2. Selling products/services: promotional mix, CRM, sales force management

3. Product&service planning:Test marketing, Brand positioning,atribut produk

4. Pricing:integrasi vertikal, credit term, diskon, biaya, harga/unit, syarat penjualan

5. Distribution:saluran distr., pergudangan, lokasi, persediaan, transportasi, dst.

6. Marketing research:pengumpulan data, input data, analisis data, pendukung fungsi bisnis

7. Opportunity analysis:penilaian atas biaya, manfaat, risiko, analisis B/C ratio

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Marketing Audit Checklist

1. Are markets segmented effectively?2. Is the organization positioned well among

competitors?3. Has the firm’s market share been increasing?4. Are the distribution channels reliable & cost

effective?5. Is the sales force effective? 6. Does the firm conduct market research?7. Are product quality & customer service good?8. Are the firm’s products/services priced

appropriately?9. Does the firm have effective promotion,

advertising, & publicity strategies?10. Are the marketing planning & budgeting effective?11. Do the firm’s marketing managers have adequate

experience and training?

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3. Fungsi Keuangan/Akuntansi

Determining financial strengths & weaknesses key to strategy formation

Finance/Accounting Functions

1. Investment decision (Capital budgeting)

2. Financing decision

3. Dividend decision

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Firm’s ability to meet its short-term obligations

RatiosCurrent ratio

Quick (or acid test) ratio

Basic Financial Ratios

Liquidity Ratios

Extent of debt financingRatios

Debt-to-total assetsDebt-to-equity

Long-term debt-to-equityTimes-interest earned

Leverage Ratios

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Effective use of firm’s resourcesRatios

Inventory-turnoverFixed assets turnoverTotal assets turnover

Accounts receivable turnoverAverage collection period

Activity Ratios

Effectiveness shown by returns on sales &

investmentRatios

Gross profit margin/GPM, OPM, NPM, ROA, ROE, EPS, PER

Profitability Ratios

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Firm’s ability to maintain economic position

RatiosSales

Net incomeEarnings per shareDividends per share

Growth Ratios

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Finance/Accounting Audit Checklist

1. Where is the firm strong/weak indicated by financial ratio analysis?

2. Can the firm raise short-term capital as needed?3. Can the firm raise long-term capital as needed

through debt and/or equity?4. Does the firm have sufficient working capital?5. Are capital budgeting procedures effective?6. Are dividend payout policies reasonable?7. Are the firm’s financial managers experienced & well

trained?

1. Where is the firm strong/weak indicated by financial ratio analysis?

2. Can the firm raise short-term capital as needed?3. Can the firm raise long-term capital as needed

through debt and/or equity?4. Does the firm have sufficient working capital?5. Are capital budgeting procedures effective?6. Are dividend payout policies reasonable?7. Are the firm’s financial managers experienced & well

trained?