05/06/2015

1

MANAGEMENT CONTROL SYSTEM (MCS)

~~TUGAS KULIAH, BUKAN UNTUK DISITASI DALAM TULISAN ILMIAH. SILAKAN MEMBUKA BUKU TEXT UNTUK SITASI ILMIAH ~~

Yuyun Estriyanto - 14702269007

Definisi MCS

Management control systems are tools to aid management for steering an organization toward its strategic objectives and competitive advantage.Management controls are only one of the tools which managers use in implementing desired strategies. However strategies get implemented through management controls, organizational structure, human resources management and culture. (Anthony, 2007)

Management Control Systems are the formal, information-based routines and procedures managers use to maintain or alter patterns in organizational activities (Simons, 1995)

05/06/2015

2

Definisi MCS

Management control is concerned with coordination, resource allocation, motivation, and performance measurement (Maciariello, 1994)

Management Control as the process by which managers influence other members of the organization to implement the organizations strategies (Robert N Anthony, 2007).

Padanan Istilah MCS

the terms management accounting (MA), management accounting systems (MAS), management control systems (MCS), and organizational controls (OC) are sometimes used interchangeably (Chenhall, 2003)

Dalam bahasa Indonesia ~ sistem pengendalian manajemen

05/06/2015

3

Konsep Dasar MCS

System / Sistem: a set of interacting or interdependent components forming

an integrated whole. Serangkaian hal/komponen/alat yang saling

berketergantungan dan membentuk satu kesatuan yang utuh

Control / Pengendalian: Proses untuk menjamin agar kegiatan mengarah

ke tujuan yang diinginkan

Konsep Dasar MCS

Elemen MCS

PERANGKAT KENDALI

2. ASSESSOR Perbandingan

dengan standar

3. EFFECTOR Perubahan prilaku

jika dibutuhkan

Perusahaan yang sedang dikendalikan

1. DETECTOR Informasi mengenai

apa yang sedang terjadi

05/06/2015

4

Persamaan MCS dg Control Mekanik

Konsep Pengendalian Manajemen

Pengendalian: adalah proses untuk menjaminagar kegiatan mengarah ke tujuan yang diinginkan

Unsur Pengendalian: 1. Detektor atau sensor 2. Assesor atau penilai 3. Efektor atau pengubah 4. Jaringan Komunikasi

05/06/2015

5

Beda Pengendalian Management dengan Pengendalian Mekanik

Standar tidak tertentu (tetap) tetapi merupakanproses perencanaan

Pengendalian management tidak otomatis

PM memerlukan koordinasi antar individu

Hubungan antara tindakan yg diamati dg perilaku yg diperlukan mungkin tidak jelas

PM banyak yg merupakan swakontrol

Aktivitas dalam Pengendalian Manajemen

Planning the future course of action

Coordinating and communicating the various activities of the organization to different departments

Evaluating information and deciding the various activities; and finally,

Influencing people to work in accordance with the goals of the organization.

05/06/2015

6

So,... Whats MCS ?

Sistem Pengendalian Manajemen adalah suatu cara atau metode terstruktur yang digunakan oleh manajer untuk memastikan bahwa orang-orang yang diawasinya mengimplementasikan strategi yang dimaksudkan.

Level of Control Process

The control process in any organization can be undertaken at three levels:

the strategic level, deals primarily with the broad questions of domain definition, direction setting, expression of the organizations purpose, and other issues that impact the organization's long-term survival.

the management level, deals with effective resource utilization, the state of competitiveness of the unit, and the translation of corporate goals into business unit objectives.

the operational level, primarily concerned with efficiency issues.

05/06/2015

7

Tahap-Tahap PENGENDALIAN

Identifying the goals or objectives,

Implementing the programs or policies,

Measuring and comparing outcomes against targets, and

Analyzing whether the achieved targets are in accordance with the goals or objectives.

05/06/2015

8

Proses Pengendalian Management

Communication Communication between the superior and the subordinates,

The superior should make sure that the subordinates understand what the organization expects of them.

Motivation To put in subordinates best efforts, they have to be

motivated. It is the responsibility of the superior to motivate the subordinates.

Evaluation for effective performance, superiors should evaluate the

work of the subordinates and give them feedback periodically.

Bagaimanakah Pengontrolan yang Baik dpt Terlaksana ?

Future Oriented Berorientasi jangka panjang Karyawan harus dikondisikan untuk siap berubah secara

fleksibel

Clear Objective Tujuan setiap bagian harus terdefinisi dengan jelas Mis, ukuran kinerja: efisiensi, quantity, asset management

Minimum Control Loses Yaitu perbedaan antara performansi yg secara teoritis

memungkinkan dan yang secara reasonable dapat diharapkan

Optimal performance, jika control losses-nya minimal

05/06/2015

9

Jenis-jenis MCS

Formal Control System Written, management-initiated mechanisms that influence the

behavior of employees in achieving the organizations goals. Meliputi:

Input controls Process controls Output Controls

Informal Control System Unwritten, typically worker-initiated mechanisms that influence

the behavior of individuals or groups in business units Meliputi:

Self controls Social Controls Cultural Controls

05/06/2015

10

Implementasi Management Control System pada Praksis Pendidikan Kejuruan

Bisnis vs Pendidikan

BISNIS Pend KEJURUANOrganisasi terdiri atassekelompok orang yang bekerjasama untukmencapai tujuan tertentu

Tujuan organisasi bisnisadalah memperoleh labayang memuaskan

Laba Lulusan yang kompeten di bidangnya

Pimpinan organisasi Manajemen Manajemen sekolah/poli/ BLK/Pusdiklat

Manajemen punyaatasan dan bawahan Manajemen Senior menetapkan strategiuntuk mencapai tujuanorganisasi

05/06/2015

11

Bisnis vs Pendidikan

BISNIS Pend KEJURUANProcess operation Fungsi2 produksi,

layananFungsi pendidikan, pelatihan, layanan

Orang-orang yang terlibat

Operator, teknisi, superviser, manager,

GM, dst

Siswa, guru, ketua prodi, wakasek, kasek,

administrasi, yayasan, dll

Output Produk, jasa Lulusan yang kompeten

Outcome Laba Keterserapan dunia kerja

KuantitatifKualitatifMixedR & D

Penelitian Bidang MCS

05/06/2015

12

Penelitian Bidang MCS

Suharno, 2015, Model Perencanaan Strategis Pendidikan Teknologi dan Kejuruan dengan Mengintegrasikan MBCfE dan SWOT-BSC ke dalam Quality Function Deployment, Disertasi Program Pascasarjana UNY Yogyakarta

(R & D)

Penelitian Bidang MCS

Bobe B.J & Taylor D.W., (2010), Use of Management Control Systems in University Faculties: Evidence of Diagnostic Versus Interactive Approaches by the Upper Echelons, Deakin University

(QUANTITATIVE)

05/06/2015

13

Penelitian Bidang MCS

Seleshi Sisaye, (2005), Teams andManagement Control Systems: A Synthesis of Three Organizational DevelopmentApproaches, Leadership & Organization Development Journal Volume 26 Issue 3

Penelitian Bidang MCS

Selena Aureli, (2010), The Introduction of Innovative Performance Measurement andManagement Control Systems: The Role of Financial Investors and Their Acquired Companies, Performance Measurement and Management Control: Innovative Concepts and Practices Studies in Managerial and Financial Accounting, Volume 20, 81114

05/06/2015

14

Penelitian Bidang MCS

Speckbacher Gerhard & Offenberger Pia, The Design of Management Control Systems in Non-Profit Organizations: How Can Trust andControl be Balanced?, Vienna Austria

(Artikel)

Referensi

Anthony, R. and Govindarajan, V., 2007. Management Control Systems, Chicago, Mc-Graw-Hill IRWIN

ICFAI, 2006, Principles of Management Control Systems, ICFAI Center for Management Research, Hyderabad

Simons, 1995, Levers of Control, Boston: Harvard Business School Press, p. 5

Maciariello, J. and Kirby, C., 1994. Management Control Systems - Using Adaptive Systems to Attain Control, New Jersey, Prentice Hall.

Chenhall, R., 2003. Management Control System Design Within its Organizational Context: Findings from Contingency-Based Research and Directions for the Future, Accounting, Organizations and Society, 28(2-3), 127-168.