2. SUBJECTS IN CONTROLLING ???
What
Is Controlling
Controlling Purposes
Control Process
Principles of Controlling
Function of Controlling
Objects of Controlling
Types of Controlling
Characteristics of Controlling
Planning-Controlling Link
Relationship Between Planning &
Controlling
3. WHAT IS CONTROLLING ???
Controlling is: “the process by which manager
determine wether actual operation are consistent with
plans”.
Louis E. Boone dan David L. Kurtz (1984)
According to Brech, “Controlling is a systematic
exercise which is called as a process of checking actual
performance against the standards or plans with a view
to ensure adequate progress and also recording such
experience as is gained as a contribution to possible
future needs.”
4. MANAGEMENT CONTROL
"Management control is a systematic effort to set
performance standards for the purpose - the
purpose of planning, designing feedback
information system, comparing the real events
with established standards previously, define and
measure deviations, and take the necessary
corrective action to ensure that all corporate
resources are used most effectively and
efficiently in the attainment of corporate
objectives. “
Robert J. Mocker as stated by T. Hani Handoko (1995)
5. CONTROLLING PURPOSES ???
1. Do the activities according to rules and
procedure.
2. The result as same as the purpose.
3. Using the resources effectively and
efficiently.
4. To know the weakness and difficulties in
organization to solve.
Muh. Fathurrohman, M.Pd.I (2012)
6. CONTROL PROCESS ???
Setting Standards
Measurement of actual Performance
Comparison of Actual Performance with
Standards
Taking Corrective Action
Follow Up
7. PRINCIPLES OF CONTROLLING???
a. Scientific principles
b. Democratic principle
c. Principles of cooperation
d. Constructive and creative principle
8. CONT...
Another Principle of Controlling:
a. Organizational principle
b. Improvement principles
c. Principles of communication
d. The precautionary principle
e. Control principle
f. Objectivity
g. The principle of continuity
9. FUNCTION OF CONTROLLING???
Function of Controlling is to coordinate all efforts,
leadership complement, expand work
experience, stimulate creativity, providing
facilities and ongoing assessment, analyze the
situation, provide knowledge and skills, giving a
broader vision and integrated in formulating
organizational objectives and improving
performance ability.
Swearingen
10. OBJECTS OF CONTROLLING???
Five objects as a target of controlling :
Objects related to the quantity and quality of goods
or services. (Physical controlling).
Finance
Implementation of the field program
Strategic objects
Collaborating with other related sectors
14. RELATIONSHIP BETWEEN PLANNING & CONTROLLING
According to Billy Goetz, " Relationship between the two can be
summarized in the following points:
•
Planning precedes controlling and controlling succeeds planning.
•
Planning and controlling are inseparable functions of
management.
•
Activities are put on rails by planning and they are kept at right
place through controlling.
•
The process of planning and controlling works on Systems
Approach which is as follows :
Planning → Results → Corrective Action
•
Planning and controlling are integral parts of an organization as
both are important for smooth running of an enterprise.
•
Planning and controlling reinforce each other. Each drives the
other function of management.
15. REFERENCES:
Dasar-Dasar Manajemen by M. Manullang, Jakarta,
Galia Indonesia, 1990.
Blog Fungsi Pengawasan & Pengendalian dalam
Manajemen Kesehatan by Ferdinan Sihombing,
Desember 2009.
Slide share about Controlling by Prof. Preety
Bhaskar, Symbiosis Centre for management Studies,
Noida;
Slide share about Controlling by Somya Agrawal.
Modul 6 by Drs. Rusli Ramli, MS, Pengawasan
(Controlling) sebagai Salah Satu Fungsi manajemen.
Blog tentang Pengawasan atau Kontrol sebagai
Fungsi Manajemen by Muh. Fathurrohman, M.Pd.I,
September 2012.