1 ANALISIS LINGKUNGAN INTERNAL Pertemuan 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?
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