管 管 管 管 管 管 Ch.10 Ch.10 管管 管管 Foundations of Control Foundations of Control Managing only for profit is like playing tennis with your eyes on the scoreboard and not on the ball. — — Ken Ken Blanchard Blanchard
管 理 學管 理 學 Ch.10Ch.10 控制 控制
Foundations of ControlFoundations of Control
Managing only for profit is like playing tennis with your eyes on the scoreboard and not on the ball. — — Ken BlanchardKen Blanchard
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5/26, 28 Ch.10 Controlling6/2, 4 Ch.11 Organizational Design,
AACSB 評量 6/9,11 Ch.18 Leadership 6/16 Final Examination: Ch. 1, 6, 8,
10, 11, 18 6/23 不上課
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1. 測速槍,恆溫器 , SOP, KPI
2. 計畫,執行,考核。 Plan, Do, See. PDCAB.
3. 新進菜鳥:觀望計較;老鳥:朝九晚五奉公守法;核心幹部:關心大我長期發展。
4. 內部培訓幹部:買硬體器材,找講師, 自動加班設計適用課程教材。
5. Grove 換車胎,遇紅綠燈,見傷者送醫。
KPI 設定正確?多挑短期易量化
1. Business: 比較基礎:自己過去,競爭對手現在。 Liquidity: current ratio, Leverage: debt to assets, Activity: inventory turnover, Profitability: return on investment, Balanced Scorecard (BSC), 爭取新客戶數…
2. Government: 被動,形式化,討價還價。部屬不服,領導放水。觀光客人次,觀光總收入,客運量…… 企業申請電子檔案在 30 分鐘內取得的比率,海關電子申報在 10 分鐘內處理的比率,民間退稅 14 天內完成的比率。
3. University: 教學態度,授課方法,課程內容與結構,評分方式。發表論文數… STAR, 2A3P
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1. 控制之基本概念 What and Why?
2. 控制之程序 Control Process
3. 衡量組織績效 How Organizational Performance is Measured?
4. 控制組織績效之工具
Tools for Measuring Organizational Performance
5. 有關控制之實務課題 Contemporary Issues
綱要
10.1 What Is Control?Controlling - the process of monitoring, comparing,
and correcting work performance.
The Purpose of ControlTo ensure that activities are completed in ways that lead
to the accomplishment of organizational goals.
討論: control 之中譯?
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Designing Control SystemsMarket Control (市場)
Emphasizes the use of external market mechanisms to establish the standards.
e.g., cost, market share.Bureaucratic Control (科層)
Emphasizes organizational authority and relies on rules, regulations, procedures, and policies.
Clan Control (文化)Regulates behavior by shared values, norms,
traditions, rituals, and beliefs of the firm’s culture.
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Why Is Control Important?As the final link in management functions:
PlanningControls let managers know whether their goals and
plans are on target and what future actions to take.Empowering employees
Control systems provide managers with information and feedback on employee performance. (micro-management)
Protecting the workplaceControls enhance physical security and help minimize
workplace disruptions.
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The Planning-Controlling Link
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· Standards· Measurements· Comparison· Actions
Controlling
· Goals· Objectives· Strategies· Plans
Planning
· Structure· Human
Resource Management
Organizing
· Motivation· Leadership· Communication· Individual and
Group Behavior
Leading
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10.2 控制之程序
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1. 衡量實際績效 , Measuring actual performance.
2. 和標準比較 , Comparing actual performance against a standard.
3. 採取管理行動 , Taking managerial action to correct deviations or inadequate standards.
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GOALS ANDOBJECTIVES
OrganizationalDivisional
DepartmentalIndividual
Taking Managerial Action
Measuring Actual Performance
Comparing Actual Performance Against
Standard
The Control Process: MBE
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Measuring: How and WhatSources of Information (How)
Personal observation 農夫腳步
Statistical reports
Oral reports
Written reports
Control Criteria (What)
Customers/EmployeesSatisfaction
Turnover
Absenteeism
BudgetsCosts
Output
Sales
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Sources of Information for Measuring Performance
Defining the Acceptable Range of Variation
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Comparing: SQC chart: random? trend?
Green Earth Gardening Supply—June Sales
賣酒公司為例 Sales Performance Figures
BrandHeinekenMolson
Irish Amber
Victoria BitterLabatt’sCorona
Amstel LightDos Equis
Tecate
Standard 1,075 630 800
620 540 160
225 80 170
Actual 913 634 912
622 672 140
220 65 286
Over (under) (162) * 4 112 *
2 132 * (20) * (5) (15) * 116 *
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Taking Managerial Action“Doing nothing”Corrective Actions: Change strategy, structure,
compensation scheme, training programs; redesign jobs; fire employeesImmediate: correct the problem at once. 拉牛出溝Basic: correct the source of the deviation. 防牛再陷
Revising the standard
Resetting goals that were initially set too low or too high.
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Managerial Decisions in the Control Process 學生學習為例
Objectives Standard
Compare actual
performance with standard
Measure actual
performance
Is standard being
attained?
Is variance acceptable?
Is standard acceptable?
Revise standard
Do nothing
Do nothing
Identify cause of variation
Correct performance
Yes
Yes
Yes
No
No
No
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10. 3 Organizational Performance
What Is Performance?
The end result of an activity.
KPI: Key Performance Indicator
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Performance Measures Productivity: the overall output of goods
and/or services divided by the inputs needed to generate that output.
Organizational EffectivenessSystems resource modelThe process modelThe multiple constituencies model
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Industry and Company Rankings
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Sales, Profits, Revenue per employee: Fortune 1000, Forbes 500,
製造 1000 大 , 服務 500 大 , 金融 100 大Customer satisfaction surveys:
ACSI, JD PowerOthers: Corporate culture audits,
compensation and benefits surveys
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Popular Industry and Company Rankings
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Controlling for Employee Performance
Disciplinary actions - actions taken by a manager to enforce the organization’s work standards and regulations.
Delivering Effective Performance Feedback - managers need to provide their employees with feedback so that the employees know where they stand in terms of their work.
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Types of Discipline Problems and Examples
10.4 Tools for Controlling OP
Feedforward ControlA control that prevents anticipated problems before actual
occurrences of the problem. e.g., Building in quality through design. Requiring suppliers conform to ISO 9002.
Concurrent Control A control that takes place while the monitored activity is in
progress. eg. Direct supervision: management by walking around ( MBWA).
Feedback Control
A control that takes place after an activity is done.
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Input OutputProcesses
Anticipatesproblems
FeedforwardControl
Correctsproblems after
they occur
FeedbackControl
Correctsproblems asthey happen
ConcurrentControl
Types of Control: 考試作弊為例
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Financial Controls
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Traditional: 比自己過去,比別人現在 Liquidity: current ratio
Leverage: debt to assets
Activity: inventory turnover
Profitability: return on investment
Balanced Scorecard
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Popular Financial Ratios
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Operation Excellence
營收、獲利:每三年成長一倍 ROA ≧ 10 % ROE ≧ 20%
Debt Ratio ≦ 50%
CCC (Cash Conversion Cycle) ≦ 30 天
討論: BU: ROIC (Investment Capital) ≧ 20%
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平衡計分卡 : Balanced Scorecard, by Kaplan, R. S.BSC Is a measurement tool that uses goals set by managers
in four areas to measure a company’s performance:FinancialCustomerInternal processesPeople/innovation/growth assets
傳統財務會計模式只重短期財會指標討論:杜教授改期中考卷,十五世紀威尼斯商人, Grove 的早餐工廠,生命中同時拋接的五個球。
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BSCBSC3232
Information ControlsAs a tool to help managers control other
organizational activities. e.g., ERP, RFID.
Management Information Systems (MIS): A system used to provide management with needed information on a regular basis.
EDP, DSS, ES, AI.
成績預警系統
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Benchmarking of Best PracticesBenchmarking - the search for the best practices
among competitors or non-competitors that lead to their superior performance.
Benchmark - the standard of excellence to measure and compare against.
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Suggestions for Internal Benchmarking
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10.5 Contemporary Issues in ControlCross-Cultural Issues
The use of technology to increase direct corporate control of local operations
Legal constraints on corrective actions in foreign countries
Difficulty with the comparability of data collected from operations in different countries.
討論:外商公司 360 度績效考核
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Workplace Concerns
Workplace privacy versus workplace monitoring:E-mail, telephone, computer, and Internet usageProductivity, harassment, security, confidentiality,
intellectual property protection. e.g., 高層涉嫌內線交易、集體收賄,機密外洩(轉寄公司策略,設計圖,介面外流),帶槍投靠競爭對手,工研院 Top 5, 電子監控系統,凡走過必留痕!預防,控告,偵辦中,和解。
Employee theftThe unauthorized taking of company property by
employees for their personal use.
Workplace violenceAnger, rage, and violence in the workplace is affecting
employee productivity. e.g., Road rage.
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Types of Workplace Monitoring by Employers
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Control Measures for Employee Theft or Fraud
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Workplace Violence
Witnessed yelling or other verbal abuse 42%
Yelled at co-workers themselves 29%
Cried over work-related issues 23%
Seen someone purposely damage machines or furniture 14%
Seen physical violence in the workplace 10%
Struck a co-worker 2%
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Control for Deterring or Reducing Workplace Violence
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Customer InteractionsService profit chain - the service sequence from
employees to customers to profit.Corporate governance - the system used to govern a
corporation so that the interests of corporate owners are protected.
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43服務利潤鏈服務利潤鏈
內部服務品質
員工滿意度
(忠誠度)
留住員工
員工生產力
外部服務價值
顧客滿意度
顧客忠誠度
收益增加
獲利性
工作環境的設計 工作設計 員工的評選與發展 獎勵表揚員工 顧客服務的工具
服務顧客的結果
設計及提供服務以滿足目標顧客的需求
留住顧客 再光顧 介紹其他顧客
營運策略與服務遞送系統
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* 留住顧客* 再光顧* 介紹其他顧客
* 服務顧客的 結果 * 設計及提供服務
以滿足目標顧客的 需求
* 工作環境的設計* 工作設計* 員工的評選與發展* 獎勵表揚員工* 顧客服務的工具
Corporate Governance
The system used to govern a corporation so that the interests of the corporate owners are protected.
Changes in the role of boards of directors
Increased scrutiny of financial reporting (Sarbanes-Oxley Act of 2002)
More disclosure and transparency of corporate financial information
Certification of financial results by senior management
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1. Case study: a manager’s dilemma (p.350)
(1) Identify and articulate business problems
(2) Gather and analyze information applicable
(3) Identify and apply an appropriate tool for solving problems.
2. Thinking critically about ethics (p.314)
(1) Identifies Dilemma.
(2) Considers Stakeholders
(3) Analyzes Alternatives and Consequences
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Team work
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4. Performance Feedback Skill exercise (p.314)
5. Team exercise (p.315) : Workers safe
6. Internet-based exercise (p.316) :The Great Package Race
Team work
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1. Explain the nature and importance of control.
planning - controlling link, market, bureaucratic, clan control
2. Describe the three steps in the control process:
monitoring, comparing, correcting
3. Explain how organizational and employee performance are measured.
4. Describe tools used to measure organizational performance. feedforward, concurrent, feedback control
5. Discuss contemporary issues in control.
回顧
Terms to Knowmarket controlbureaucratic controlclan controlcontrol process range of variation immediate corrective actionbasic corrective actionorganizational performanceproductivityorganizational effectiveness feedforward controlconcurrent control feedback control
management by walking around (MBWA)
economic value added (EVA)market value added (MVA)management information
system (MIS)data informationbalanced scorecardemployee theft service profit chaincorporate governance
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