managemen企業(yè)管理類英文課件2

ManagerialControl16McGraw-Hill/IrwinManagement,7/eCopyright?2007TheMcGraw-HillCompanies,Inc.Allrightsreserved.LearningObjectivesAfterStudyingChapter16,Youwillknow:WhycompaniesdevelopcontrolsystemsforemployeesHowtodesignabasicbureaucraticcontrolsystemThepurposesforusingbudgetsasacontroldeviceHowtointerpretfinancialratiosandotherfinancialcontrolsTheproceduresforimplementingeffectivecontrolsystemsThedifferentwaysinwhichmarketcontrolmechanismsareusedbyorganizationsHowclancontrolcanbeapproachedinanempoweredorganizationControlControlisessentialfortheattainmentofanymanagementobjectiveControlisanyprocessthatdirectstheactivitiesofindividualstowardtheachievementoforganizationalgoalsCharacteristicsofControlManagerscanapplythreebroadstrategiesforachievingorganizationalcontrolBureaucraticcontrolistheuseofrules,regulations,andformalauthoritytoguideperformanceMarketControlinvolvestheuseofpricingmechanismstoregulateactivitiesinorganizationsasthoughtheywereeconomictransactionsClancontrolIbasedontheideathatemployeesmaysharethevalues,expectations,andgoalsoftheorganizationandactinaccordancewiththemControlProblemsBureaucraticControlSystems:TheControlCycleAtypicalbureaucraticcontrolsystemhasfourmajorstepsSettingperformancestandardsMeasuringperformanceComparingperformanceagainstthestandardanddeterminingdeviationsTakingcorrectiveactionTheControlCycleApproachestoBureaucraticControlTherearethreeapproachestobureaucraticcontrolFeedforwardControltakesplacebeforeoperationsbeginandincludespolicies,procedures,andrulesdesignedtoensurethatplannedactivitiesarecarriedoutproperlyConcurrentcontroltakesplacewhileplansarebeingcarriedoutandincludesdirecting,monitoring,andfine-tuningactivitiesFeedbackcontrolfocusesontheuseofinformationaboutresultstocorrectdeviationsfromtheacceptablestandardaftertheyariseManagementAuditsManagementauditsareanevaluationoftheeffectivenessandefficiencyofvarioussystemswithinanorganizationManagementauditsmaybeExternal–thisoccurswhenoneorganizationevaluatesanotherorganizationInternal–theseareaperiodicassessmentofacompany’sownplanning,organizing,leading,andcontrollingprocessesBudgetaryControlsBudgetarycontrolistheprocessoffindingoutwhat’sbeingdoneandcomparingtheresultswiththecorrespondingbudgetdatatoverifyaccomplishmentsorremedydifferencesThisisoneofthemostwidelyrecognizedandcommonlyusedmethodsofmanagerialcontrolItiscommonlycalledbudgetingBudgetaryControlBudgetarycontrolbeginswithanestimateofsalesandexpectedincomeOneoftheprimaryconsiderationsisthelengthofthebudgetperiodTypesofBudgetsSalesbudget-Usuallydataforthesalesbudgetarepreparedbymonth,salesarea,andproductProductionbudget-TheproductionbudgetcommonlyisexpressedinphysicalunitsCostbudget-Thecostbudgetisusedforareasoftheorganizationthatincurexpensesbutnorevenue,suchashumanresourcesandothersupportdepartmentsCashbudget-Thecashbudgetshowstheanticipatedreceiptsandexpenditures,theamountofworkingcapitalavailable,theextenttowhichoutsidefinancingmayberequired,andtheperiodsandamountsofcashavailableCapitalbudget-ThecapitalbudgetisusedforthecostoffixedassetslikeplantandequipmentMasterbudget-ThemasterbudgetincludesallthemajoractivitiesofthebusinessFinancialControlsTwofinancialstatementsthathelpcontroloverallorganizationalperformanceare:BalancesheetshowsthefinancialpictureofacompanyatagiventimeProfitandlossstatementisanitemizedfinancialstatementoftheincomeandexpensesofacompany’soperationsFinancialratiosarealsoaneffectiveapproachforcheckingontheoverallperformanceoftheenterpriseTheDownsideofBureaucraticControlAcontrolsystemcannotbeeffectivewithoutconsiderationofhowpeoplewillreacttoitThreetypesofresponsesRigidbureaucraticbehavioroccurswhencontrolsystemspromptemployeestostayoutoftroublebyfollowingtherulesratherthandoingtherightthingTacticalbehaviorleadstoineffectivebehaviorbecauseemployeestrytobeatthesystemResistancetocontroloccursbecauseControlsystemsuncovermistakes,threatenjobsecurityandstatus,anddecreaseautonomyControlsystemscanchangeexpertiseandpowerstructuresControlsystemscanchangethesocialstructureofanorganizationControlsystemsmaybeseenasaninvasionofprivacyDe霧si晨gn責(zé)in免g繩Ef盯fe怨ct預(yù)iv海e單Co寒nt兆ro腎l象Sy回st炕em候sEf膝fe族ct駕iv躬e塘co僻nt屬ro伏l爸sy偷st倆em牛s簽ma肺xi相mi饅ze聾p頌ot湊en榴ti惠al增b銷en勁ef薄it勵(lì)s聾an捏d額mi墳ni兵mi怕ze調(diào)d觀ys具fu吉nc碧ti城on謊al答b境eh蛇av丙io青rsFi嫁ve緩c間ha器ra愿ct少er氣is梯ti際cs蟻o除f植ef榴fe軌ct項(xiàng)iv決e無co贏nt胸ro歸l端sy逃st怠em邪sTh蟲ey拜a挑re畫b微as耐ed普o蓋n江va詢li呢d兆pe噴rf帝or刮ma應(yīng)nc歷e遭st斧an網(wǎng)da再rd混sTh別ey自c刻om半mu每ni謙ca適te寒a(chǎn)共de嗎qu粘at債e昏in晌fo挪rm山at纖io亡n替to遞e牢mp翁lo挺ye恰esTh幕ey廟a魔re貪a分cc妙ep堡ta居bl字e相to俯e沙mp住lo腹ye貞esTh凳ey蓮u絲式se畝m鉆ul酷t(yī)i曲pl呆e守ap為pr緞oa董ch動(dòng)esTh濤ey棍r最ec內(nèi)og景ni簽ze檢d妥th隊(duì)e元re閱la欠ti霞o(jì)n遲sh粉ip皆b聚et貓we描en徒e句mp鄙ow捕er狠me押nt喬a險(xiǎn)nd挖c陡on荷tr蒜olMa防rk吩et攻C走on蝕tr蒼olMa于rk憤et有c價(jià)on概tr兆o(hù)l羅s漫in行vo泰lv癢e恒th梢e詠us么e詢of妨e鉤co屋no爭(zhēng)mi腿c脊fo坐rc平es霉–松a相nd匪t腎he倚p挺ri殊ci噴ng越m防ec潑ha央ni火sm烘s辦th理at茫a摘cc稀om類pa彈ny掏t窄h(huán)e格m沸–則to判r寶eg剖ul策at幟e捎pe孔rf弄or炮ma崖nc掌eSy仿st產(chǎn)em腿i補(bǔ)s嚷ba礙se撈d犁on我t巾he莫p陣ri得nc餅ip溉le盯t織ha龍t投as汪o彩ut孟pu組t森fr名om把a(bǔ)綠n科in盤di植vi恰du晶al閑,尚de到pa闊rt霜me臭nt筑,董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