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kerangka konsep dasar SPM

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					SISTEM PENGENDALIAN MANAJEMEN
            KARAKTERISTIK SPM



• Control : the set of methods and tools
  that the management use to keep the
  organization on the track in achieving its
  objectives

• Management : process of integrating
  resources and tasks toward the
  achievement of started organizational
  goals.
                   KARAKTERISTIK SPM


• SPM adalah sistem yang digunakan dalam perencanaan dan
  pengendalian kegiatan manajemen dalam rangka mewujudkan visi
  dan misi organisasi.

• SPM merupakan perencanaan dan pengendalian yang bersifat
  stratejik, komprehensif, dan integratif

• Fokus SPM adalah pengendalian terhadap kultur manajemen dalam
  keseluruhan proses penciptaan nilai perusahaan ( wealth creating )

• SPM merancang struktur organisasi sedemikian rupa sehingga
  memberikan optimal support terhadap kinerja manajemen

• SPM bukan merupakan sistem yang terlepas dari lingkungan
  sekitarnya ( stand alone system ).
        KARAKTERISTIK SPM


            Strategic Control
 • Is our strategy (still) valid ?
  • How should it be changed in changing
               environments ?


          Management Control

• Do our employees understand what we
  expect of them ?
• Will they work consistently hard and
  try to do what is expected of them ?
• Are they capable of doing a good job ?
• If the answer is no, what can be done ?
        KARAKTERISTIK SPM


           The Need for Control
   • Lack of Direction (associated with 1st
        question of management control)
        • Motivational Problems
         • Personal Limitations

          What is Good Control


• Control must be future oriented
• Control are objectives driven
• Control is not always economically
  desirable
     TIPE-TIPE PENGENDALIAN DALAM SPM


            Obyek pengendalian Intensitas pengendalian

1. Action control                         A. Tight control




2. Results control                        B. Loose control

				
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Description: Sistem Pengendalian Manajemen