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管 理 學 Ch.17 控制 Introduction to Controlling

管 理 學 Ch.17 控制 Introduction to Controlling. Managing only for profit is like playing tennis with your eyes on the scoreboard and not on the ball. — Ken Blanchard. 測速槍,恆溫器 , SOP, KPI 計畫,執行,考核。 Plan, Do, See. PDCAB. 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。 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。

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管 理 學 Ch.17 控制 Introduction to Controlling

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  1. 管 理 學Ch.17 控制 Introduction toControlling Managing only for profit is like playing tennis with your eyes on the scoreboard and not on the ball.— Ken Blanchard

  2. 測速槍,恆溫器, SOP, KPI • 計畫,執行,考核。Plan, Do, See. PDCAB. • 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。 • 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。 • Grove 換車胎,遇紅綠燈,見傷者送醫。

  3. 綱要 1. 控制之基本概念 What and Why? 2. 控制之程序 Control Process 3. 控制組織績效之工具 Tools for Measuring Organizational Performance 4. 有關控制之實務課題 Contemporary Issues

  4. 1. What Is Control? • Controlling • The process of monitoring activities to ensure that they are being accomplished as planned and of correcting any significant deviations. 討論:control 之中譯?

  5. Designing Control Systems • Market Control (市場) Emphasizes the use of external market mechanisms to establish the standards. eg. 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.

  6. Why Is Control Important? • As the final link in management functions: • Planning • Controls 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. • Protecting the workplace • Controls enhance physical security and help minimize workplace disruptions.

  7. The Planning-Controlling Link 7

  8. 2. 控制之程序 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.

  9. The Control Process: MBE 9

  10. Sources of Information (How) Personal observation 農夫腳步 Statistical reports Oral reports Written reports Control Criteria (What) Customers/Employees Satisfaction Turnover Absenteeism Budgets Costs Output Sales Measuring: How and What

  11. Comparing: SQC chart: random? trend? Defining the Acceptable Range of Variation

  12. 賣酒公司為例 Sales Performance Figures 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* Brand Heineken Molson Irish Amber Victoria Bitter Labatt’s Corona Amstel Light Dos Equis Tecate 12

  13. Taking Managerial Action • “Doing nothing” • Corrective Actions:Change strategy, structure, compensation scheme, training programs; redesign jobs; fire employees • Immediate: 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.

  14. Managerial Decisions in the Control Process學生學習為例 14

  15. 3. Organizational Performance • What Is Performance? The end result of an activity

  16. Performance Measures • Productivity: the overall output of goods and/or services divided by the inputs needed to generate that output. • Organizational Effectiveness • Systems resource model • The process model • The multiple constituencies model

  17. Industry and Company Rankings 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 Power Others: Corporate culture audits, compensation and benefits surveys 17

  18. Popular Industry and Company Rankings

  19. Tools for Controlling OP • Feedforward Control A control that prevents anticipated problems before actual occurrences of the problem. eg. 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.

  20. Types of Control: 考試作弊為例 Input Processes Output Feedforward Control Concurrent Control Feedback Control Anticipates problems Corrects problems as they happen Corrects problems after they occur 20

  21. Financial Controls Traditional: 比自己過去,別人現在 Liquidity: current ratio Leverage: debt to assets Activity: inventory turnover Profitability: return on investment EVA, MVA Balanced Scorecard 21

  22. Popular Financial Ratios

  23. Economic Value Added (EVA) How much value is created by what a company does with its assets, less any capital investments in those assets: the rate of return earned over and above the cost of capital. • The choice is to use less capital or invest in high-return projects. • Market Value Added (MVA) • The value that the stock market places on a firm’s past and expected capital investment projects • If the firm’s market value (its stock and debt) exceeds the value of its invest capital (its equity and retained earnings), then managers have created wealth.

  24. 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: • Financial • Customer • Internal processes • People/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。

  25. BSC 26

  26. Information Controls • As a tool to help managers control other organizational activities. eg. ERP, ITS, 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

  27. 4. Contemporary Issues in Control • Cross-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度考核

  28. Workplace Concerns • Workplace privacy versus workplace monitoring: • E-mail, telephone, computer, and Internet usage • Productivity, harassment, security, confidentiality, intellectual property protection. eg. 轉寄公司策略,上網,工研院 Top 5, 電子監控系統,凡走過必留痕! • Employee theft • The unauthorized taking of company property by employees for their personal use. • Workplace violence • Anger, rage, and violence in the workplace is affecting employee productivity. eg. Road rage.

  29. Types of Workplace Monitoring by Employers

  30. Control Measures for Employee Theft or Fraud

  31. 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% Source:Integra Realty Resources, October-November Survey of Adults 18 and Over, in “Desk Rage.” BusinessWeek, November 20, 2000, p. 12.

  32. Control for Deterring or Reducing Workplace Violence

  33. Customer Interactions Service profit chain: Is the service sequence from employees to customers to profit.

  34. *留住顧客 *再光顧 *介紹其他顧客 *服務顧客的 結果 *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 *設計及提供服務 以滿足目標顧客的 需求 服務利潤鏈 35

  35. 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

  36. 補充:Team work 1. Case study: a manager’s dilemma (p.414) (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.425) (1) Identifies Dilemma. (2) Considers Stakeholders (3) Analyzes Alternatives and Consequences 3. Internet-based exercise (p.438) *3. The Great Package Race *4. Country Statistics: workplace injuries, illness, fatalities.

  37. 回顧 1. market, bureaucratic, clan control 2. feedforward, concurrent,feedback control 3. The planning - controlling link

  38. market control bureaucratic control clan control control process range of variation immediate corrective action basic corrective action organizational performance productivity organizational effectiveness feedforward control concurrent control feedback control management by walking around (MBWA) economic value added (EVA) market value added (MVA) management information system (MIS) data information balanced scorecard employee theft service profit chain corporate governance Terms to Know

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