140 likes | 693 Views
PENGENDALIAN DALAM KONTEKS SISTEM PENGENDALIAN MANAJEMEN. PENGERTIAN SISTEM PENGENDALIAN MANAJEMEN. TINGKATAN DALAM MANAJEMEN. Widener, 2007; Merchant & Otley, 2007 P roviding information useful in decision-making, planning and evaluation Chow, Shields & Wu, 1999
E N D
PENGENDALIAN DALAM KONTEKS SISTEM PENGENDALIAN MANAJEMEN
Widener, 2007; Merchant & Otley, 2007 • Providing information useful in decision-making, planning and evaluation • Chow, Shields & Wu, 1999 • To help the organization to motivate employees to make decisions and to take actions which are in the organization’s best interest TUJUAN SISTEM PENGENDALIAN MANAJEMEN
Proses Pengendalian Formal • Proses Perencanaan Formal • Proses Pelaporan Formal • Proses Pengendalian Informal Proses SISTEM PENGENDALIAN MANAJEMEN
AKTIVITAS HASIL AKHIR PERBEDAAN ANTARA PERUMUSAN STRATEGI, PENGENDALIAN MANAJEMEN DAN PENGENDALIAN TUGAS(Robert N.Anthony, Govindarajan) Tujuan,strategi,dankebijakan perumusanstrategi Implementasistrategi Pengendalian manajemen Pengendalian tugas Pelaksanaantugasindividu yang efektifdanefisien
ELEMEN SISTEM PENGENDALIAN(Robert N. Anthony dan govindarajan)
Sifatsistem Pengendalianmanajemen