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MANAGEMENT CONTROL
SYSTEM (MCS)
~~TUGAS KULIAH, BUKAN UNTUK DISITASI DALAM
TULISAN ILMIAH. SILAKAN MEMBUKA BUKU TEXT
UNTUK SITASI ILMIAH ~~
Yuyun Estriyanto - 14702269007
Definisi MCS
Management control systems are tools to aid
management for steering an organization toward its
strategic objectives and competitive advantage.
Management controls are only one of the tools which
managers use in implementing desired strategies.
However strategies get implemented through
management controls, organizational structure,
human resources management and culture. (Anthony,
2007)
Management Control Systems are the formal,
information-based routines and procedures managers
use to maintain or alter patterns in organizational
activities (Simons, 1995)
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Definisi MCS
Management control is concerned with
coordination, resource allocation, motivation,
and performance measurement (Maciariello,
1994)
Management Control as the process by which
managers influence other members of the
organization to implement the organizations
strategies (Robert N Anthony, 2007).
Padanan Istilah MCS
the terms management accounting (MA),
management accounting systems (MAS),
management control systems (MCS), and
organizational controls (OC) are sometimes
used interchangeably (Chenhall, 2003)
Dalam bahasa Indonesia ~ sistem
pengendalian manajemen
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Konsep Dasar MCS
System / Sistem:
a set of interacting or interdependent components forming
an integrated whole.
Serangkaian
hal/komponen/alat yang saling
berketergantungan dan membentuk satu
kesatuan yang utuh
Control / Pengendalian:
Proses
untuk menjamin agar kegiatan mengarah
ke tujuan yang diinginkan
Konsep Dasar MCS
Elemen MCS
PERANGKAT
KENDALI
1. DETECTOR
2. ASSESSOR
Perbandingan
dengan standar
3. EFFECTOR
Informasi mengenai
apa yang sedang
terjadi
Perubahan prilaku
jika dibutuhkan
Perusahaan
yang sedang
dikendalikan
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Persamaan MCS dg Control Mekanik
Konsep Pengendalian Manajemen
Pengendalian: adalah proses untuk menjamin
agar kegiatan mengarah ke tujuan yang
diinginkan
Unsur Pengendalian:
1.
Detektor atau sensor
2. Assesor atau penilai
3. Efektor atau pengubah
4. Jaringan Komunikasi
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Beda Pengendalian Management
dengan Pengendalian Mekanik
Standar tidak tertentu (tetap) tetapi merupakan
proses perencanaan
Pengendalian management tidak otomatis
PM memerlukan koordinasi antar individu
Hubungan antara tindakan yg diamati dg
perilaku yg diperlukan mungkin tidak jelas
PM banyak yg merupakan swakontrol
Aktivitas dalam Pengendalian
Manajemen
Planning the future course of action
Coordinating and communicating the various
activities of the organization to different
departments
Evaluating information and deciding the
various activities; and finally,
Influencing people to work in accordance with
the goals of the organization.
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So,... Whats MCS ?
Sistem Pengendalian Manajemen adalah
suatu cara atau metode terstruktur yang
digunakan oleh manajer untuk memastikan
bahwa orang-orang yang diawasinya
mengimplementasikan strategi yang
dimaksudkan.
Level of Control Process
The control process in any organization can be
undertaken at three levels:
the strategic level, deals primarily with the broad
questions of domain definition, direction setting,
expression of the organizations purpose, and other
issues that impact the organization's long-term
survival.
the management level, deals with effective resource
utilization, the state of competitiveness of the unit, and
the translation of corporate goals into business unit
objectives.
the operational level, primarily concerned with
efficiency issues.
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Tahap-Tahap PENGENDALIAN
Identifying the goals or objectives,
Implementing the programs or policies,
Measuring and comparing outcomes against
targets, and
Analyzing whether the achieved targets are in
accordance with the goals or objectives.
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Proses Pengendalian Management
Communication
Motivation
Communication between the superior and the subordinates,
The superior should make sure that the subordinates
understand what the organization expects of them.
To put in subordinates best efforts, they have to be
motivated. It is the responsibility of the superior to motivate
the subordinates.
Evaluation
for effective performance, superiors should evaluate the
work of the subordinates and give them feedback
periodically.
Bagaimanakah Pengontrolan yang Baik dpt
Terlaksana ?
Future Oriented
Clear Objective
Berorientasi jangka panjang
Karyawan harus dikondisikan untuk siap berubah secara
fleksibel
Tujuan setiap bagian harus terdefinisi dengan jelas
Mis, ukuran kinerja: efisiensi, quantity, asset management
Minimum Control Loses
Yaitu perbedaan antara performansi yg secara teoritis
memungkinkan dan yang secara reasonable dapat
diharapkan
Optimal performance, jika control losses-nya minimal
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Jenis-jenis MCS
Formal Control System
Written, management-initiated mechanisms that influence the
behavior of employees in achieving the organizations goals.
Meliputi:
Input controls
Process controls
Output Controls
Informal Control System
Unwritten, typically worker-initiated mechanisms that influence
the behavior of individuals or groups in business units
Meliputi:
Self controls
Social Controls
Cultural Controls
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Implementasi Management Control System
pada Praksis Pendidikan Kejuruan
Bisnis vs Pendidikan
BISNIS
Pend KEJURUAN
Organisasi terdiri atas
sekelompok orang yang
bekerjasama untuk
mencapai tujuan tertentu
Tujuan organisasi bisnis
adalah memperoleh laba
yang memuaskan
Laba
Lulusan yang kompeten
di bidangnya
Pimpinan organisasi
Manajemen
Manajemen sekolah/poli/
BLK/Pusdiklat
Manajemen punya
atasan dan bawahan
Manajemen Senior
menetapkan strategi
untuk mencapai tujuan
organisasi
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Bisnis vs Pendidikan
BISNIS
Pend KEJURUAN
Process operation
Fungsi2 produksi,
layanan
Fungsi pendidikan,
pelatihan, layanan
Orang-orang yang
terlibat
Operator, teknisi,
superviser, manager,
GM, dst
Siswa, guru, ketua prodi,
wakasek, kasek,
administrasi, yayasan,
dll
Produk, jasa
Lulusan yang kompeten
Laba
Keterserapan dunia
kerja
Output
Outcome
Penelitian Bidang MCS
Kuantitatif
Kualitatif
Mixed
R&D
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Penelitian Bidang MCS
Suharno, 2015, Model Perencanaan Strategis
Pendidikan Teknologi dan Kejuruan dengan
Mengintegrasikan MBCfE dan SWOT-BSC ke
dalam Quality Function Deployment, Disertasi
Program Pascasarjana UNY Yogyakarta
(R & D)
Penelitian Bidang MCS
Bobe B.J & Taylor D.W., (2010), Use of
Management Control Systems in University
Faculties: Evidence of Diagnostic Versus
Interactive Approaches by the Upper
Echelons, Deakin University
(QUANTITATIVE)
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Penelitian Bidang MCS
Seleshi Sisaye, (2005), Teams and
Management Control Systems: A Synthesis of
Three Organizational Development
Approaches, Leadership & Organization
Development Journal Volume 26 Issue 3
Penelitian Bidang MCS
Selena Aureli, (2010), The Introduction of
Innovative Performance Measurement and
Management Control Systems: The Role of
Financial Investors and Their Acquired
Companies, Performance Measurement and
Management Control: Innovative Concepts
and Practices Studies in Managerial and
Financial Accounting, Volume 20, 81114
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Penelitian Bidang MCS
Speckbacher Gerhard & Offenberger Pia, The
Design of Management Control Systems in
Non-Profit Organizations: How Can Trust and
Control be Balanced?, Vienna Austria
(Artikel)
Referensi
Anthony, R. and Govindarajan, V., 2007. Management
Control Systems, Chicago, Mc-Graw-Hill IRWIN
ICFAI, 2006, Principles of Management Control Systems,
ICFAI Center for Management Research, Hyderabad
Simons, 1995, Levers of Control, Boston: Harvard Business
School Press, p. 5
Maciariello, J. and Kirby, C., 1994. Management Control
Systems - Using Adaptive Systems to Attain Control, New
Jersey, Prentice Hall.
Chenhall, R., 2003. Management Control System Design
Within its Organizational Context: Findings from ContingencyBased Research and Directions for the Future, Accounting,
Organizations and Society, 28(2-3), 127-168.
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