管 理 學管 理 學 Ch.18Ch.18 控制 控制

Foundations of ControlFoundations of Control

Managing only for profit is like playing tennis with your eyes on the scoreboard and not on the ball. — — Ken BlanchardKen Blanchard

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1. 測速槍，恆溫器 , SOP, KPI

2. 計畫，執行，考核。 Plan, Do, See. PDCAB.

3. 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。

4. 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。

5. Grove 換車胎，遇紅綠燈，見傷者送醫。

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1. 控制之基本概念 What and Why?

2. 控制之程序 Control Process

3. 衡量組織績效 How Organizational Performance is

Measured?

4. 控制組織績效之工具

Tools for Measuring Organizational Performance

5. 有關控制之實務課題 Contemporary Issues

綱要

18.1 What Is Control?Controlling - the process of monitoring, comparing,

and correcting work performance.

The Purpose of ControlTo ensure that activities are completed in ways that lead

to the accomplishment of organizational goals.

討論： control 之中譯？

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Designing Control SystemsMarket 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.

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Why Is Control Important?As the final link in management functions:

PlanningControls 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 workplaceControls enhance physical security and help minimize

workplace disruptions.

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The Planning-Controlling Link

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· Standards· Measurements· Comparison· Actions

Controlling

· Goals· Objectives· Strategies· Plans

Planning

· Structure· Human

Resource Management

Organizing

· Motivation· Leadership· Communication· Individual and

Group Behavior

Leading

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18.2 控制之程序

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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.

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GOALS ANDOBJECTIVES

OrganizationalDivisional

DepartmentalIndividual

Taking Managerial Action

Measuring Actual Performance

Comparing Actual Performance Against

Standard

The Control Process: MBE

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Measuring: How and WhatSources of Information (How)

Personal observation 農夫腳步

Statistical reports

Oral reports

Written reports

Control Criteria (What)

Customers/EmployeesSatisfaction

Turnover

Absenteeism

BudgetsCosts

Output

Sales

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Exhibit 18-3: Sources of Information

for Measuring Performance

Defining the Acceptable Range of Variation

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Comparing: SQC chart: random? trend?

賣酒公司為例 Sales Performance Figures

BrandHeinekenMolson

Irish Amber

Victoria BitterLabatt’sCorona

Amstel LightDos Equis

Tecate

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 ＊

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Exhibit 18-5: Green Earth Gardening

Supply — June Sales

Taking Managerial Action“Doing nothing”Corrective Actions: Change strategy, structure,

compensation scheme, training programs; redesign jobs; fire employeesImmediate: 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.

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Managerial Decisions in the Control Process 學生學習為例

Objectives Standard

Compare actual

performance with standard

Measure actual

performance

Is standard being

attained?

Is variance acceptable?

Is standard acceptable?

Revise standard

Do nothing

Do nothing

Identify cause of variation

Correct performance

Yes

Yes

Yes

No

No

No

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18. 3 Organizational Performance

What Is Performance?

The end result of an activity

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Performance Measures Productivity: the overall output of goods

and/or services divided by the inputs needed to generate that output.

Organizational EffectivenessSystems resource modelThe process modelThe multiple constituencies model

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Industry and Company Rankings

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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 PowerOthers: Corporate culture audits,

compensation and benefits surveys

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Popular Industry and Company Rankings

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18.4 Tools for Controlling OP

Feedforward ControlA 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.

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Input OutputProcesses

Anticipatesproblems

FeedforwardControl

Correctsproblems after

they occur

FeedbackControl

Correctsproblems asthey happen

ConcurrentControl

Types of Control: 考試作弊為例

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Financial Controls

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Traditional: 比自己過去，別人現在 Liquidity: current ratio

Leverage: debt to assets

Activity: inventory turnover

Profitability: return on investment

Balanced Scorecard

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Popular Financial Ratios

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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:FinancialCustomerInternal processesPeople/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。

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BSCBSC2727

Information ControlsAs 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

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Benchmarking of Best PracticesBenchmarking - the search for the best practices

among competitors or non-competitors that lead to their superior performance.

Benchmark - the standard of excellence to measure and compare against.

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Exhibit 18-10: Suggestions forInternal Benchmarking

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18.5 Contemporary Issues in ControlCross-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

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Workplace Concerns

Workplace privacy versus workplace monitoring:E-mail, telephone, computer, and Internet usageProductivity, 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 theftThe unauthorized taking of company property by

employees for their personal use.

Workplace violenceAnger, rage, and violence in the workplace is affecting

employee productivity. eg. Road rage.

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Types of Workplace Monitoring by Employers

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Control Measures for Employee Theft or Fraud

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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.

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Control for Deterring or Reducing Workplace Violence

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Customer InteractionsService profit chain - the service sequence from

employees to customers to profit.Corporate governance - the system used to govern a

corporation so that the interests of corporate owners are protected.

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38服務利潤鏈服務利潤鏈

內部服務品質

員工滿意度

(忠誠度)

留住員工

員工生產力

外部服務價值

顧客滿意度

顧客忠誠度

收益增加

獲利性

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

服務顧客的結果

設計及提供服務以滿足目標顧客的需求

留住顧客 再光顧 介紹其他顧客

營運策略與服務遞送系統

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* 留住顧客* 再光顧* 介紹其他顧客

* 服務顧客的 結果 * 設計及提供服務

以滿足目標顧客的 需求

* 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

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

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1. Case study: a manager’s dilemma (p.514)

(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.536)

(1) Identifies Dilemma.

(2) Considers Stakeholders

(3) Analyzes Alternatives and Consequences

3. Performance Feedback Skill exercise (p.536)

4. Team exercise (p.537) : Workers safe

5. Internet-based exercise (p.538) :The Great Package Race

.

Team work

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1. market, bureaucratic, clan control

2. feedforward, concurrent, feedback control

3. The planning - controlling link

回顧

Terms to Knowmarket controlbureaucratic controlclan controlcontrol process range of variation immediate corrective actionbasic corrective actionorganizational performanceproductivityorganizational effectiveness feedforward controlconcurrent control feedback control

management by walking around (MBWA)

economic value added (EVA)market value added (MVA)management information

system (MIS)data informationbalanced scorecardemployee theft service profit chaincorporate governance

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