Corporate Strategy
To maximize use of resources
Business Strategy
To compete in selected markets
Goals and Strategy
Strategy Formulation
Goals
How to attain
Strategy Implementation (Execution)
Management Control Systems
Management Control
Pengendalian Penerapan
Strategi
Manajemen
Activities include:
Planning
Coordinating
Communicating
Evaluating
Deciding
Influencing
“Mematuhi anggaran tidaklah selalu baik,
dan penyimpangan dari anggaran tidaklah
selalu buruk.”
Conflict of Interests
Influenced by
Informal factors
External – work ethic
Internal – culture, management style, informal
organization, perception, communication
Formal factors
Rules
Formal control system
Management Control
Tekanan Finansial vs Non Finansial
Bantuan dalam mengembangkan strategi
baru
Lines of Control within the
Organization
Solid lines
Direct reporting
Dotted lines
Coordination / reporting
“Terima Kasih”