MANAGEMENT CONTROL SYSTEM

PERFORMANCE MEASUREMENT, EVALUATION

AND INCENTIVES
SELAMAT DATANG DI KULIAH
SISTEM PENGENDALIAN
MANAJEMEN

 Literatur:
MANAGEMENT CONTROL SYSTEM
KENNETH A. MERCHANT
WIM A. VAN DER STEDE
Nilai selama proses perkuliahan:

1.Resume, Presentasi & Drama 30%

2.Mind Mapping dan KUIS 25%
3.Softskill (Kejujuran, Aktivitas di kelas, ke-
disiplinan, Ketepatan waktu datang kuliah,
Kerja Keras, Rajin dan tekun, menghargai
Teman ketika presentasi) 20%
4.Nilai dari ujian tulis + company visit
25%
KONTRAK PEMBELAJARAN
 Selama proses perkuliahan,
mahasiswa diharuskan
menjalankan peraturan
ketertiban dikampus (mis:
tdk menggunakan kaos, tdk
menggunakan sandal/sepatu
sandal, tdk merokok dlm
kelas
 Dilarang mengaktifkan HP
selama perkuliahan berlangsung
 Kontrak pembelajaran
 Kecurangan yang dilakukan oleh
mahasiswa, berkaitan dengan :
 Menyontek pada saat UTS dan UAS
 Menandatangani presensi kuliah
mahasiswa lain yang tidak hadir
 Akan dikenakan sanksi yaitu
digugurkan nilai UTS dan UAS untuk
mahasiswa baik yang
menandatangani dan mahasiswa
yang ditandatangani
 Kontrak pembelajaran
 Toleransi keterlambatan 15
Menit baik untuk Dosen maupun
Mahasiswa. Dosen terlambat
lebih dari 15 menit saudara
berhak meninggalkan ruangan
dengan hak absen.
 Penjelasan kontrak
pembelajaran, pembentukan kelompok
(Management And Control
Results control &
Action, Personel, and Cultural Control

Control System Tightness

UJIAN & Control System Costs
TENGAH
SEMESTER QUIZ

Designing and Evaluating Management Control

Systems and Cases

Financial Responsibility Center and Cases

Planning and Budgeting

and Incentives Systems
 Financial Performance Measures and
Their Effects
Remedies to the Myopia Problem
Using Financial Results Controls in
The Presence
of Uncontrolable Factors
Cases
Corporate Governance&Boards of Directors
and Controllers and Auditors

UJIAN QUIZ
AKHIR
SEMESTER
Management Control-Related Ethical Issues &
Cases

Management Control in Not-for-profit

Organizations & Cases

COMPANY VISIT
 CHAPTER 1
Management and Control
Management control is the back end of the
management process.
Different ways of categorizing the broad area of
management
Functions :
1. Product (or service) development
2. Operations
3. Marketing/sales
4. Finance
 CHAPTER 1
Management and Control
Resources
1.People
2.Money
3.Machines
4.Information

Processes
1.Objective setting
2.Strategy formulation
3.Management control
Management control focuses on execution,
and it involves addressing the general
question : are our employees likely to behave
appropriately ? This question can be
decomposed into several parts :
1.Do our employees understand what we
expect of them
2.Will they work consistently hard and try to
do what is expected of them-that is, will they
pursue the organization’s objectives in line
with the strategy ?
3. Are they capable of doing a good job ?
If the answer to any of these question is
negative, what can be done to solve the
management control problems?
Behavioral Emphasis

Causes of management control problem

1. Lack of direction
2. Motivational problems
3. Personal limitations
Characteristics of good management
control

Control problem avoidance :

1. Activity elimination
2. Automation
3. Centralization
4. Risk sharing

Control alternatives