The Accounting Equation

Basic Accounting Equation

• Provides underlying framework for recording and summarizing economic events
• Assets are claimed by either creditors or owners
• If a business is liquidated, claims of creditors must be paid before ownership claims
Assets

 Resources a business owns

 Provide future services or benefits
 Cash, Supplies, Equipment, etc.
Liabilities

 Claims against assets (debts and obligations)

 Creditors (party to whom money is owed)
 Accounts Payable, Notes Payable, Salaries and Wages Payable, etc.
Owner’s Equity

 Ownership claim on total assets

 Referred to as residual equity
 Investment by owners and revenues increases owner's equity
 Drawings and expenses decreases owner's equity

Increase in Owner’s Equity

 Investment by Owner. Assets the owner puts into the business

 Revenues. Increases in assets or decreases in liabilities resulting from sale of goods or performance of services in
normal course of business
Decrease in Owner’s Equity

 Drawings. A withdraw of cash or other assets for personal use

 Expenses. Cost of assets consumed or services used in the process of earning revenue
Income Statement

 Reports revenues and expenses for a specific period of time

 Lists revenues first, followed by expenses
 Shows net income (or net loss)
 Does not include investment and withdrawal transactions between owner and business in measuring net income
Owner’s Equity Statement

 Reports changes in owner’s equity for a specific period of time

 Time period is the same as that covered by the income statement
Balance Sheet

 Reports assets, liabilities, and owner’s equity at a specific date

 Lists assets at top, followed by liabilities and owner’s equity
 Total assets must equal total liabilities and owner's equity
 Snapshot of company’s financial condition at a specific moment in time (usually month-end or year-end)
 Debit and Credit Procedure
Double-entry system

 Each transaction must affect two or more accounts to keep basic accounting equation in balance
 Recording done by debiting at least one account and crediting at least one other account
 DEBITS must equal CREDITS

The Journal

 Book of original entry

 Transactions recorded in chronological order
 Contributions to the recording process:
1. Discloses in one place the complete effects of a transaction
2. Provides a chronological record of transactions
3. Helps to prevent or locate errors because the debit and credit amounts for each entry can be easily
compared
The Ledger

 Entire group of accounts maintained by a company

 Provides the balance in each account
 Keeps track of changes in account balances

Follow these steps:

1. Determine what type of account is involved.
2. Determine whether the account increased or decreased and by how much.
3. Translate the increases and decreases into debits and credits.
Accountants divide the economic life of a business into artificial time periods (Time Period Assumption).

• Monthly and quarterly time periods are called interim periods

• Most large companies must prepare both quarterly and annual financial statements
• Fiscal Year = Accounting time period that is one year in length
• Calendar Year = January 1 to December 31
Accrual-Basis Accounting

 Transactions recorded in the periods in which the events occur

 Companies recognize revenues when they perform services (rather than when they receive cash)
 Expenses are recognized when incurred (rather than when paid)
 In accordance with generally accepted accounting principles (G A A P)
Cash-Basis Accounting

 Revenues recognized when cash is received

 Expenses recognized when cash is paid
 Cash-basis accounting is not in accordance with generally accepted accounting principles (G A A P)
Revenue Recognition Principle
Recognize revenue in the accounting period in which the performance obligation is satisfied.
Expense Recognition Principle
Companies recognize expenses in the period in which they make e fforts (consume assets or incur liabilities) to generate revenue.
Adjusting Entries

 Ensure that the revenue recognition and expense recognition principles are followed.
 Necessary because the trial balance may not contain up-to-date and complete data.
 Required every time a company prepares financial statements.
 Will include one income statement account and one balance sheet account.

Deferrals
1. Prepaid Expenses. Expenses
paid in cash before they are
used or consumed.
2. Unearned Revenues. Cash
received before services are
performed.
Accruals
1. Accrued Revenues. Revenues
for services performed but not
yet received in cash or
recorded.
2. Accrued Expenses. Expenses
incurred but not yet paid in cash
or recorded.

Deferrals are expenses or revenues that are recognized at a date later than the point when cash was originally exchanged.
There are two types:

 Prepaid expenses
 Unearned revenues
Payments of expenses that are recorded as an asset to show the service or benefit the company will receive in the future.
Cash Payment BEFORE Expense Recorded
Expire either with the passage of time or through use
Adjusting entry:

 Increase (debit) to an expense account and

 Decrease (credit) to an asset account

Depreciation

 Buildings, equipment, and motor vehicles (assets that provide service for many years) are recorded as
assets, rather than an expense, on the date acquired
 Depreciation is the process of allocating the cost of an asset to expense over its useful life
 Depreciation does not attempt to report the actual change in the value of the asset
 Allocation concept, not a valuation concept
Unearned Revenues

 Adjusting entry is made to record the revenue for services performed during the period and to show the liability
that remains at the end of the period
 Accounts Before
Type of Adjustment Adjustment Adjusting Entry
Prepaid expenses Assets overstated. Dr. Expense
Expenses understated. Cr. Assets or Contra
Assets
Unearned revenues Liabilities overstated. Dr. Liabilities
Revenues understated. Cr. Revenues
Accrued revenues Assets understated. Dr. Assets
Revenues understated. Cr. Revenues
Accrued expenses Expenses understated. Dr. Expenses
Liabilities understated. Cr. Liabilities

The Worksheet

 Multiple-column form used in the adjustment process and preparing financial statements
 Not a permanent accounting record
 May be a computerized worksheet
 Prepared using a five step process
 Use of worksheet is optional

Closing the Books

Temporary Permanent
These accounts are closed These accounts are not closed

 All revenue accounts All asset accounts

 All expense accounts All liability accounts
 Owner's drawing account Owner's capital account
Closing entries formally recognize in the ledger the transfer of:

 Net income (or net loss) to owner’s capital.

 Owner’s drawings to owner’s capital.
The Accounting Cycle
Reversing Entries

 It is often helpful to reverse some adjusting entries before recording regular transactions of the next period
 Companies make a reversing entry at beginning of next accounting period
 Each reversing entry is the exact opposite of adjusting entry made in previous period
 Use of reversing entries does not change amounts reported in the financial statements
 Reversing entries are optional; purpose of reversing entries is to simplify the recording of a subsequent
transaction

Merchandising Operations

 Income Measurement

Merchandising Company

Perpetual System

 Maintain detailed records of cost of each inventory purchase and sale

 Records continuously show inventory that should be on hand for every item
 Company determines cost of goods sold each time a sale occurs
Periodic System

 Do not keep detailed records of the goods on hand

 Cost of goods sold determined by count at the end of the accounting period
Recording Purchases Perpetual System

 Made using cash or credit (on account)

 Normally record when goods are received from seller
 Purchase invoice should support each credit purchase
Freight Costs

Purchase Returns and Allowances

Purchaser may be dissatisfied because goods are damaged or defective, of inferior quality, or do not meet
purchaser’s specifications.
Purchase Return

 Purchaser may return goods to seller for credit if sale was made on credit, or for a cash refund if purchase
was for cash.
Purchase Allowance

 Purchaser may choose to keep merchandise if seller will grant an allowance (deduction) from purchase price.
Purchase Discounts
Credit terms may permit buyer to claim a cash discount for prompt payment. Example: Credit terms 2/10, n/30.
Advantages:

 Purchaser saves money, and

 Seller shortens operating cycle by converting accounts receivable into cash earlier
 2/10, n/30, 2% discount if paid within 10 days, otherwise net amount due within 30 days.
 1/10 EOM, 1% discount if paid within first 10 days of next month
 n/10 E O M, Net amount due within the first 10 days of the next month
Recording Sales Perpetual System

 Made using cash or credit (on account)

 Sales revenue, like service revenue, is recorded when performance obligation is satisfied
 Performance obligation is satisfied when goods are transferred from seller to buyer
 Sales invoice should support each credit sale

Sales Returns and Allowances

 “Flip side” of purchase returns and allowances

 Contra-revenue account to Sales Revenue (debit)
 Sales not reduced (debited) because:
 Would obscure importance of sales returns and allowances as a percentage of sales
 Could distort comparisons between total sales in different accounting periods.
Journal :
Sales Returns and Allowances
Accounts Receivable
(To record credit granted to Sauk Stereo for returned goods)
Inventory
Cost of Goods Sold
(To record cost of goods returned)
Sales Discounts
 Offered to customers to promote prompt payment of balance due
 Contra-revenue account (debit) to Sales Revenue
Journal :
Cash
Sales Discounts
Sales Discounts
Accounts Receivable
(To record collection within 2/10, n/30 discount period from Sauk Stereo)

Physical Inventory taken for two reasons:

Perpetual System

 Check accuracy of inventory records

 Determine amount of inventory lost due to wasted raw materials, shoplifting, or employee theft
Periodic System

 Determine the inventory on hand at the balance sheet date

 Determine the cost of goods sold for the period
Cost of goods sold formula in a periodic system is:

 Beginning Inventory + Purchases − Ending Inventory = Cost of Goods Sold

 Cost flow assumptions DO NOT need to be consistent with the physical movement of the goods
First-In, First-Out (F I F O)

 Costs of earliest goods purchased are first to be recognized in determining cost of goods sold
 Often parallels actual physical flow of merchandise
 Companies determine cost of ending inventory by taking unit cost of most recent purchase and working backward
until all units of inventory have been costed

Last-In, First-Out (L I F O)

 Costs of latest goods purchased are first to be recognized in determining cost of goods sold
 Seldom coincides with actual physical flow of merchandise
 Exceptions include goods stored in piles, such as coal or hay

Average-Cost

 Allocates cost of goods available for sale on basis of weighted-average unit cost incurred
 Applies weighted-average unit cost to units on hand to determine cost of ending inventory
The accounting records of Shumway Ag Implements show the following data.

Beginning inventory 4,000 units at $ 3

Purchases 6,000 units at $ 4

Sales 7,000 units at $12
FIFO Method

LIFO Method

Average-Cost Method

Inventory errors affect the computation of cost of goods sold and net income in two periods.

Cost of Cost of
Beginning Ending
+ Goods − = Goods
Inventory Inventory
Purchased Sold

Cost of
When Inventory Error: Goods Sold Is: Net Income Is:
Understates beginning inventory Understated Overstated
Overstates beginning inventory Overstated Understated
Understates ending inventory Overstated Understated
Overstated ending inventory Understated Overstated

Inventory errors affect the computation of cost of goods sold and net income in two periods.

 An error in ending inventory of current period will have a reverse effect on net income of next accounting period
 Over two years, total net income is correct because errors offset each other
 Ending inventory depends entirely on accuracy of taking and costing inventor
Inventory turnover

Cost of Average Inventory

÷ =
Goods Sold Inventory Turnover

$360,984 ÷ = 8.1 Times

Inventory Methods and the Perpetual System

First-In, First-Out (F I F O)

Last-In, First-Out (F I F O)

Moving Average
The Management Process
Talent
 Orang dan bakat mereka adalah fondasi utama kinerja organisasi
 Modal intelektual adalah kekuatan otak kolektif atau pengetahuan bersama dari tenaga
kerja
 Pikiran pekerja berpengetahuan adalah aset penting bagi pemberi kerja dan
menambah modal intelektual organisasi
Intellectual capital equation:

Commit Compete Intellectual

ment ncy Capital

Teknologi
 Tech IQ adalah kemampuan seseorang untuk menggunakan teknologi untuk tetap
mendapat informasi:
o Memeriksa persediaan, melakukan transaksi penjualan, memesan persediaan
o Telecommuting
o Tim virtual
Globalisasi
 Saling ketergantungan di seluruh dunia dari arus sumber daya, pasar produk, dan
persaingan bisnis yang menjadi ciri perekonomian kita
 Migrasi pekerjaan terjadi ketika perusahaan memindahkan pekerjaan dari satu negara
ke negara lain
Etika
 Kode prinsip moral yang menetapkan standar perilaku tentang apa yang "baik" dan
"benar"
 dalam perilaku seseorang
Ethical expectations untuk bisnis modern:
 Integritas dan kepemimpinan etis di semua tingkatan
 Tanggung jawab sosial
 Keberlanjutan
Corporate Governance
 Dewan direksi meminta manajemen puncak bertanggung jawab atas kinerja organisasi
Diversity
 Keragaman tenaga kerja mencerminkan perbedaan sehubungan dengan jenis kelamin,
usia, ras, etnis, agama, orientasi seksual, dan berbadan sehat.
 Tenaga kerja yang beragam dan multikultural menantang sekaligus menawarkan
peluang bagi pemberi kerja
Careers and Connections
 Organisasi terdiri dari tiga jenis pekerja, kadang-kadang disebut sebagai organisasi
shamrock
Organization
 Sekumpulan orang yang bekerja sama untuk mencapai tujuan bersama
 Organisasi menyediakan barang dan/atau jasa yang bermanfaat yang mengembalikan
nilai kepada masyarakat dan memuaskan kebutuhan pelanggan
Organizational performance
 “Penciptaan nilai” adalah gagasan yang sangat penting bagi organisasi
 Nilai tercipta ketika operasi organisasi menambah nilai pada biaya awal input sumber
daya
 Ketika penciptaan nilai terjadi:
o Bisnis mendapat untung
o Organisasi nirlaba menambah kekayaan masyarakat
Manager
 Secara langsung mendukung, mengaktifkan, dan bertanggung jawab atas pekerjaan
orang lain
 Orang-orang yang dibantu oleh manajer adalah orang-orang yang tugasnya mewakili
pekerjaan nyata organisasi
Levels of management
 Board of directors make sure the organization is run right
 Top managers are responsible for performance of an organization as a whole or
for one of its major parts
 Middle managers oversee large departments or divisions
 Team leaders supervise non-managerial workers

Types of managers
Line managers are responsible for work activities that directly affect
organization’s outputs
Staff managers use technical expertise to advise and support the
efforts of line workers
Functional managers are responsible for a single area of activity
General managers are responsible for more complex units that
include many functional areas
Administrators work in public and nonprofit organizations
Functions of management
 Planning
Proses menetapkan tujuan dan menentukan tindakan apa yang harus diambil untuk
mencapainya
 Organizing
Proses menetapkan tugas, mengalokasikan sumber daya, dan mengkoordinasikan aktivitas
kerja
 Leading
Proses membangkitkan semangat masyarakat untuk bekerja keras dan mengarahkan
usahanya untuk mencapai tujuan
 Controlling
Proses mengukur prestasi kerja dan mengambil tindakan untuk memastikan hasil yang
diinginkan
Mintzberg’s 10 Managerial Roles

Pendekatan-Pendekatan Utama dalam Ilmu Manajemen

1. Teori Manajemen Klasik

Fokus pada rasionalitas dan berusaha menjadikan organisasi dan para pekerja berfungsi
seefisien mungkin
 Scientific Management
Sebuah pendekatan manajemen yang menerapkan metode-metode ilmiah dalam rangka
menemukan “satu cara terbaik” untuk melakukan sebuah pekerjaan
Scientific management (Frederick Taylor)
• Kembangkan aturan gerak, alat kerja standar, dan kondisi kerja yang tepat untuk setiap
pekerjaan
• Pilih pekerja dengan hati-hati dengan
kemampuan yang tepat untuk pekerjaan itu
• Latih pekerja dengan hati-hati dan berikan
insentif yang tepat
• Dukung pekerja dengan hati-hati
merencanakan pekerjaan mereka dan menghapus
rintangan
Prinsip-prinsip manajemen ilmiah

Mengembangkan sebuah pendekatan ilmiah untuk tiap-tiap unsur dalam sebuah pekerjaan
untuk menggantikan metode lama yang didasarkan pada kebiasaan

Secara ilmiah memilih pekerja yang paling tepat, dan kemudia melatih, mendidik dan
membina pekerja tersebut

Bekerjasama secara sungguh-sungguh dengan para pekerja demi memastikan bahwa mereka
menjalankan semua tugas sesuai dengan aturan-aturan kerja yang telah dikembangkan
secara ilmiah

Membagi beban kerja dan tanggungjawab secara hampir merata diantara manajemen dan
para pekerja

 General Administrative Theory

Pendekatan manajemen yang menitikberatkan pada menjabarkan hal-hal yang dikerjakan
seorang manajer dan hal-hal apa yang disebut sebagai praktik manajemen yang baik
 Administrative principles (Henri Fayol)
 Scalar chain (Rantai Skalar)
 Harus ada garis/jalur komunikasi yang jelas dan tidak terputus dari
manajemen puncak hingga pekerja ti tingkat terbawah (rantai komando)
 Unity of command
 Setiap pekerja harus menerima perintah dari hanya satu orang atasan
saja
 Unity of direction
 satu orang harus bertanggung jawab atas semua kegiatan dengan tujuan
kinerja yang sama
 Organisasi harus memiliki sebuah rencana kerja yang berlaku seragam
dan dapat dijadikan panduan bagi para manajer dan semua pekerja
 Birokrasi
Sebuah bentuk organisasi yang bercirikan pembagian pekerjaan (division of labor). Sebuah
hierarki kepemimpinan yang jelas, arahan-arahan dan aturan-aturan yang lugas, serta
hubungan anggota yang tidak bersifat pribadi
2. Teori Perilaku
Perilaku Organisasi (PO) sebuah bidang kajian ilmiah yang menelaah tindakan-tindakan
(perilaku) orang yang bekerja di sebuah organisasi
  McGregor’s Theory X assumes that workers:
 Tidak suka bekerja
 Kurang ambisi
 Tidak bertanggung jawab
 Menolak perubahan
 Lebih suka dipimpin
 McGregor’s Theory Y assumes that workers are:
 Bersedia bekerja
 Mampu mengendalikan diri
 Bersedia menerima
 tanggung jawab
 Imajinatif dan kreatif
 Mampu mengarahkan diri sendiri

3. Teori Kuantitatif
Penggunaan teknik-teknik kuantitatif untuk membantu proses pengambilan keputusan
• Total Quality Management (TQM)
Falsafah manajemen yang sepenuhnya berfokus pada upaya perbaikan
berkesinambungan (continous improvement) dan kemampuan berespons terhadap
kebutuhan/harapan pelanggan
4. Teori Manajemen Modern
Pendekatan manajemen terhadap hal-hal yang terjadi di lingkungan di luar batas-batas
organisasi
Pendekatan Organisasi sebagai Sistem Pendekatan Kontingensi (Situasional)

System Contingency approach

Kumpulan bagian-bagian yang saling
terkait yang berfungsi bersama untuk
mencapai tujuan bersama
Subsystem
Komponen yang lebih kecil dari
sistem yang lebih besar
Pendekatan manajemen yang
menyatakan bahwa setiap organisasi
bersifat unik, menghadapi situasi-
situasi yang berlainan (contingencies)
dan membutuhkan cara pengelolaan
yang berbeda-beda
 Open systems
Organisasi yang berinteraksi dengan
lingkungan mereka dalam proses
berkelanjutan mengubah input
sumber daya menjadi output

Lingkungan dan Budaya Organisasi

LINGKUNGAN EKSTERNAL
• General Environment atau macroenvironment
• Task Environtment (Lingkungan Spesifik)
The general or macroenvironment — semua kondisi latar belakang di lingkungan eksternal
organisasi termasuk:

The specific (task) environment — organisasi, kelompok, dan orang yang sebenarnya dengan
siapa organisasi berinteraksi dan menjalankan bisnis
Termasuk pemangku kepentingan penting seperti:

BUDAYA ORGANISASI
Budaya Organisasi merupakan Nilai-nilai dan norma yang dianut dan dijalankan oleh sebuah
organisasi terkait dengan lingkungan di mana organisasi tersebut menjalankan kegiatannya
Budaya Organisasi merupakan sehimpunan nilai, prinsip, tradisi dan cara bekerja yang dianut
bersama oleh dan dan mempengaruhi perilaku serta tindakan para anggota organisasi
Budaya organisasi merupakan “apa yang dirasakan, apa yang diyakini, dan apa yang dijalani”
oleh sebuah organisasi
Mengelola Lingkungan Global
• Key concepts in the challenges of globalization:
– Global economy
– Globalization
– Global
management
– Global manager
– World 3.0
• Global economy
– Resource supplies, product markets, and business competition are worldwide, rather
than local
• World 3.0
– Nations cooperate while respecting different national characters and interests
• Globalization
– The process of growing interdependence of these components in the global economy
• Global management
– Management in organizations with business interests in more than one country
• Global manager
– Aware of international developments
and the effect on societies
and economies
– Competent in working with
people from different cultures
Tanggung Jawab Sosial dan Etika Manajemen
 Serangkaian kewajiban yang dimiliki organisasi untuk melindungi dan meningkatkan
masyarakat di mana ia berfungsi.
 Bidang Tanggung Jawab Sosial
• Pelanggan yang menggunakan produknya
• Karyawan dan pekerjaannya
• Investor dengan dana berisiko
 • Lingkungan fisik
• Kesejahteraan sosial umum
 Bisnis menciptakan masalah dan karenanya harus membantu menyelesaikannya.
 Perusahaan adalah warga negara dalam masyarakat kita.
 Bisnis seringkali memiliki sumber daya yang diperlukan untuk memecahkan masalah.
 Bisnis adalah mitra dalam masyarakat kita bersama dengan pemerintah dan
masyarakat umum
 Tujuan bisnis dalam masyarakat adalah untuk menghasilkan keuntungan bagi pemilik.
 Keterlibatan dalam program sosial memberi bisnis terlalu banyak kekuatan.
 Ada potensi konflik kepentingan.
 Bisnis tidak memiliki keahlian untuk mengelola program sosial.

Akomodatif
Reaktif Melakukan tanggung
Cenderung Menolak jawab sosial untuk
tanggung Jawab Sosial menghindari tekanan dari
masyarakat

Rendah ----------------Tingkat Tanggung Jawab Sosial--------------

Tinggi

Proaktif
Defensif
Mengambil inisiatif dalam
Cenderung membela diri tanggung jawab sosial;
dalam menghindari Membentuk model
tanggung jawab sosial industri yang
bertanggung jawab sosial

Information, technology and management

Managers must have
• Computer competency
• Ability to understand computers and use them to their best advantage
• Information competency
• Ability to gather, analyze and use information for decision making and
problem solving
Pengambilan Keputusan
Proses dimana manajer merespon kepada peluang dan ancaman dengan menganalisis pilihan-
pilihan dan membuat keputusan mengenai tujuan dan serangkaian tindakan.
 • Problem solving
Proses mengidentifikasi perbedaan antara kinerja aktual dan yang diinginkan dan mengambil
tindakan untuk mengatasinya
Problem avoiders Problem solvers Problem seekers
• Inactive in • Reactive in gathering • Proactive in
information gathering information and anticipating problems
and solving problems solving problems and opportunities and
taking appropriate
action to gain an
advantage
Kondisi Pengambilan Keputusan
• Keputusan pada saat Keadaan yang pasti (certainty)
• Keputusan pada saat Keadaan yang tidak pasti (uncertainty)
• Keputusan pada saat Keadaan mengandung resiko (risky condition)
Proses Pengambilan Keputusan
INVESTIGASI PENENTUAN ALTERNATIF
SITUASI • Identifikasi berbagai altenatif
• Identifikasi Masalah keputusan
• Diagnosa Penyebab • Evaluasi belum dilakukan
• Identifikasi tujuan dari pada tahap ini
Keputusan yang akan
diambil

PENILAIAN ALTERNATIF
DAN PENENTUAN
KEPUTUSAN
IMPLEMENTASI DAN • Evaluasi dan Penilaian
alternatif yang ada
PENGAWASAN • Penentuan Alternatif yang
• Rencana Implementasi terbaik
• Impelementasi dari Rencana yang
telah dibuat
• Pengawasan terhadap langkah
implementasi
Fungsi Perencanaan
fungsi perencanaan adalah proses dasar yang digunakan untuk memilih tujuan dan
menentukan bagaimana tujuan tersebut akan dicapai.
Perencanaan dapat dilihat dari 3 hal, yaitu proses, fungsi manajemen, dan pengambilan
keputusan. (Ernie&Kurniawan,2005)
Proses Perencanaan

Teknik perencanaan
 Forecasting
 Contingency planning
 Scenario Planning
 Benchmarking
Forecasting
– Membuat asumsi tentang apa yang akan terjadi di masa depan
– Peramalan kualitatif menggunakan pendapat ahli
– Peramalan kuantitatif menggunakan analisis matematis dan statistic
Contingency planning
– Mengidentifikasi tindakan alternatif yang dapat diterapkan untuk memenuhi
kebutuhan perubahan keadaan
– Rencana kontinjensi mengantisipasi perubahan kondisi
– Rencana kontinjensi berisi titik pemicu
Scenario planning
– Versi perencanaan kontinjensi jangka panjang
– Mengidentifikasi skenario alternatif masa depan
– Rencana dibuat untuk setiap skenario masa depan
– Meningkatkan fleksibilitas dan persiapan organisasi untuk guncangan di masa depan
Benchmarking
– Penggunaan perbandingan eksternal untuk mengevaluasi kinerja saat ini dengan lebih
baik dan mengidentifikasi kemungkinan tindakan untuk masa depan
– Mengadopsi praktik terbaik dari organisasi lain yang mencapai kinerja superior
Pendekatan MBO
Pimpinan dan bawahan

Perencanaan Pelaksanaan pada Evaluasi Bersama

Bersama setiap Pihak
– Analisa Hasil
– Penentuan – Bawahan yang dicapai
Tujuan Menunjukkan – Mendiskusikan
– Penentuan kinerja akibat dari
hasil yang
Standar terbaik
dicapai
– Pemilihan – Pimpinan
– Memperbaharu
Kegiatan memberikan i siklus MBO
pengarahan

Kekuatan dan Kelemahan MBO