Bahan Kuliah 11

Evaluation & Control

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Evaluation and Control

Actual Performance
vs.
Desired Performance
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EVA & Control Process

Does
Determine Establish Perfor
What To Meas
Predetermined mance match
Meas Performance
standards Stan-
dards?

Yes No

Take
Stop Corrective
Action

stratplan / kazan
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TYPE OF CONTROLS
Behavior Controls
Policies, Rules, S O P

Output Controls
End Result

Input Controls
Resources (knowledge, skills, abilities, value)

Activity Based Costing

 value added activities
value chain analysis
stratplan / kazan
 Primary Measures
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 Trad Financial Meas

EPS, ROE, ROI
 Stakeholders Meas
Cust : sales
Supp : cost of raw mat
Fin Com : eps
Employees : productivity
Congress : number of leg effect firm
 Shareholder Meas
 Balance Score Card
Financial, customer, internal
Business, perspective, learning
 Evaluating Top Mangmt
CEO, Mangmt audit
stratplan / kazan
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Problem in Meas Perfrmc

 Short term Orientation

 Goal Displacement
- Behavior Substitution wrong activities are being
rewarded
- Sub-optimalization competition between division

stratplan / kazan
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Guideline for Proper Control

- 80/20 rule
- timely, not too late

Strategic Incentive Mangmt

- weighted factor method
(high, medium, low growth)
- long term eva method
- strategic funds method
stratplan / kazan
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Tolok Ukur Konvensional

• Doing the RIGHT things – Strategic

• Doing things RIGHT – Operational

as Drucker says: Management by Objective

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Tolok Ukur Modern

• Balance Scorecard (Kaplan & Norton)

1. Perspektif Pelanggan
2. Perspektif Proses Bisnis Internal
3. Perspektif Pembelajaran
4. Perspektif Keuangan