控制 控制 ControllingControlling

** 測速槍，恆溫器， SOP, KPI* 計畫，執行，考核。

*Plan, Do, See. *PDCAB.

1. 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

2. 內部培訓幹部：

買硬體器材，找講師，加班設計適用課程教材。

3. Grove 換車胎，遇紅綠燈，見傷者送醫。

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綱要

18.1 控制之程序

18.2 控制組織績效之工具

18.3 有關控制之實務

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What Is Control?

Controlling

The process of monitoring activities to ensure that they are being accomplished as planned and of correcting any significant deviations.

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. e.g. 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

18.1 控制之程序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

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The Control Process: MBE

Measuring: How and What

Sources 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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Defining the Acceptable Range of Variation

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Comparing: SQC chart: random? trend?

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

training programs; redesign jobs; fire employees

Immediate: 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

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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18.2 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 Effectiveness

a measure of how appropriate organizational goals are and how well those goals are being met.

Systems resource modelThe process modelThe multiple constituencies model

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Industry and Company Rankings

Industry and Company Rankings (cont.)

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Industry and Company Rankings

Sales, Profits, Revenue per employee:

Fortune 1000, Forbes 500, 全球大學排行榜 製造 1000 大 , 服務 500 大 , 金融 100 大 ,

Customer satisfaction surveys: ACSI, JD Power

Others: Corporate culture audits, compensation and benefits surveys

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Tools for Controlling OPFeedforward Control

A 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 ControlA 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

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Types of Control

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Financial Controls

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

Sustained BSC

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Popular Financial Ratios

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平衡計分卡Balanced Scorecard (R. Kaplan)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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18.3 Contemporary Issues in Control

Cross-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 ConcernsWorkplace privacy versus workplace monitoring:

E-mail, telephone, computer, and Internet usageProductivity, harassment, security, confidentiality, intellectual

property protection.

e.g. 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. e.g. Road rage.

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Control Measures for Employee Theft or Fraud

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Control for Deterring or Reducing Workplace Violence

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Customer InteractionsService profit chain: Is the service sequence from

employees to customers to profit.

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32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

重點回顧

1. market, bureaucratic, clan control

2. feedforward, concurrent, feedback control

3. The planning - controlling link

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Terms to Know

market controlbureaucratic controlclan controlcontrol processfeedforward controlconcurrent controlfeedback controlmanagement by walking around (MBWA)Balanced scorecard (BSC)employee theft

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Q & A

E-mailE-mail ： wljen@mail.nctu.edu.tw

個人網頁個人網頁： http://140.113.119.160/

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