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FoundationsofControl
控制的基础FoundationsofControl
控制的基础LEARNINGOUTCOMESDefinecontrol.Explainwhycontrolisimportant.Describethecontrolprocess.Distinguishamongthethreetypesofcontrol.Describethequalitiesofaneffectivecontrolsystem.Identifythecontingencyfactorsinthecontrolprocess.Describehownationaldifferencesinfluencethecontrolprocess.Identifytheethicaldilemmasinemployeemonitoring.Afterreadingthischapter,youwillbeableto:2©2011PrenticeHall,Inc.Allrightsreserved.LEARNINGOUTCOMWhatisControl?ControlThemanagementfunctionthatinvolvesmonitoringactivitiestoensurethatthey’rebeingaccomplishedasplannedandcorrectinganysignificantdeviationsCopyright©2011PearsonEducation3©2011PrenticeHall,Inc.Allrightsreserved.WhatisControl?ControlCopyrigCopyright©2011PearsonEducation4©2011PrenticeHall,Inc.Allrightsreserved.Copyright©2011PearsonEducatWhatistheControlProcess?ControlProcessAthree-stepprocessofmeasuringactualperformance,comparingactualperformanceagainstastandard,andtakingmanagerialactiontocorrectdeviationsortoaddressinadequatestandardsCopyright©2011PearsonEducation5©2011PrenticeHall,Inc.Allrightsreserved.WhatistheControlProcess?CoCopyright©2011PearsonEducation6©2011PrenticeHall,Inc.Allrightsreserved.Copyright©2011PearsonEducatHowDoManagersMeasure?Todetermineactualperformance,amanagermustfirstgetinformationaboutit.Thus,thefirststepincontrolismeasuringFourcommonsourcesofinformationfrequentlyusedtomeasureactualperformancearepersonalobservationstatisticalreportsoralreportswrittenreportsCopyright©2011PearsonEducation7©2011PrenticeHall,Inc.Allrightsreserved.HowDoManagersMeasure?TodetWhatisManagingByWalkingAround?ManagementByWalkingAround(MBWA)WhenamanagerisoutintheworkareainteractingwithemployeesCopyright©2011PearsonEducation8©2011PrenticeHall,Inc.Allrightsreserved.WhatisManagingByWalkingArHowDoManagersComparePerformancetoPlannedGoals?RangeofVariation TheacceptableparametersofvariancebetweenactualperformanceandastandardDeviationsoutsidethisrangeneedattentionCopyright©2011PearsonEducation9©2011PrenticeHall,Inc.Allrightsreserved.HowDoManagersComparePerforCopyright©2011PearsonEducation10©2011PrenticeHall,Inc.Allrightsreserved.Copyright©2011PearsonEducatCopyright©2011PearsonEducation11©2011PrenticeHall,Inc.Allrightsreserved.Copyright©2011PearsonEducatWhatManagementActionCanBeTaken?ImmediateCorrectiveActionCorrectiveactionthataddressesproblemsatoncetogetperformancebackontrackBasicCorrectiveActionCorrectiveactionthatlooksathowandwhyperformancedeviatedbeforecorrectingthesourceofdeviationCopyright©2011PearsonEducation12©2011PrenticeHall,Inc.Allrightsreserved.WhatManagementActionCanBeWhenDoesControlTakePlace?FeedforwardControlControlthattakesplacebeforeaworkactivityisdoneConcurrentControlControlthattakesplacewhileaworkactivityisinprogressCopyright©2011PearsonEducation13©2011PrenticeHall,Inc.Allrightsreserved.WhenDoesControlTakePlace?FeedbackControlFeedbackControlControlthattakesplaceafteraworkactivityisdoneCopyright©2011PearsonEducation14©2011PrenticeHall,Inc.Allrightsreserved.FeedbackControlFeedbackContrCopyright©2011PearsonEducation15©2011PrenticeHall,Inc.Allrightsreserved.Copyright©2011PearsonEducatHowDoManagersKeepTrackofFinances?Inordertomeetprofitabilitygoals,managersneedfinancialcontrolsTraditionalfinancialmeasuresmanagersmightuseincluderatioanalysisbudgetanalysisCopyright©2011PearsonEducation16©2011PrenticeHall,Inc.Allrightsreserved.HowDoManagersKeepTrackofFinancialRatiosbyTypeLiquidityratiosmeasureanorganization’sabilitytomeetitscurrentdebtobligationsLeverageratiosexaminetheorganization’suseofdebttofinanceitsassetsandwhetherit’sabletomeettheinterestpaymentsonthedebtCopyright©2011PearsonEducation17©2011PrenticeHall,Inc.Allrightsreserved.FinancialRatiosbyTypeLiquidFinancialRatios(cont’d)Activityratiosassesshowefficientlyacompanyisusingitsassets.ProfitabilityratiosmeasurehowefficientlyandeffectivelythecompanyisusingitsassetstogenerateprofitCopyright©2011PearsonEducation18©2011PrenticeHall,Inc.Allrightsreserved.FinancialRatios(cont’d)ActivCopyright©2011PearsonEducation19©2011PrenticeHall,Inc.Allrightsreserved.Copyright©2011PearsonEducatA
SpecialCaseofControl:
Sarbanes-OxleyActAlawestablishingproceduresforpubliccompaniestoreporttheirfinancialstatus.TheCEOandCFOmustpersonallycertifytheorganization’sfinancialreports.Theorganizationmusthaveinplaceproceduresandguidelinesforauditcommittees.CEOsandCFOsmustpaybackbonusesandstockoptionsifcorporateprofitsarerestated.Personalloansorlinesofcreditforexecutivesarenowprohibited.20©2011PrenticeHall,Inc.Allrightsreserved.ASpecialCaseofControl:
SarA
SpecialCaseofControl:
Sarbanes-OxleyAct(cont’d)PenaltiesforNoncompliance:Falselystatingcorporatefinancials,canresultintheexecutivebeingfinedupto$1millionandimprisonedforupto10years.Iftheexecutive’sactionisdeterminedtobewillful,boththefineandthejailtimecanbedoubled.ReportingofCorporateMisdeedsEstablishanenvironmentfreefromreprisalsProtectionforemployeeswhocomeforward(whistle-blowing)andreportwrongdoingbyexecutives.21©2011PrenticeHall,Inc.Allrightsreserved.ASpecialCaseofControl:
SarHowisanOrganization’sInformationControlled?Managersdealwithinformationcontrolsintwoways:asatooltohelpthemcontrolotherorganizationalactivitiesasanorganizationalareatheyneedtocontrolManagementInformationSystem(MIS)AsystemusedtoprovidemanagementwithneededinformationonaregularbasisCopyright©2011PearsonEducation22©2011PrenticeHall,Inc.Allrightsreserved.HowisanOrganization’sInforWhatisTheBalancedScorecard?BalancedScorecardAperformancemeasurementtoolthatlooksatmorethanjustthefinancialperspectiveCopyright©2011PearsonEducation23©2011PrenticeHall,Inc.Allrightsreserved.WhatisTheBalancedScorecardControlsAndCulturalDifferencesMethodsofcontrollingemployeebehaviorandoperationscanbequitedifferentindifferentcountries.Distancecreatesatendencyforformalizedcontrolsintheformofextensive,formalreports.Inlesstechnologicallyadvancedcountries,directsupervisionandhighlycentralizeddecisionmakingarethebasicmeansofcontrol.Locallawsconstraintthecorrectiveactionsthatmanagerscantakeforeigncountries.24©2011PrenticeHall,Inc.Allrightsreserved.ControlsAndCulturalDifferenWhatareContemporaryControlIssues?Copyright©2011PearsonEducationTherighttopersonalprivacyintheworkplaceversus:Employer’smonitoringofemployeeactivitiesintheworkplaceEmployer’sneedtoprotectintellectualproperty
Remember:Thecomputeronyourdeskbelongstothecompany.25©2011PrenticeHall,Inc.Allrightsreserved.WhatareContemporaryControlContemporaryIssues(cont’d)EmployeeTheftAnyunauthorizedtakingofcompanypropertybyemployeesfortheirpersonaluseCopyright©2011PearsonEducation26©2011PrenticeHall,Inc.Allrightsreserved.ContemporaryIssues(cont’d)EmContemporaryIssues(cont’d)WorkplaceViolenceAccordingtotheU.S.NationalInstituteofOccupationalSafetyandHealth,2millionAmericanworkersperyeararevictimsofsometypeofworkplaceviolenceCopyright©2011PearsonEducation27©2011PrenticeHall,Inc.Allrightsreserved.ContemporaryIssues(cont’d)WoCopyright©2011PearsonEducation28©2011PrenticeHall,Inc.Allrightsreserved.Copyright©2011PearsonEducatFoundationsofControl
控制的基础FoundationsofControl
控制的基础LEARNINGOUTCOMESDefinecontrol.Explainwhycontrolisimportant.Describethecontrolprocess.Distinguishamongthethreetypesofcontrol.Describethequalitiesofaneffectivecontrolsystem.Identifythecontingencyfactorsinthecontrolprocess.Describehownationaldifferencesinfluencethecontrolprocess.Identifytheethicaldilemmasinemployeemonitoring.Afterreadingthischapter,youwillbeableto:30©2011PrenticeHall,Inc.Allrightsreserved.LEARNINGOUTCOMWhatisControl?ControlThemanagementfunctionthatinvolvesmonitoringactivitiestoensurethatthey’rebeingaccomplishedasplannedandcorrectinganysignificantdeviationsCopyright©2011PearsonEducation31©2011PrenticeHall,Inc.Allrightsreserved.WhatisControl?ControlCopyrigCopyright©2011PearsonEducation32©2011PrenticeHall,Inc.Allrightsreserved.Copyright©2011PearsonEducatWhatistheControlProcess?ControlProcessAthree-stepprocessofmeasuringactualperformance,comparingactualperformanceagainstastandard,andtakingmanagerialactiontocorrectdeviationsortoaddressinadequatestandardsCopyright©2011PearsonEducation33©2011PrenticeHall,Inc.Allrightsreserved.WhatistheControlProcess?CoCopyright©2011PearsonEducation34©2011PrenticeHall,Inc.Allrightsreserved.Copyright©2011PearsonEducatHowDoManagersMeasure?Todetermineactualperformance,amanagermustfirstgetinformationaboutit.Thus,thefirststepincontrolismeasuringFourcommonsourcesofinformationfrequentlyusedtomeasureactualperformancearepersonalobservationstatisticalreportsoralreportswrittenreportsCopyright©2011PearsonEducation35©2011PrenticeHall,Inc.Allrightsreserved.HowDoManagersMeasure?TodetWhatisManagingByWalkingAround?ManagementByWalkingAround(MBWA)WhenamanagerisoutintheworkareainteractingwithemployeesCopyright©2011PearsonEducation36©2011PrenticeHall,Inc.Allrightsreserved.WhatisManagingByWalkingArHowDoManagersComparePerformancetoPlannedGoals?RangeofVariation TheacceptableparametersofvariancebetweenactualperformanceandastandardDeviationsoutsidethisrangeneedattentionCopyright©2011PearsonEducation37©2011PrenticeHall,Inc.Allrightsreserved.HowDoManagersComparePerforCopyright©2011PearsonEducation38©2011PrenticeHall,Inc.Allrightsreserved.Copyright©2011PearsonEducatCopyright©2011PearsonEducation39©2011PrenticeHall,Inc.Allrightsreserved.Copyright©2011PearsonEducatWhatManagementActionCanBeTaken?ImmediateCorrectiveActionCorrectiveactionthataddressesproblemsatoncetogetperformancebackontrackBasicCorrectiveActionCorrectiveactionthatlooksathowandwhyperformancedeviatedbeforecorrectingthesourceofdeviationCopyright©2011PearsonEducation40©2011PrenticeHall,Inc.Allrightsreserved.WhatManagementActionCanBeWhenDoesControlTakePlace?FeedforwardControlControlthattakesplacebeforeaworkactivityisdoneConcurrentControlControlthattakesplacewhileaworkactivityisinprogressCopyright©2011PearsonEducation41©2011PrenticeHall,Inc.Allrightsreserved.WhenDoesControlTakePlace?FeedbackControlFeedbackControlControlthattakesplaceafteraworkactivityisdoneCopyright©2011PearsonEducation42©2011PrenticeHall,Inc.Allrightsreserved.FeedbackControlFeedbackContrCopyright©2011PearsonEducation43©2011PrenticeHall,Inc.Allrightsreserved.Copyright©2011PearsonEducatHowDoManagersKeepTrackofFinances?Inordertomeetprofitabilitygoals,managersneedfinancialcontrolsTraditionalfinancialmeasuresmanagersmightuseincluderatioanalysisbudgetanalysisCopyright©2011PearsonEducation44©2011PrenticeHall,Inc.Allrightsreserved.HowDoManagersKeepTrackofFinancialRatiosbyTypeLiquidityratiosmeasureanorganization’sabilitytomeetitscurrentdebtobligationsLeverageratiosexaminetheorganization’suseofdebttofinanceitsassetsandwhetherit’sabletomeettheinterestpaymentsonthedebtCopyright©2011PearsonEducation45©2011PrenticeHall,Inc.Allrightsreserved.FinancialRatiosbyTypeLiquidFinancialRatios(cont’d)Activityratiosassesshowefficientlyacompanyisusingitsassets.ProfitabilityratiosmeasurehowefficientlyandeffectivelythecompanyisusingitsassetstogenerateprofitCopyright©2011PearsonEducation46©2011PrenticeHall,Inc.Allrightsreserved.FinancialRatios(cont’d)ActivCopyright©2011PearsonEducation47©2011PrenticeHall,Inc.Allrightsreserved.Copyright©2011PearsonEducatA
SpecialCaseofControl:
Sarbanes-OxleyActAlawestablishingproceduresforpubliccompaniestoreporttheirfinancialstatus.TheCEOandCFOmustpersonallycertifytheorganization’sfinancialreports.Theorganizationmusthaveinplaceproceduresandguidelinesforauditcommittees.CEOsandCFOsmustpaybackbonusesandstockoptionsifcorporateprofitsarerestated.Personalloansorlinesofcreditforexecutivesarenowprohibited.48©2011PrenticeHall,Inc.Allrightsreserved.ASpecialCaseofControl:
SarA
SpecialCaseofControl:
Sarbanes-OxleyAct(cont’d)PenaltiesforNoncompliance:Falselystatingcorporatefinancials,canresultintheexecutivebeingfinedupto$1millionandimprisonedforupto10years.Iftheexecutive’sactionisdeterminedtobewillful,boththefineandthejailtimecanbedoubled.ReportingofCorporateMisdeedsEstablishanenvironmentfreefromreprisalsProtectionforemployeeswhocomeforward(whistle-blowing)andreportwrongdoingbyexecutives.49©2011PrenticeHall,Inc.Allrightsreserved.ASpecialCaseofControl:
SarHowisanOrganization’sInformationControlled?Managersdealwithinformationcontrolsintwoways:asatooltohelpthemcontrolotherorganizationalactivitiesasanorganizationalareatheyneedtocontrolManagementInformationSystem(MIS)AsystemusedtoprovidemanagementwithneededinformationonaregularbasisCopyright©2011PearsonEducation50©2011PrenticeHall,Inc.Allrightsreserved.HowisanOrganization’sInforWhatisTheBalancedScorecard?BalancedScorecardAperformancemeasurementtoolthatlooksatmorethanjustthefinancialperspectiveCopyright©2011PearsonEducation51©2011PrenticeHall,Inc.All
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