Management 管理学 PRIMANOnlineLectureCh19.docx

Management 管理学 PRIMANOnlineLectureCh19.docx

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Management管理学PRIMANOnlineLectureCh19

CHAPTER19-ManagerialandQualityControl

ONLINELecture

I.MANAGER’SCHALLENGE

Rude,insensitive,orcondescendingdoctorshavebeenaroundforaslongasthemedicalprofession,andtheRochesterIndependentPracticeAssociation,likeothermedicalgroups,hasitsfairshare.ButmedicaldirectorDr.HowardBeckmanfearsthatuncaringphysiciansarebecomingmorecommonascostpressuresputgreaterdemandsondoctorstoseemorepatients.Withlesstimetospendoneachclient,somedoctorsrelymoreontechnologythanonhumaninteraction.Patientsarerarelycomfortableconfrontingadoctorwhentheyfeelthey’vebeentreatedwithindifferenceordisrespect.Thosewhoaresufficientlyoffendedorembarrassedsimplyneverreturn,whichhurtsthedoctor,theassociation,andthepatient.Withgrowingdemandsfrompatients,healthinsurers,andemployerswhopurchasehealthplansforbettercustomerserviceaswellasincreasedefficiency,Dr.Beckmanknowssomethingmustbedonetoboostdoctors’communicationskillsandimprovetheoverallqualityofpatientcare.

II.THEMEANINGOFCONTROL

Control,includingqualitycontrol,alsoinvolvesofficeproductivity,suchasimprovedcustomerservice,eliminationofbottlenecks,andreductioninpaperworkmistakes.Lackofeffectivecontrolcanseriouslydamageanorganization’shealthandthreatenitsfuture.Organizationalcontrolisthesystematicprocessthroughwhichmanagersregulateorganizationalactivitiestomakethemconsistentwiththeexpectationsestablishedinplans,targets,andstandardsofperformance.Toeffectivelycontrolanorganization,managers（orworkers）requireinformationaboutperformancestandards,actualperformance,andactionstocorrectdeviationsfromthestandards.

III.ORGANIZATIONALCONTROLFOCUS

Theorganizationexistsaroundaproductionprocess,andcontrolcanfocusoneventsbefore,during,oraftertheproductionprocess.Thesethreetypesofcontrolareformallycalledfeedforward,concurrent,andfeedback.

A.FeedforwardControl

1.Feedforwardcontrolisanticipatoryandattemptstoidentifyandpreventdeviationsbeforetheyoccur.Alsocalledpreliminaryorpreventivecontrol,thefocusisonhuman,material,andfinancialresourcesthatflowintotheorganization.Thepurposeistoensurethatinputqualityissufficientlyhightopreventproblemswhentheorganizationperformsitstasks.Anothertypeoffeedforwardcontrolisforecastingtrendsintheenvironmentandmanagingrisk.

B.ConcurrentControl

1.Concurrentcontrolmonitorsongoingemployeeactivitiestoensurethattheyareconsistentwithperformancestandards.Concurrentcontrolassessescurrentworkactivities.Itreliesonperformancestandardsandincludesrulesandregulationsforguidingemployeetasks.Concurrentcontrolincludesself-controlimposedonbehaviorbecauseofvalues.

C.FeedbackControl

1.Feedbackcontrol,alsocalledpostactionoroutputcontrol,focusesontheorganization’soutputs.Budgetingisaformoffeedbackcontrolbecausemanagersmonitorwhethertheyhaveoperatedwithintheirbudgettargetsandmakeadjustmentsaccordingly.

IV.FEEDBACKCONTROLMODEL

A.StepsofFeedbackControl

1.EstablishStandardsofPerformance

a.Withintheorganization’soverallstrategicplan,managersdefinegoalsfororganizationaldepartmentsinspecific,operationalterms.Theseincludestandardsofperformanceagainstwhichtocompareorganizationalactivities.

b.Toeffectivelyrewardemployeesfortheachievementofstandards,managersneedclearstandardsthatreflectactivitiesthatcontributetotheorganization’sstrategy.Standardsshouldbedefinedclearlyandpreciselysoemployeesknowwhattheyneedtodoandcandeterminewhethertheiractivitiesareontarget.

2.MeasureActualPerformance

a.Mostorganizationsprepareformalreportsofquantitativeperformancemeasurementsthatmanagersreviewdaily,weekly,ormonthly.Thesemeasurementsshouldberelatedtothestandardssetinthefirststepofthecontrolprocess.Managersdonotrelyexclusivelyonquantitativemeasurements.Managersobserveforthemselveswhetheremployeesareparticipatingindecisionmakingandhaveopportunitiestoaddtoandsharetheirknowledge.

3.ComparePerformancetoStandards

a.Thethirdstepinthecontrolprocesscomparesactualactivitiestoperformancestandards.Whenperformancedeviatesfromastandard,managersmustinterpretthedeviation.Theymustdigbeneaththesurfaceandfindthecauseoftheproblem.Effectivemanagementcontrolinvolvessubjectivejudgmentandemployeediscussions,aswellsobjectiveanalysisofperformancedata.

4.TakeCorrectiveAction

a.Managersalsodeterminewhatchangesarenecessary;managersmayencourageemployeestoworkharder,redesigntheproductionprocess,orfireemployees.Managersinaparticipativecontrolapproachcollaboratewithemployeestodeterminethecorrectiveactionnecessary.Managersmaytakecorrectiveactiontochangeperformancestandards.Performancestandardsmayneedtobealteredtomakethemrealisticandprovidemotivation.

B.ApplicationtoBudgeting

1.Budgetarycontrolsetstargetsforanorganization’sexpenditures,monitorsresults,comparethemtothebudget,andmakeschangesasneeded.Asacontroldevice,budgetsarereportsthatlistplannedandactualexpendituresforcash,assets,rawmaterials,salaries,andotherresources.Budgetreportsusuallylistthevariancebetweenthebudgetedandactualamountsforeachitem.Abudgetiscreatedforeverydivisionordepartmentwithinanorganizationsolongasitperformsadistinctproject,program,orfunction.

2.Thefundamentalunitofanalysisforabudgetcontrolsystemiscalledaresponsibilitycenter.Aresponsibilitycenterisanyorganizationaldepartmentorunitunderthesupervisionofasinglepersonwhoisresponsibleforitsactivity.Typesofbudgetsmanagersuseincludeexpensebudgets,revenuebudgets,andcapitalbudgets.

a.Expensebudget.Anexpensebudgetincludesanticipatedandactualexpensesforeachresponsibilitycenterandforthetotalorganization.Itmayshowallexpensesorfocusonaparticularcategorysuchasmaterialsorresearchanddevelopmentexpenses.Whenactualexpensesexceedbudgetedamounts,thedifferencesignalstheneedformanagerstoidentifywhetheraproblemexistsandifso,takeaction.

b.Revenuebudget.Arevenuebudgetlistsforecastedandactualrevenuesoftheorganization.Revenuesbelowthebudgetedamountsignalaneedtoinvestigatetheproblemtoseewhethertheorganizationcanimproverevenues.Revenuesabovethebudgetrequiredeterminingwhethertheorganizationcanobtaintheresourcestomeetthehigherdemandforproducts.

c.Cashbudget.Acashbudgetestimatesreceiptsandexpendituresofmoneyonadailyorweeklybasistoensurethatanorganizationhassufficientcashtomeetitsobligations.Itshowstheleveloffundsflowingthroughtheorganizationandthenatureofcashdisbursements.Ifthecashbudgetshowsthatthefirmhasmorecashthannecessarytomeetitsneeds,thecompanycaninvesttheexcessfunds.Ifthecashbudgetshowsapayrollexpensethatexceedstheamountofmoneyinthebank,theorganizationmustborrowcashtomeetthepayroll.

d.Capitalbudget.Acapitalbudgetlistsplannedinvestmentsinmajorassetssuchasbuildings,trucks,andheavymachinery,ofteninvolvingexpendituresovermorethanayear.Acapitalbudgetisnecessarytoplantheimpactoftheseexpendituresoncashflowandprofitability.

3.Budgetingisanimportantpartoforganizationalplanningandcontrol.Manytraditionalcompaniesusetop-downbudgeting,meaningthatthebudgetedamountsforthecomingyearareimposedonmiddle-andlower-levelmanagers.Othersarebeginningtoadoptbottom-upbudgeting,inwhichlower-levelmanagersanticipatetheirdepartments’resourceneedsandpassthemuptotopmanagementforapproval.

V.FINANCIALCONTROL

A.FinancialStatements

1.Financialstatementsprovidethebasicinformationusedforfinancialcontrolofanorganization.Twomajorfinancialstatements—thebalancesheetandtheincomestatement—arethestartingpointsforfinancialcontrol.

a.Thebalancesheetshowsthefirm’sfinancialpositionwithrespecttoassetsandliabilitiesataspecificpointintime.Itprovidesthreetypesofinformation:

assets—whatthecompanyowns—includescurrentassetsandfixedassets;liabilities—thefirm’sdebts—includesbothcurrentdebtandlong-termdebt;andowners’equity—thedifferencebetweenassetsandliabilities—isthecompany’snetworthinstockandretainedearnings.

b.Theincomestatement,alsocalledaprofit-and-lossstatementor“P&L,”summarizesthefirm’sfinancialperformanceforagiventimeinterval,usuallyoneyear.Thebottomlineindicatesthenetincome—profitorloss—forthegiventimeperiod.

B.FinancialAnalysis:

InterpretingtheNumbers

1.Financialanalysisallowsmanagerstobeabletoevaluatefinancialreportsthatcomparetheirorganization’sperformancewithearlierdataorindustrynorms.Themostcommonfinancialanalysisfocusesonratios,whichexpresstherelationshipsbetweenperformanceindicatorssuchasprofitsandassets,sales,andinventory.Managersdecidewhichratiosrevealthemostimportantrelationshipsfortheirbusinesses.

a.Aliquidityratioindicatesanorganization’sabilitytomeetitscurrentdebtobligations.Thecurrentratio（currentassetsdividedbycurrentliabilities）tellswhethertherearesufficientassetstoconvertintocashtopayoffdebts,ifneeded.

b.Anactivityratioindicatesanorganization’sabilitytomeetitscurrentdebtobligations.Inventoryturnoveriscalculatedbydividingthetotal