Using Information For Performance Measurement and Control

 

CHAPTER 4

Informasi merupakan hal yang pentng unuk suau bisnis/ngo sebagai pertmbangan unuk mengambil kepuusan. Apabila manajer tdak memiliki informasi yang cukup, maka kepuusan yang akan diambil tdak dapa mengkomunikasikan oleh ujuan perusahaan. Dalam merumuskan sraegi, informasi erbagi menjadi dua yaiu; 

Informaton abou progress in achieving goals

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Informaton abou emerging hreas and opporunites Kedua informasi ersebu dapa memberikan feedback (kinerja akual) yang dapa dibandingkan dengan ekspekasi aau sandar. Agar dapa menggunakan informasi secara efektf unuk  performance measurement dan control,  erdapa 3 opik yang berkaian: 1. Trade o bawaan bawaan dikarenak dikarenakan an memilih memilih unuk menguku mengukurr organizaonal inputs, process, aau output  (  (organizaon process model ) 2. Implikasi Implikasi dalam menggunak menggunakan an informasi informasi manajemen manajemen dalam decision making, control , or learning 3. Konik dalam dalam menggunakan menggunakan informasi informasi manajeme manajemen n unuk menca mencapai pai prot goals dan strategies Organizatonal Process Model

Basic model tap organisasi: Inpu: informasi, maerial energy, labor, suppor service Process: mengubah inpu menjadi sesuau yang bernilai 

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Oupu: barang jadi aau oupu

Manajer beranggung jawab unuk:   

Memastkan inpu sesuai dengan kebuuhan sera baik secara kualias maupun kuantas Memastkan ahap process berlangsung secara esien Memastkan oupu sesuai dengan spesikasi

Unuk memastkan iu semua dapa dilakukan menggunakan performace measuremen secara nansial maupun non nansial Agar dapa melakukan hal ersebu, manajer harus: 1. Memiliki Memiliki pengeahua pengeahuan n erkai erkai proses proses bisnis bisnis usahan usahanya ya 2. memilki memilki benchmark benchmark/san /sandard dard ya yang ng dapa dapa dibandingk dibandingkan an dengan dengan kinerja kinerja akual akual 3. memiliki memiliki feedback feedback channel channel yang memperbo memperbolehk lehkan an varians varians dapa dikomuni dikomunikasik kasikan an ke bagian erkai (feedback informaton merupakan key dari performance measuremen dan conrol sysem)

The Choice of Wha o Conrol

Manajer harus memilih bagian mana yang harus mendapa perhatan lebih unuk memas memastkan tkan goods and service diproduksi sesuai dengan spesikasi. Terdapa 4 krieria dalam menenukan pilihannya: 1. Technical Technical Feasibil Feasibiliy iy of Moniorin Monioring g Measuremen Measuremen 

Manajer dapa menenukan apakah memonior proses secara langsung aau hanya diukur berdasarkan hasil akhir

 

Conoh: langsung  pegawai oko memasukkan baju ke rak ; tdak langsung  menelaah proses yang erliba dalam komponen inow dan oulow income saemen 

Manajer dapa memilih unuk memonior hasil akhir jika oupunya dapa diukur secara akura Conoh: daily sales repor g penjualan harian  gabisa ngukur secara akura

2. Undersand Undersanding ing of of cause cause and eec eec Manjaer harus memahami hubungan sebab akiba anara proses yang dilakukan dengan hasil yang diinginkan agar dapa memonior sebagai upaya conrol. Karena ga semua aktvias dapa dikeahui sebab akibanya: Conoh: hubungan anara usaha penelit dengan penemuan produk baru 3. Cos Kebanyakan manajer memilih unuk memonir  process aau output . Oleh karena iu, manajer harus menganalisis relave cost yang berkaian dengan (1) cost of generang and processing informaon dan (2) lost opportunity or damages resulng from not n ot generang informaon . Kalau misalnya gaada inenton ersendiri, boleh milih yang paling mengunungkan. Tapai kalau ada critcal inenton, lebih milih proses 4. Desire Desired d level level of innov innovato aton n TQM  unuk memastkan sandarisasi erhadap high levels of qualiy/ low defec rae if managers desire o limi innovaton, hey will choose o conrol processes carefully by sandardizing work procedures. (karena memiliki sandarisasi erhadap kualias, esiensi, dan safey) For maximum innovaton, managers do no focus on process, bu insead focus on monioring oupus (kalau misalnya kompettf and fas moving marke, harus banyak innovaton) Kalau gabsisa conrol, harus diliha dulu dan bisa milih bisa process/ conrol

Use of Informaton

Managemen informaton can be used for a variey of purposes — planning, coordinaton, motvaton, evaluaton, and educaton. Unuk kebaikan bersama, fungsi informasi dapa dikaegorikan menjadi: a. Inform Informato aton n fo forr Decis Decision ion Making Making (hal (hal 82 82)) Managers rely on informaton o improve decision-making processes, head coun requess o sudy earnings and oher and performance daa o provide insigh ino he economy and proabiliy of a business. Managers use informaton for decision making in wo caegories: 1. informaton for planning and 2. informaton for coordinaton. Planning is he process of seng aspiratons hrough performance goals and ensuring an adequae level and mix of resources o achieve goals and performance measuremen and conrol sysems play a cenral role in chartng he fuure directon by providing managers wih quantatve informaton o se goals and he abiliy o price plans.

 

Coordinaton is he ongoing abiliy o inegrae dieren pars of he business o achieve goals. As businesses become more complex, coordinaton becomes more imporan and more dicul. Informaton abou inpus, processes, and oupus for many dieren work unis and functons f unctons is essental for lining up and coordinatng existng resources.

b. Informaton for Conrol (hal 83) Managers use conrol informaton when using feedback o ensure ha inpus, processes, and oupus are aligned o achieve goals and use feedback informaton for conrol purposes o motvae and encourage employees. Pro plans and performance objectves oen provide imporan benchmarks of achievemen. Pro and loss repors and performance repors provide acual daa on performance and his feedback daa can be used o evaluae he performance of individuals and businesses hey work for and Informaton in he form of oupu objectves such as pro plan goals or performance arges can be a powerful ool o motvae employees o adjus inpus, processes and oupus o achieve organizatonal goals.

c. Informaton for Signaling (hal 84) Informaton is used o signaling when managers send signals hroughou he organizaton abou heir preferences, values and he opporunites hey wan employees o seek, exploi and use informaton o signal based on existng facs o ge wha hey wan and organizatonal goals.

 d. Informaton for Educaton and learning (hal 84) Informaton is also used for educaton and learning o rain individual managers and employees and o enable he entre organizaton o undersand inernal changes and he exernal environmen ha may aec i. performance measuremen and conrol sysems are imporan in educatng managers abou heir business economy and drivers of revenue, coss, and performance. Daa o plan and coordinae business, o motvae and evaluae subordinaes, and signal preferences and priorites are a powerful way for employees o learn how o Use scarce resources o achieve heir goals. Employees are forced o learn. oupu relatonship wih inpus, and o undersand he main drivers of corporae pros purpose and sraegy.

e. Exernal commun communicaton icaton (hal 85) exernal communicaton o constuens who have a vesed ineres in he directon and success of he company. These constuencies fall ino hree groups: poental providers and providers of capial (lenders, shareholders, and invesmen analyss), poental providers and providers of goods and services (suppliers and business parners), and existng and poental cusomers. Each of hese groups is curious abou he company's fuure prospecs for f or dieren reasons. Lenders, owners, and analyss wan o undersand a business's sraegy so hey can evaluae is likelihood of success and is oal economic value.

 

Managers use pro plans and performance informaton o communicae his informaton exernally. Numbers speak louder han words o invesors, suppliers and cusomers. In meetngs wih key shareholders, lenders, analyss, business parners, and cusomers, managers refer o and share upo-dae business plans and performance daa.