SPM 1

Management control
system
Yane devi anna

EVALUASI / PENILAIAN
Komponen Komposisi
Kehadiran 10%
UTS 35%
UAS 35%
Quiz/Tugas 20%
Satuan Acara perkuliahan
Pertemuan Materi
1 Over review the courses framework The controller’s job
2 The nature of MCS
3 Understanding Strategies
4 Strategic planning
5 Responsibility Center: Revenue & Expense Centers
6 Profit Center
Measuring & Controlling Assets Employed
7 Transfer Pricing
Satuan Acara perkuliahan
Pertemuan Materi
8 Budget Preparation
9 Analyzing Financial Performance Reports
Performance Measurement
10 Management Compensation
11 Controls for Differentiated Strategies
12 Service Organization
13 Multinational Organization
14 Management Control of Projects
books
• Robert N Anthony and Vijay Govindarajan, “Management Control System”

• Maciaciello, “Management Control System”, Prentice Hall
• Management Accounting books
• Cost Accounting Books
Introduction
• Management control is a must in any organization that practices decentralization.
• One view argues that management control systems must fit the firm’s strategy.
• An alternative perspective is that strategies emerge through experimentation, which is influenced
by the firm’s management systems.
• In this view, management control systems can affect the development of strategies.
Introduction
¡Consider the collapse of companies such as Enron, WorldCom, Global Crossing and
Tyco. Part of the reason for their demise was the lapse in controls.
Introduction
• Consider world-class companies such as Dell Computer, Walmart, Cisco Systems, New York Times,
Emerson Electric, Lincoln Electric, Worthington industries, 3M Corporation, Nucor Corporation,
Analog Devices and so on.
• Their long-term success is not just because they have developed good strategies; more
importantly, they have designed systems and processes that energize their employees to execute
those strategies; more importantly, they have designed systems and processes that energize their
employees to execute those strategies effectively.
SISTEM PENGENDALIAN MANAJEMEN
SISTEM PENGENDALIAN
MANAJEMEN
10
Sistem
qCara tertentu dan bersifat repetitif untuk melaksanakan suatu

atau sekelompok aktivitas
qmemiliki karakteristik berupa serangkaian langkah-langkah
berirama, terkoordinasi, dan berulang;
qmencapai tujuan tertentu.
11
Pentingnya pengendalian
KURANGNYA MOTIVASI
ARAH
}` KETERBATASAN
PRIBADI
KARYAWAN
12
Elemen Elemen PENGENDALIAN
Perangkat Kendali Assesor
Detector
Effector
Perusahaan
PENGENDALIAN
Detector / Sensor
adalah alat untuk mengidentifikasi apa yang sesungguhnya terjadi dalam proses pengendalian
dalam organisasi.
Assessor / Penilai
adalah alat untuk menilai signifikansi apa yang sedang terjadi (peristiwa actual) dalam proses
pengendalian. Pada umumnya yang dilakukan adalah membandingkan apa yang sedang terjadi
dengan yang seharusnya terjadi (standar).
Effector / Pelaksana
adalah alat yang mendorong perilaku atau tindakan tertentu jika assessor menyatakan bahwa
realitas tidak sesuai dengan ketentuan atau standar. Elemen tersebut kadang disebut “feedback”
atau umpan balik.
Communication Network / Jaringan komunikasi

Transmisi informasi dari detector dan assessor atau assessor dan effector.
14
MANAJEMEN
} An organization consists of a group of people who

work together to achieve certain common goals (in
a business organization an important goal is to earn
a satisfactory profit). In an organization you have
hierarchy of managers, with the Chief Executive
Officer (CEO) at the top, the managers of the
business units, departments, sections and other sub
units below the CEO
15
Definisi SpM
¡ Pengendalian Manajemen adalah suatu proses dimana manajer senior (manajemen
di setiap tingkatan) memastikan bahwa orang-orang yang diawasinya
mengimplementasikan strategi yang dimaksudkan.
¡ Sistem Pengendalian Manajemen adalah suatu alat atau cara yang terstruktur yang
digunakan oleh manajer untuk memastikan bahaw orang-orang yang diawasinya
mengimplementasikan strategi yang dimaksudkan.
controller
• “the controller is the financial excecutive of a large or medium sized corporation who combinesthe
responsbilities for accounting,auditing, budgeting, profit planning, performance reporting, tax
control, and other corporation activies.”
Tugas dan tanggung jawab seorang controller yang utama yaitu memilih
dan menentukan metode akuntansi yang digunakan, memonitoring dan
audit internal, mengawasi proses pelaksanaan akuntansi keuangan,
mengawasi pelaksanaan akuntansi manajemen dan mengawasi
pelaksanaan perpajakan perusahaan.
Controller
¡ Merancang dan mengoperasikan sistem operasi dan pengendalian

¡ Menyiapkan financial statement dan financial report
¡ Menyiapkan dan menganalisis performance report
¡ Supervisi internal audit dan prosedur pengendalian akuntansi ® validitas informasi

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Management control

Yane devi anna

• Robert N Anthony and Vijay Govindarajan, “Management Control System”

qCara tertentu dan bersifat repetitif untuk melaksanakan suatu

Perangkat Kendali Assesor

Communication Network / Jaringan komunikasi

} An organization consists of a group of people who

¡ Merancang dan mengoperasikan sistem operasi dan pengendalian

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