管理学原理英文版版教学课件第13章.pptx

1、Fundamentals of Management Tenth Edition Chapter 13 Foundations of ControlLearning Objectives13.1 Explain the nature and importance of control.13.2 Describe the three steps in the control process.13.3 Discuss the types of controls organizations and managers use.13.4 Discuss contemporary issues in co

2、ntrol.Learning Objective 13.1 Explain the nature and importance of control.The Communication ProcessThe Importance of ControlExhibit 13-1 PlanningControlling LinkLearning Objective 13.2 Describe the three steps in the control process.Exhibit 13-2 The Control ProcessMeasuring Performance Sources of i

3、nformation:Personal observation Statistical reports Oral reports Written reportsCriteria for MeasurementWhat managers measure is probably more important to the control process than how they measure.Range of VariationExhibit 13-3 Acceptable Range of VariationComparing Performance to GoalsExhibit 13-4

4、 Example of Determining Significant Variation:Green Earth Gardening SupplyJune SalesProductStandardActualOver(Under)Vegetable plants1,075913(612)Perennial flowers6306344Annual flowers800912112Herbs160130(20)Flowering bulbs170286116Flowering bushes225220(5)Heirloom seeds540672132Total3,6003,777177Cor

5、recting Performance Immediate corrective action Basic corrective actionRevising StandardsIf performance consistently exceeds the goal,then the goal may need to be raised.Learning Objective 13.3 Discuss the types of controls organizations and managers use.Feedward ControlExhibit 13-5“When”Does Contro

6、l Take Place?Concurrent ControlControl that takes place while a work activity is in progress.Feedback ControlControl that takes place after a work activity is done.Keeping Track of an Organizations Finances:Ratio Analysis(1 of 2)Exhibit 13-6 Popular Financial RatiosObjectiveRatioCalculationMeaningLi

7、quidity ratios:measure an organizations ability to meet its current debt obligationsCurrent ratiocurrent assets over current liabilitiesTests the organizations ability to meet short-term obligationsblankAcid testcurrent assets minus inventories over current liabilitiesTests liquidity more accurately

8、 when inventories turn over slowly or are difficult to sellLeverage ratios:examine the organizationsuse of debt to finance its assets and whether its able to meet the interest payments on the debtDebt to assetsTotal debt over Total assetsThe higher the ratio,the more leveraged the organizationblankT

9、imes interestEarnedProfits before interest and taxes over Total interest chargesMeasures how many times the organization is able to coverits interest expensesCurrent assetsCurrent liabilitiesCurrent assets InventoriesCurrent liabilitiesTotal debtTotal assetsProfits before interest and taxesTotal int

10、erest chargesKeeping Track of an Organizations Finances:Ratio Analysis(2 of 2)Exhibit 13-6 continuedObjectiveRatioCalculationMeaningActivity ratios:assess how efficiently a company is using its assetsInventory turnoverSales over InventoryThe higher the ratio,the more efficiently inventory assets are

11、 being usedblankTotal asset turnoverSales over Total assetsThe fewer assets used to achieve a given level of sales,the more efficiently management is using the organizations total assetsProfitability ratios:measure how efficiently and effectively the company is using its assets to generateprofitsPro

12、fit margin onSalesNet profit after taxes over Total salesIdentifies the profits that are being generatedblankReturn onInvestmentNet profit after taxes over total assetsMeasures the efficiency of assets to generate profitsSalesInventorySalesTotal assetsNet profit after taxesTotal salesNet profit afte

13、r taxesTotal assetsKeeping Track of an Organizations Finances:Budget AnalysisBudgets are used for both planning and controlling.Keeping Track of an Organizations Information Management information system(MIS):a system used to provide management with needed information on a regular basisKeeping Track

14、 of Employee PerformanceKeeping Track with a Balanced Scorecard Approach Financial Customer Internal Processes People/innovation/growth assetsLearning Objective 13.4 Discuss contemporary issues in control.Contemporary Issues Cross-cultural differences Workplace concernsCultural DifferencesControllin

15、g Technology Usage Is my work computer really mine?Do I have a right to privacy at work?Controlling Employee TheftExhibit 13-7 Controlling Employee TheftSource:Robbins,Stephen P.,Coulter,Mary,Management,13th Ed.,2016,p.541.Reprinted and electronically reproduced by permission of Pearson Education,In

16、c.,New York,NY.Controlling Workplace Violence(1 of 3)Exhibit 13-8 Controlling Workplace ViolenceFeedforwardEnsure managements commitment to functional,not dysfunctional,work environments.Provide employee assistance programs(EAPs)to help employees with behavioral problems.Enforce organizational polic

17、y that any workplace rage,aggression,or violence will not be tolerated.Use careful prehiring screening.Never ignore threats.Train employees about how to avoid danger if a situation arises.Clearly communicate policies to employees.Controlling Workplace Violence(2 of 3)Exhibit 13-8 continuedConcurrent

18、 Use MBWA(managing by walking around)to identify potential problems;observe how employees treat and interact with each other.Allow employees or work groups to“grieve”during periods of major organizational change.Be a good role model in how you treat others.Use corporate hotlines or some other mechan

19、ism for reporting and investigating incidents.Use quick and decisive intervention.Get expert professional assistance if violence erupts.Provide necessary equipment or procedures for dealing with violent situations(cell phones,alarm system,code names or phrases,and so forth).Controlling Workplace Vio

20、lence(3 of 3)Exhibit 13-8 continuedFeedbackCommunicate openly about violent incidents and whats being done.Investigate incidents and take appropriate action.Review company policies and change,if necessary.Sources:Based on M.Gorkin,“Five Strategies and Structures for Reducing Workplace Violence,”Work

21、force Management Online,December 3,2000;“Investigating Workplace Violence:Where Do You Start?”Workforce Management Online,December 3,2000;“Ten Tips on Recognizing and Minimizing Violence,”Workforce Management Online,December 3,2000;and“Points to Cover in a Workplace Violence Policy,”Workforce Management Online,December 3,2000.