第七章 控制基礎(chǔ)

1、河南農(nóng)大經(jīng)管學(xué)院ZHENG1Case l Both the viewing public and NASA officials were devastated by the tragic Columbia shuttle disaster in Feb 2003. Investigations of the tragedy suggest that organizational safety controls may not have been as thorough as they should have been. When problems were spotted, managers

2、may have been too quick to dismiss them as non-life-threatening, and in this situation that choice may have led to disastrous consequences. l Although most managers wont face such tragic consequences if they ignore signs that something may be wrong, the situation does point out the importance of con

3、trol河南農(nóng)大經(jīng)管學(xué)院ZHENG2第一節(jié) 控制概念 Controll控制 Control ：是監(jiān)督保證計(jì)劃與實(shí)際作業(yè)動(dòng)態(tài)相適應(yīng)的過程 The process of monitoring activities to e n s u r e t h a t t h e y a r e b e i n g accomplished as planned and of correcting any significant deviations河南農(nóng)大經(jīng)管學(xué)院ZHENG3控控 制制 過過 程程 控制人員人員財(cái)務(wù)控制財(cái)務(wù)控制生產(chǎn)控制生產(chǎn)控制計(jì)計(jì) 劃劃planplan前前饋饋控控制制反反饋饋控控制制同同期

4、期控控制制河南農(nóng)大經(jīng)管學(xué)院ZHENG4計(jì)劃與控制 Planning and controllingl 計(jì)劃是控制的根據(jù)計(jì)劃為控制提供衡量標(biāo)準(zhǔn)l 控制是計(jì)劃實(shí)現(xiàn)的手段及時(shí)有效的控制牽引組織的實(shí)際績效向計(jì)劃的目標(biāo)不斷靠近。l 計(jì)劃與控制周而復(fù)始地默契的配合，能使組織不斷的追求并能夠?qū)崿F(xiàn)更高的業(yè)績 The old saying goes: “The best-laid plans often go awry” Control makes managers know whether their goals and plans were on target and what future actions

5、 to take Control is the final link in the management functions is the only way mangers know whether organizational goals are being met and , if not , the reasons why 河南農(nóng)大經(jīng)管學(xué)院ZHENG5計(jì)劃 Planning 控制 Controlling 領(lǐng)導(dǎo) Leading 組織 Organizing GoalsGoalsObjectivesObjectivesStrategiesStrategiesPlans Plans Struct

6、ureStructureHuman resource Human resource management management LeadershipLeadershipCommunicationCommunicationMotivation Motivation StandardsStandardsMeasurements Measurements ComparisonComparisonactionsactionsControl is the final link in the management functionsControl is the final link in the mana

7、gement functions河南農(nóng)大經(jīng)管學(xué)院ZHENG6控制系統(tǒng)Control Systemsl 正式的目標(biāo)設(shè)定、監(jiān)控、評(píng)估和反饋系統(tǒng)給管理者提供信息，評(píng)價(jià)戰(zhàn)略和結(jié)構(gòu)的運(yùn)行是否有效果和效率。l 良好的控制系統(tǒng)特征準(zhǔn)確性、適時(shí)性、經(jīng)濟(jì)性、靈活性、通俗性河南農(nóng)大經(jīng)管學(xué)院ZHENG7控制的過程步驟Control Process Steps1.2.3.4.河南農(nóng)大經(jīng)管學(xué)院ZHENG8建立標(biāo)準(zhǔn)Establish standardsl 確立績效應(yīng)達(dá)到的標(biāo)準(zhǔn)或目標(biāo)組織計(jì)劃中的目標(biāo)都是標(biāo)準(zhǔn)的依據(jù) standards are the specific goals created during the pla

8、nning process標(biāo)準(zhǔn)要易于衡量l 常見的標(biāo)準(zhǔn)：任何組織中都可使用的標(biāo)準(zhǔn)出勤率、費(fèi)用支出標(biāo)準(zhǔn)各組織中不同的標(biāo)準(zhǔn)工廠-產(chǎn)量政府-國民產(chǎn)值商場-顧客流量，銷售額河南農(nóng)大經(jīng)管學(xué)院ZHENG9Measure actual performance 衡量實(shí)際績效l 績效Performance ：行為的最終結(jié)果 The end result of an activity l 組織績效Organizational performance ：組織所有活動(dòng)的最終結(jié)果 The accumulated end results of all the organizations work processes an

9、d activitiesl 管理者可以衡量生產(chǎn)率productivity，效率organizational effectiveness，行業(yè)中地位industry rankings等來衡量組織績效河南農(nóng)大經(jīng)管學(xué)院ZHENG10Compare actual performance against standards比較實(shí)際績效l 對(duì)實(shí)際績效和選擇的標(biāo)準(zhǔn)進(jìn)行比較管理者必須判斷績效是否發(fā)生偏離注意差異的大小和方向確定可接受的差異范圍Determining the degree of variation between actual performance and the standardDeterm

10、ining the acceptable range of variation河南農(nóng)大經(jīng)管學(xué)院ZHENG11Evaluate and Action 評(píng)價(jià)和糾正l 評(píng)價(jià)結(jié)果并采取行動(dòng)糾正計(jì)劃執(zhí)行中的問題立即糾正immediate corrective action 分析糾正basic corrective action ：to look at how and why performance has deviated and then to correct the source of deviation偏離的原因：工人可能需要更多的訓(xùn)練設(shè)備缺乏先進(jìn)性l 修訂標(biāo)準(zhǔn)（計(jì)劃）revise standar

11、ds: correcting unrealistic standards not the performance 河南農(nóng)大經(jīng)管學(xué)院ZHENG12Control Process河南農(nóng)大經(jīng)管學(xué)院ZHENG13第二節(jié) 控制類型 Types of Control Anticipates Anticipates problemsproblems Corrects Corrects problems as problems as they happen they happen Corrects Corrects problems problems after the after the occuroccu

12、r河南農(nóng)大經(jīng)管學(xué)院ZHENG14前饋控制Feed-forward Controll 在生產(chǎn)過程的投入階段進(jìn)行的控制管理者在問題發(fā)生之前預(yù)期到問題的存在。是管理者最希望的控制方式，能避免預(yù)期出現(xiàn)的問題，防患于未然。它與反饋控制的區(qū)別是在控制產(chǎn)生偏差的原因而不是結(jié)果?？朔藭r(shí)滯現(xiàn)象，是現(xiàn)代管理的一個(gè)重要特點(diǎn) Focusing on preventing anticipated problems since it takes place in advance of the actual work activity河南農(nóng)大經(jīng)管學(xué)院ZHENG15同期控制Concurrent Controll 在投入轉(zhuǎn)換

13、成產(chǎn)出過程中，提供及時(shí)的反饋。發(fā)生在執(zhí)行過程中，具備監(jiān)督和指導(dǎo)的職能 A type of control that takes place while a work activity is in progress, and can correct problems before they become too costlyl 是一種現(xiàn)場控制，能做到偏差及時(shí)發(fā)現(xiàn)，解決manage by walking around, or technical equipment can be programmed for concurrent controll 允許管理者在問題產(chǎn)生時(shí)進(jìn)行糾正 monitor a

14、ctions and correct problems as they occur 河南農(nóng)大經(jīng)管學(xué)院ZHENG16反饋控制Feedback Controll 給管理者提供一些可以用于未來的事后的事實(shí)性信息。是管理控制的主要方式，也是最常見的類型 The most popular type of control and it takes place after the activity is done l 系統(tǒng)的輸出信息反送到輸入端，與輸入信息進(jìn)行比較并利用二者偏差進(jìn)行控制。是用過去的情況來指導(dǎo)將來，雖是亡羊補(bǔ)牢但在很多情況下是唯一的控制手段 By the time the manager ha

15、s the information, the problems have already occurredleading to waste or damage. But for many activities, its the only viable type of control available 優(yōu)點(diǎn)：為管理者提供了有關(guān)計(jì)劃執(zhí)行效果的真實(shí)信息，可以據(jù)此修改完善新計(jì)劃providing meaningful information to formulate new plans to make them more effective 缺點(diǎn)：時(shí)滯問題，從發(fā)現(xiàn)偏差到采取措施間可能出現(xiàn)的時(shí)間延遲現(xiàn)

16、象，在更正是實(shí)際情況可能已經(jīng)有了變化。 河南農(nóng)大經(jīng)管學(xué)院ZHENG17第三節(jié)控制方法 Organizational Key-point Control 控制焦點(diǎn) 河南農(nóng)大經(jīng)管學(xué)院ZHENG18一、Financial Control 財(cái)務(wù)控制l 財(cái)務(wù)報(bào)表Balance sheet 資產(chǎn)負(fù)債平衡表Income statement 損益說明書Statement of cash flows 現(xiàn)金流帳l 預(yù)算Variable Budget 可變預(yù)算Overhead Budget 管理費(fèi)用預(yù)算河南農(nóng)大經(jīng)管學(xué)院ZHENG19Financial Indexes 財(cái)務(wù)指數(shù)l 財(cái)務(wù)控制是客觀地在不同公司間相比較的

17、過程。Profit ratios利潤率衡量物料轉(zhuǎn)換成收益的效率.Liquidity ratios流動(dòng)率 衡量資金的流動(dòng)速度.Leverage ratios 財(cái)務(wù)杠桿比率 運(yùn)營資金中債務(wù)的比重.Activity ratios 資產(chǎn)周轉(zhuǎn)率資產(chǎn)創(chuàng)造價(jià)值的能力河南農(nóng)大經(jīng)管學(xué)院ZHENG20二、Materials Control 物料控制l Economic order quantity (EOQ) 經(jīng)濟(jì)訂購批量l Perpetual inventory control 固定庫存控制l Materials requirements planning (MRP) 物料需求計(jì)劃l Just-in-Time

18、Inventory Control (JIT) 準(zhǔn)時(shí)庫存控制河南農(nóng)大經(jīng)管學(xué)院ZHENG21經(jīng)濟(jì)訂貨批量模型 l 涉及訂貨與報(bào)關(guān)問題的四種費(fèi)用：采購費(fèi)用（采購價(jià)格加上運(yùn)輸費(fèi)用減去折扣）訂貨費(fèi)用（文書工作、貨物檢查與其他處理費(fèi)）保管費(fèi)用（庫存、存儲(chǔ)、保險(xiǎn)、稅收等費(fèi)用）缺貨費(fèi)用（因缺貨失去訂單引起的利潤損失、 信譽(yù)費(fèi)用及催促遲到貨物的費(fèi)用等）河南農(nóng)大經(jīng)管學(xué)院ZHENG22經(jīng)濟(jì)訂購批量l 經(jīng)濟(jì)訂貨批量（Economic order quantity）四種費(fèi)用中的訂貨費(fèi)用和保管費(fèi)用之和為最小。河南農(nóng)大經(jīng)管學(xué)院ZHENG23經(jīng)濟(jì)訂購批量計(jì)算公式*l 計(jì)算公式D：一定時(shí)期內(nèi)物資的預(yù)期需求量OC：每次訂貨的費(fèi)

19、用V：入庫物資的價(jià)值CC：用百分比表示的占全部庫存物資價(jià)值的保管費(fèi)用率VCC:單位物資的一定時(shí)間期的保管費(fèi)用 CCVOCDEOQ2河南農(nóng)大經(jīng)管學(xué)院ZHENG24庫存準(zhǔn)備l 保險(xiǎn)儲(chǔ)備：為防止經(jīng)常儲(chǔ)備交貨延誤，運(yùn)輸延誤，檢驗(yàn)后因質(zhì)量問題退貨等造成的供，產(chǎn)脫節(jié)而設(shè)置的儲(chǔ)備l 經(jīng)常儲(chǔ)備：前后兩批物資的間隔期中，為保證生產(chǎn)正常進(jìn)行所必需的儲(chǔ)備l 季節(jié)性儲(chǔ)備：為克服受季節(jié)性因素對(duì)供應(yīng)的影響，而建立的物資儲(chǔ)備河南農(nóng)大經(jīng)管學(xué)院ZHENG25固定庫存控制l 定期訂購庫存：訂購的時(shí)間預(yù)先固定，每次訂購的數(shù)量不固定，具體根據(jù)庫存的情況來決定l 定量訂購庫存：訂購時(shí)間不定，而每次訂購的數(shù)量固定不變又稱“三堆法”河南農(nóng)大經(jīng)管學(xué)院ZHENG26物料需求計(jì)劃 l 根據(jù)生產(chǎn)品的種類和數(shù)量，確定材料和零配件的數(shù)量指導(dǎo)外購和存貨 河南農(nóng)大經(jīng)管學(xué)院ZHENG27三、Production Control 生產(chǎn)控制l 生產(chǎn)時(shí)間組織 Sequential scheduling 順序移動(dòng)Parallel scheduling 平行移動(dòng)Sequential-parallel scheduling 平行順序移動(dòng)l 福特的流水線河南農(nóng)大經(jīng)