Management Control System : Logical integration of techniques to gather and use information
Setting Goals, Measures and Targets
- Dibuat oleh top management, critical process management
- Ujung2xnya terbentuk RJPP/BP ( Business Plan)
1) Sasaran
2) Strategi
3) Kebijakan
4) Rencana Kerja
5) Monitoring
a.Biasanya terjadi pengendalian, terhadap tren yang ada sekarang adalah antisipasi, jadi sebelum timbul keadaan keadaan yang tak terduga langkah langkah yang di ambil bisa dipikirkan.
b. Critical process manager dan lower manager mengembangkan pengukuran performance secara spesifik untuk setiap objektif
c. Critical process , related activities that directly affect the achievemnt of organizational goals
d. Key Succes Factors, action that mus be done will in order to drive the organization towards it goals
e. Operation control : Finding the best operation decisions
f. Financial control : focuses on overall assesment of how well operations control is working to improve financial performance
g. Responsibilitu center : set off activities assigned to manager or team of manager
h. Responsibility center
1. cost center = cost
2. profit center = Revenue + Cost
3. Investment center = Revenue, Expenses, Investmend used.
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