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Pengendalian Manajemen: Kiat Memenangkan Persaingan Global

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  • Abriyani Puspaningsih

Abstract

Dalam menghadapi persaingan global mamjemen harus dapat mengelola perusahaan dengan baik. Salah satu cara pengelolaan perusahaan yaitu dengan pengendalian mamjemen. Proses pengendalian mamjemen meliputi: Perencanaan, Penganggaran, Implementasi dan Evaluasi Kinerja. Berdasar rencana stratejik, kemudian disusun anggaran. Anggaran dapat digunakan sebagai alat perencanaaan jangka pendek dan sebagai alat pengendalian bagi manajemen. Pengendalian harus dilakukan secara periodik agar manajemen memiliki kesempatan untuk melakukan tindakan koreksi dan pengendalian dapat dilakukan secara terus menerus sepanjangperiode anggaran. Dalam proses pengendalian dengan menggunakan selisih antara anggaran dan realiasasinya ada prinsip yang sebaiknya diterapkan yaitu: The montly profit report should contain no major surprise. Penyimpangan (informasi yang signifikan) harus segera dikomunikasikan. Komuntkasi secaraformal juga diperlukan karem memberikan pressure untuk segera melakukan tindakan koreksi.

Suggested Citation

  • Abriyani Puspaningsih, 2005. "Pengendalian Manajemen: Kiat Memenangkan Persaingan Global," Jurnal Aplikasi Bisnis, Universitas Islam Indonesia, vol. 6(8), pages 623-629.
    • Handle: RePEc:uii:jabisf:v:6:y:2005:i:8:p:623-629:id:7394
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