8

Controlling
(Management Functions)
(Planning)


(Cost Efficiency)

8.1
(Measurement)

(Koontz Weihrich, 1998 : 490)


(Robbins Coulter, 1999 : 554) (Control)

8.2

(Operational Control),

208
(Tactical Control)
(Strategic Control) 3 (Dubrim Irelanf, 1993 : 382)
8.2.1 (Operational Control)


8.2.2 (Tactical Control)
(Competitor),
(Supplier), (Customer Reactions)
(Feedback)
8.2.3 (Strategic Control)

3
3 (Dubrin Ireland, 1993 : 382)
. (William G. Ouchi Robbins Coulter, 1999 : 554)
3

1) (Market Control)
(The Use of External Market Mechanisms)


2) (Bureaucratic Control)
(Authority), (Administrative
Rules), (Regulations), (Procedures), (Policies),
(Standardization of Activities) (Other Administrative
Mechanisms)

(Job Description) (Budget)
3) (Clan Control)

(Shared Values), (Norms),
(Traditions), (Rituals), (Belief) (Organizational Culture)

209

(Robbins Coulter, 1999 : 563-566)

3 (Management Process)
(Feed Forward Control), (Concurrent Control)
(Feedback Control) 8-1
INPUT

PROCESSES

OUTPUT

8-1
: Robbins Coulter, 1999 : 564
1) (Feed Forward Control)

(McDonalds) (Moscow)



(Omaha)


(Timely)
(Accurate Information)

210
2) (Concurrent Control)
(Direct
Supervision)

(Management By Walking Around - MBWA)
3) (Feedback Control)

8.3

1
( 4)

(Competitive Advantage)
(Differentiation Strategy) (Cost Leadership Strategy)


8-2
1.

2.

3.

6.

5.

4.

8-2
: Dubrin Ireland, 1993 : 383

211
2

(Profitability),
(Market Share), (Productivity), (Product
Leadership), (Human Resources Development),
(Employee Attitudes), (Social Responsibility),
(Balance Between Shot-term and Long-term Objectives)
(Performance Standards) (Dubrin Ireland, 1993 : 385)
(Performance Standard) 3
,
(Dubrin Ireland, 1993 : 388-390)
1) (Statistical Standards)

(Average)
(Midpoint)
,

(The
Scheduled-maintenance Programs)


2) (Managerial Judgment Standards)




95



3) (Engineered Standards)
(Objective) (Quantitative Analyses of Specific Work Situations)

(Machine Output Standards)

212
(Time Standards) (Time Standards)

8
(Personal Time), (Fatigue),
(Unavoidable Delays)
.
(Frederick W. Taylor) ..1881 (Midvale Steel Company)
2

(Dubrin Ireland, 1993 : 388 - 390)
3

(Validity)
(Reliability)

4 2
3
3

5 4





350

(Dubrin Ireland, 1993 : 392)
6

213
2
(Dubrin Ireland, 1993 : 393)
8.4

2
(Task Controls) (Behavioral Controls)
8.4.1 (Task Controls)
3

8.4.1.1 (Budgetary Control Devices)

(Single-use Plan)





(Performance Standard) 4
(Dubrin Ireland, 1993 : 403-410)
) (Operating Budgets)
(Revenues) (Sales) (Expenses)
3
1) (Sales or Revenue Budget)
(
)

, ,

2) (Expense Budget)

214

3) (Budget Income Statement)

(Net Income)

8-1
8-1

31 2544

1,600,000

150,000

250,000

200,000

1,000,000

25,000,000
17,000,000
8,000,000

3,200,000
4,800,000
800,000
4,000,000

) (Capital Expenditures Budgets)

215
) (Financial Budgets)

1) (Cash Budgets)





2) (Budgets Balance Sheet) ,
8-2
8-2

31 2544
:

20,000,000
18,500,000
41,500,000
800,000
34,000,000
(12,000,000)

15,000,000
4,000,000

50,000,000
28,800,000

80,800,000

22,000,000
102,800,000

19,000,000
5,000,000
24,000,000

78,800,000
102,800,000

216
) (Zero-Base Budgeting)
(Incrementalism)

()

1)

2)
3)

8.4.1.2 (Financial Ratio Analysis)

(
)



4
(Dubrin Ireland, 1993 : 411 415)
) (Liquidity Ratios)

1) (Current Ratios)

( , 2542 : 172)
(

1 )
= /

217
2) (Quick Ratio)
(Acid Test Ratio)*


( , 2542 : 671 672) (Current Assets)
(Cash) (Accounts Receivable), (Marketable
Securities), (Prepaid Expenses) (Inventory)
(Current Liabilities)
= ( ) /
) (Asset Management Ratio)


()
()
3
1) (The Asset Turnover Ratio)

(, , , , )
(, )

= /
2) (Fixed Asset Turnover Ratio)

= /
* (Acid Test Ratio)
( , 2542 : 6)

218
3) (Inventory Turnover Ratio)

1

= /
) (Debt Management Ratio)


(Debt-to-equity Ratio)


(Creditors)

= /
) (Profitability Ratios)






1) (Return on Total Assets Ratio)
()

= /

219
2) (Profit Margin on Sales Ratio)




= /



8.4.1.3 (Other Control Devices)


) (Statistical Data)




) (Reports and Analysis)

) (Operation Audit)


) (Personal Observation)

220
(Management By Walking Around)

) (Operation Controls)

2
1) (Control Charts)

(Total Quality)
(Control Charts)

(Acceptance) (Rejection)



1.1) (Change Cause)
1.2)
(Assignable Cause)

8-3

8-3

221
8-3




2) EOQ (Economic Order Quantity Model)

EOQ
4
(Ordering) (Carrying Inventory)
(Robbins Coulter, 1999 : 623)
2.1) (Purchase Costs)



2.2) (Ordering Costs)
(Suppliers)


2.3) (Carrying Costs)
(Capital Cost)
(Handling and Storage Cost) (Spoilage Cost)
(Insurance and Tax Cost) (System Cost)
(Obsolescence) (Interest) (Price Changes) 8-4

8-4

222
8-4

2.4) (Stock Cost)

(Good Will)




8-5

8-5
8-5


8-6

223

8-6
8-6

(Total Cost)


30,000
500 60 (30,000 /
500) 250 (500 / 2)

3,000
10 (30,000 / 3,000) 1,500 (3,000 / 2)

(Average Inventory)
(Minimum Inventory)

(, 2543 : 120)
= ( + ) / 2

224



( , 2543 : 120)
EOQ (Robbins Coulter, 1999 : 629)
EOQ =
D
OC
V
CC

=
=
=
=

2 D OC
VCC

EOQ
40,000 (D) 500 (V)
75 (OC)
, 20 (CC)
EOQ (Robbins Coulter, 1999 : 629)
EOQ =

2 4,000 75
500 0.20

EOQ =

6,000

EOQ =

77.45 78

78
52 (4,000 / 78) (Robbins Coulter, 1999 : 629)
) (Time - event Network Analysis) (Project)



2

225
1) (Gantt Chart)
(Henry Gantt) 20
(Scientific Management) Bar Chart


8-3
8-3 (Gantt Chart)
.. 2009

1 2 3 4 5 6 7 8 9 10 11 12

1

: 1 12 .. 2009

2) (PERT Program Evaluation Review Technique) PERT

PERT (Gantt Chart)

226
(2541 : 271) PERT 2
1)


PERT 8-7

8-7 PERT
2)
4
(Optimistic Time : to) (Most likely : tm) (Pessimistic Time : tp)
(Expected Time : te)
4 PERT / CPM


8.4.2 (Behavioral)



(Robbins Coulter, 1999 : 630631)
8.4.2.1 (Direct Supervision)

(Management By Walking Around MBWA)

227
8.4.2.2 (Performance Appraisal)
(Performance Management)

(Written
Essays), (Critical Incidents)
,
(Graphic Rating Scales ), (Behaviorally Anchored Rating Scales :
BARS) (Graphic Rating Scales)
(Critical Incidents) ,
(Multi Person Comparison) (Group Order
Ranking) (Individual Ranking) (Paired Comparison)
(Objective) MBO
(Management By Objective) 360 (360 Degree Feedback)
(Robbins Coulter, 1999 : 632)
8.4.2.3 (Discipline)


(Absenteeism), (Tardiness), (Abuse of Sick Leave),
(Insubordination), (Failure to Use Safety Devices),
(Alcohol or Drug Abuse), (Theft), (Lying to Superiors),
(Falsifying Information on Employment Applications), (Working for a
Competing Organization) (Criminal Activities)
(Unauthorized Strike Activities) (Robbins Coulter, 1999 : 635)

3 (, 2544 : 244 - 245)
1)

12 1

228



2)

10 %



2.1) 2


3 1


2.2)


(Immediacy), (Impersonal
Nature) ,
(Warning)
(Consistency) The Hot Stove Rule of Discipline (Robbins Coulter,1999 :
635 636)


2.3)

2.4)

229


3 1
300
3)

, , , ,