TEORI DAN MODEL DALAM PENGURUSAN KEWANGAN TEORI UMUM: Teori “Human Capital” atau Modal Insan Teori Sistem dalam Pengurusan Model dalam Perancangan Kewangan (Knight, 1993) Model dalam Membuat Keputusan dalam Agihan Sumber /Berbelanja Model Pengurusan Bush (2010) Model Sutton (1996)

MAKSUD DAN KEPENTINGAN TEORI DAN MODEL A theory presents a systematic way of understanding events, behaviors and/or situations. : an idea or set of ideas that is intended to explain facts or events : an idea that is suggested or presented as possibly true but that is not known or proven to be true : the general principles or ideas that relate to a particular subject A scientific model is a conceptual, mathematical or physical representation of a real-world phenomenon. A model is generally constructed for an object or process when it is at least partially understood, but difficult to observe directly.  MAKSUD DAN KEPENTINGAN TEORI DAN MODEL

TEORI YANG RELEVAN TEORI MODAL INSAN (HUMAN CAPITAL THEORY) TEORI SISTEM TEORI YANG RELEVAN

TEORI “HUMAN CAPITAL” atau modal insan Modal insan ialah sejumlah kompetensi, pengetahuan, tabiat, atribut sosial dan personaliti, termasuk kreativiti, kebolehan kognitif, yang membolehkan individu melaksanakan sesuatu tugas yang menghasilkan nilai ekonomi. TEORI “HUMAN CAPITAL” atau modal insan

TEORI “HUMAN CAPITAL” atau modal insan Ahli ekonomi: Pendidikan dan latihan sebagai pelaburan individu untuk memperoleh pulangan wang dalam pasaran buruh Modal insan ialah kemahiran individu yang boleh menyumbang status ekonomi mereka (Adam Smith, John Stuart Mill, Alfred Marshall) Justifikasi kos dalam pendidikan dan subsidi kerajaan dalam pendidikan dan latihan: Pengetahuan dan kemahiran yang diperoleh melalui pelaburan dalam pendidikan boleh meningkatkan produktiviti manusia . TEORI “HUMAN CAPITAL” atau modal insan

INPUT PROSES OUTPUT TEORI SISTEM

TEORI SISTEM DALAM PENGURUSAN KEWANGAN PELAJAR Bilangan Umur Kebolehan Akademik Motivasi Dana Sekolah Kerajaan Derma Yuran Sumber lain PROSES PENDIDIKAN Kurikulum, kaedah, teknologi, latihan Perkhidmatan sokongan KELUARAN Pengetahuan Kemahiran Sikap SUMBER KEWANGAN Modal Pendapatan Belanjawan SUMBER MANUSIA DAN ASET FIZIKAL Guru Kakitangan am Peralatan Bangunan PENGGUNAAN MASA Kalendar persekolahan Jadual kelas Hari dan waktu bekerja Pengalaman pembelajaran pelajar MANFAAT Tenaga kerja Warganegara baik Individu seimbang A MODEL FOR SCHOOL FINANCIAL MANAGEMENT (KNIGHT,1993) Several features of this model stand out: Finance triggers and controls the system. Financial resources are only a part of the system. The whole system is susceptible to good management. Given the importance of feedback to the system, good management information is essential. Financial management has two face Sumbangan dana Yuran Fund raising Sumbangan sumber Sumbangan masa Staff Pelajar Ibubapa komuniti DASAR PENDIDIKAN, POLISI, PERATURAN Kerajaan PIBG Politik Petunjuk Sumber yang masuk Maklumbalas dalaman Maklumbalas luaran Model sistem pengurusan kewangan Knight

IMPLIKASI MODEL KNIGHT (1993) Kewangan pencetus dan mengawal sistem Sumber kewangan hanya sebahagian daripada sistem Keseluruhan sistem memerlukan pengurusan yang berkesan Pengurusan maklumat yang berkesan penting untuk mendapatkan maklum balas. Pengurusan kewangan mempunyai dua aspek: WANG vs KOS IMPLIKASI MODEL KNIGHT (1993)

MODEL YANG RELEVAN MODEL PERANCANGAN (KNIGHT, 1993) MODEL MEMBUAT KEPUTUSAN DALAM AGIHAN SUMBER (BUSH, 2010) MODEL MEMBUAT KEPUTUSAN DALAM BERBELANJA (SUTTON, 1996) MODEL YANG RELEVAN

Kepentingan perancangan Perancangan dan membuat keutamaan adalah asas kepada pengurusan kewangan yang berkesan Perancangan perlu kepada objektif jangka panjang Teknik: Analisis SWOT Kepentingan perancangan

PENDEKATAN PERANCANGAN (MODEL PERANCANGAN KNIGHT) RASIONAL PRAGMATIK KEUSAHAWANAN (ENTREPRENEURIAL) LATERAL PENDEKATAN PERANCANGAN (MODEL PERANCANGAN KNIGHT)

PENDEKATAN RASIONAL PENDEKATAN RASIONAL CIRI-CIRI Analysis of institution’s current performance and situation. Produce long term mission, goals or vision of the institution. Objectives - what is to be achieved, when, what criteria? Plans - what to be done to achieve objectives? Resources - human, financial and physical resources required. Implementation - how, when and by whom? Monitoring and evaluation - how is it going, criteria for evaluation, and have the objectives been achieved? KELEBIHAN KEKURANGAN Schools are not necessarily rational organisations. Garbage can model. Rational plan needs predictable and stable environment. Can only plan for what you can see. PENDEKATAN RASIONAL

MODEL ‘A’ The rational approach C (not visible from B) Goal B A The rational approach

PENDEKATAN PRAGMATIK PENDEKATAN PRAGMATIK CIRI-CIRI Planning must be a learning and responsive process, learning to understand our changing environment and respond to it (Knight, 1993). Flexible and builds on existing strengths. KELEBIHAN KEKURANGAN Lack clarity of objectives. Short-term. Responds inadequately to sudden change. PENDEKATAN PRAGMATIK

MODEL ‘B’ The pragmatic approach Goals A

PENDEKATAN KEUSAHAWANAN CIRI-CIRI Exploiter of opportunity. Positive search for opportunities. Example: school offering relevant programmes to another organisation. Changes in school uniform. Community education. PENDEKATAN KEUSAHAWANAN

MODEL ‘C’ Entrepreneurial approach Philosophy and values C B A

PENDEKATAN LATERAL PENDEKATAN LATERAL CIRI-CIRI Visionary statement of future goals and identification of possible routes. Indepth analysis, brain-storming and divergent thinking are required. PENDEKATAN LATERAL

MODEL ‘D’ The lateral approach Vision or goal D z B y A

MEMBUAT KEPUTUSAN agihan sumber: MODEL PENGURUSAN (Bush, 2010) Model Rasional Model Kesejawatan (Collegial) Model Politik Model Kekaburan (Ambiguity)

MODEL RASIONAL Perception of a problem or a choice opportunity Analysis of the problem, including data collection Formulation of alternative solutions or choices Choice of the most appropriate solution to the problem to meet the objectives of the organization Implementation of the chosen alternative Monitoring and evaluation of the effectiveness of the chosen strategy Emphasis on ‘value for money’ (VFM) and concepts of: economy – the purchase of a given standard of good or services at lowest cost efficiency – the achievement of given outcomes at least cost effectiveness – the matching of results with objectives MODEL RASIONAL

LIMA PRINSIP PENGURUSAN MODEL RASIONAL Aims and priorities : output budgeting (spending is related to objectives) VS input budgeting (areas of spending) Long term planning Evaluation alternatives – thorough consideration of alternative patterns of expenditure Zero-based budgeting Selecting the most appropriate options LIMA PRINSIP PENGURUSAN MODEL RASIONAL

MODEL KESEJAWATAN (COLLEGIAL) CIRI-CIRI The importance of participation in decision making Teachers have an authority of expertise, give teachers the right to take part in decision making Teacher has a common set of values Decisions are made by consensus

MODEL POLITIK MODEL POLITIK CIRI-CIRI Individuals have both personal and professional interest Aims of different intra groups are likely to conflict Decion making involve bargaining and negotiation The outcome depend on who has the most power Bidding system MODEL POLITIK

MODEL KEKABURAN CIRI-CIRI Stress uncertainty and unpredictability in organizations Environmental and organizational turbulance Lack of clarity about the goals of the organizations Fluid participation in decision making, making the outcomes uncertain and unpredictable Emphasis on unplanned decisions KELEBIHAN Membantu model rasional yang perlu kepada maklumat yang cukup. KEKURANGAN Difficult to determine priorities among competing alternatives because goals are unclear

Model MEMBUAT KEPUTUSAN dalam BERBELANJA: Sutton (1996) BERPUSAT (CENTRALIZED) NYAHPUSAT (DECENTRALIZED) GABUNGAN (HYBRID) Model MEMBUAT KEPUTUSAN dalam BERBELANJA: Sutton (1996)

BERPUSAT HURAIAN Decisions are made by a single body. Can operate through a single person at the extreme or through collective decision making by committees of staff. KELEBIHAN Whole school priorities are better understood and dealt with and all decisions can be made within the school’s global aims and objectives. It encourages whole school consistency and the pursuit of sectional interests is avoided. It is also possible to make decisions much more quickly when fewer people are involved in the process. More appropriate to an autocratic style of management KEKURANGAN simply take last year’s allocations and uprate them in line with inflation or revise them in proportion to changes in the global budget. allocation based on bias and pressure,

MODEL NYAHPUSAT HURAIAN Decisions are made by individual teachers acting as budget holders. formula for the allocation KELEBIHAN greater authority and responsibility, leading to greater job satisfaction. budget holders will be motivated to secure a more efficient and effective use of scarce resources. able to target their spending more accurately to improve the learning experiences of their students. able to implement those spending decisions much more quickly and be more flexible in their purchasing strategies. Developing its middle managers and preparing them for promotion. KEKURANGAN It does not deal adequately with developmental needs The school could in effect have lost control of it if there is no requirement to evaluate, no accountability or expectation that its disposal should be solely related to departmental or whole school objectives.

MODEL HYBRID HURAIAN A combinations of decisions making. Some centralized decisions may be made and other decisions may be made by others through delegation. delegate maintenance expenditure according to a formula, but retain resources for developmental purposes centrally. Some centralized decisions may be made by the headteacher or senior management team alone, whilst other decisions about formal bids may be put to a staff committee or alternatively to governors.