1. 管 理 學 Ch.18 控制 Monitoring and Controlling
I like criticism. It makes you strong. - LeBron James
I think it’s very important to have a feedback loop, where you’re constantly thinking about what you’ve done and how you could be doing it better Elon Musk, CEO, Tesla Motors & Space X

2. 測速槍，恆溫器, SOP, KPI
計畫，執行，考核。Plan, Do, See. PDCAB.
新進菜鳥：觀望計較；老鳥：朝九晚五奉公守法； 核心幹部：關心大我長期發展。
內部培訓幹部：買硬體器材，找講師， 自動加班 設計適用課程教材。
Grove 換車胎，遇紅綠燈，見傷者送醫。

3. KPI 設定正確？多挑短期易量化
1. Business: 模仿跟進。跟策略、目標有關？ Liquidity: current ratio, Leverage: debt to assets, Activity: inventory turnover, Profitability: return on investment. Balanced Scorecard (BSC): 爭取新客戶數，店數成長… 2. Government: 被動形式化，討價還價。部屬不服領導放水。 觀光總收入，客運量…(直接比較自己過去、競爭對手現在) 報案電話10秒內接通的比率，海關電子申報10分鐘內處理的比率， 民間退稅14天內完成的比率，桃園機場服務品質之國際評比排名。 3. University:重量不重質。 發表論文數，接計畫金額，招生數…… 授課內容，態度與方法… …STAR, 2A3P

4. 綱要
1. 控制之基本概念 What and Why? 2. 控制之程序 Control Process 3. 衡量組織績效 How Organizational Performance is Measured? 4. 控制組織績效之工具 Tools for Measuring Organizational Performance 5. 有關控制之實務課題 Contemporary Issues

5. 18.1 What Is Control? 討論：control 之中譯？
Controlling - the process of monitoring, comparing, and correcting work performance.
The Purpose of Control
To ensure that activities are completed in ways that lead to the accomplishment of organizational goals.
討論：control 之中譯？

6. Designing Control Systems
Market Control （市場）
Emphasizes the use of external market mechanisms to establish the standards.
e.g., cost, market share.
Bureaucratic Control （科層）
Emphasizes organizational authority and relies on rules, regulations, procedures, and policies.
Clan Control （文化）
Regulates behavior by shared values, norms, traditions, rituals, and beliefs of the firm’s culture.

7. Why Is Control Important?
As the final link in management functions:
Planning
Controls let managers know whether their goals and plans are on target and what future actions to take.
Empowering employees
Control systems provide managers with information and feedback on employee performance. (micro- management)
Protecting the workplace
Controls enhance physical security and help minimize workplace disruptions.

8. The Planning-Controlling Link8

9. 18.2 控制之程序
1. 衡量實際績效, Measuring actual performance. 2. 和標準比較, Comparing actual performance against a standard. 3. 採取管理行動, Taking managerial action to correct deviations or inadequate standards.

10. The Control Process: MBE10

11. Measuring: How and What
Sources of Information (How)
Personal observation 農夫腳步
Statistical reports
Oral reports
Written reports
Control Criteria (What)
Customers/Employees
Satisfaction
Turnover
Absenteeism
Budgets
Costs
Output
Sales

12. Sources of Information for Measuring Performance
Four approaches used by managers to measure and report actual performance are personal observations, statistical reports, oral reports, and written reports. Exhibit 18-3 summarizes the advantages and drawbacks of each approach. Most managers use a combination of these approaches.

13. Defining the Acceptable Range of Variation
Comparing: SQC chart: random? trend?
Defining the Acceptable Range of Variation

14. Green Earth Gardening Supply — June Sales
Let’s work through an example. Chris Tanner is a sales manager for Green Earth Gardening Supply, a distributor of specialty plants and seeds in the Pacific Northwest. Chris prepares a report during the first week of each month that describes sales for the previous month, classified by product line. Exhibit 10-5 displays both the sales goals (standard) and actual sales figures for the month of June.
After looking at the numbers, should Chris be concerned? Sales were a bit higher than originally targeted, but does that mean there were no significant deviations? That depends on what Chris thinks is significant; that is, outside the acceptable range of variation. Even though overall
performance was generally quite favorable, some product lines need closer scrutiny. For instance, if sales of heirloom seeds, flowering bulbs, and annual flowers continue to be over what was expected, Chris might need to order more product from nurseries to meet customer demand. Because sales of vegetable plants were 15 percent below goal, Chris may need to run a special on them. As this example shows, both overvariance and undervariance may require managerial attention, which is the third step in the control process.

15. 賣酒公司為例 Sales Performance Figures
Brand
Heineken
Molson
Irish Amber
Victoria Bitter
Labatt’s
Corona
Amstel Light
Dos Equis
Tecate
Standard
1,075
630
800
620
540
160
225 80
170
Actual
913
634
912
622
672
140
220 65
286
Over (under)
(162)＊ 4
112 ＊ 2
132 ＊
(20)＊
(5)
(15) ＊
116 ＊ 15

16. Taking Managerial Action
“Doing nothing”
Corrective Actions: Change strategy, structure, compensation scheme, training programs; redesign jobs; fire employees
Immediate: correct the problem at once. 拉牛出溝
Basic: correct the source of the deviation.防牛再陷
Revising the standard
Resetting goals that were initially set too low or too high.

17. Managerial Decisions in the Control Process 學生學習為例17

18. 18. 3 Organizational Performance
What Is Performance?
The end result of an activity.
KPI: Key Performance Indicator

19. Performance Measures
Productivity: the overall output of goods and/or services divided by the inputs needed to generate that output.
Organizational Effectiveness
Systems resource model
The process model
The multiple constituencies model

20. Industry and Company Rankings
Sales, Profits, Revenue per employee: Fortune 1000, Forbes 500,
製造1000大, 服務500大, 金融100大
Customer satisfaction surveys:
ACSI, JD Power
Others: Corporate culture audits, compensation and benefits surveys 20

21. Popular Industry and Company Rankings

22. Controlling for Employee Performance
Disciplinary actions actions taken by a manager to enforce the organization’s work standards and regulations.
Delivering Effective Performance Feedback - managers need to provide their employees with feedback so that the employees know where they stand in terms of their work.

23. Types of Discipline Problems and Examples
Exhibit 10-8 lists some common types of work discipline problems and examples of each. In those circumstances, it’s important for a manager to know what the organization’s policies are on discipline. Is there a process for dealing with unsatisfactory job performance? Do warnings need to be given when performance is inadequate? What happens if after the warnings, performance or the troublesome behavior doesn’t
improve? Disciplinary actions are never easy or pleasant; however, discipline can be used to both control and correct employee performance, and managers must know how to discipline.

24. 18.4 Tools for Controlling OP
Feedforward Control
A control that prevents anticipated problems before actual occurrences of the problem. e.g., Building in quality through design. Requiring suppliers conform to ISO 9002.
Concurrent Control
 A control that takes place while the monitored activity is in progress. eg. Direct supervision: management by walking around (MBWA).
Feedback Control
A control that takes place after an activity is done.

25. Types of Control: 考試作弊為例
Input
Output
Processes
Anticipates
problems
Feedforward
Control
Corrects
problems as
they happen
Concurrent
Control
Corrects
problems after
they occur
Feedback
Control 25

26. Financial Controls Traditional: 比自己過去，比別人現在 Liquidity: current ratio
Leverage: debt to assets
Activity: inventory turnover
Profitability: return on investment
Balanced Scorecard 26

27. Popular Financial Ratios

29. Operation Excellence 營收、獲利：每三年成長一倍 ROA ≧10％ ROE ≧ 20% Debt Ratio ≦ 50%
CCC (Cash Conversion Cycle) ≦ 30天
討論：BU: ROIC (Investment Capital) ≧ 20% 29

30. 平衡計分卡: Balanced Scorecard, by Kaplan, R. S.
BSC Is a measurement tool that uses goals set by managers in four areas to measure a company’s performance:
Financial
Customer
Internal processes
People/innovation/growth assets
傳統財務會計模式只重短期財會指標
討論：杜教授改期中考卷，十五世紀威尼斯商人，
　　　Grove 的早餐工廠，生命中同時拋接的五個球。

31. BSC 31

32. Information Controls
As a tool to help managers control other organizational activities. e.g., ERP, RFID.
Management Information Systems (MIS): A system used to provide management with needed information on a regular basis.
EDP, DSS, ES, AI.
成績預警系統

33. Benchmarking of Best Practices
Benchmarking - the search for the best practices among competitors or non-competitors that lead to their superior performance.
Benchmark - the standard of excellence to measure and compare against.

34. Suggestions for Internal Benchmarking
Exhibit provides some suggestions for internal benchmarking.

35. 18.5 Contemporary Issues in Control
Cross-Cultural Issues
The use of technology to increase direct corporate control of local operations
Legal constraints on corrective actions in foreign countries
Difficulty with the comparability of data collected from operations in different countries.
討論：外商公司360度績效考核

36. Workplace Concerns
Workplace privacy versus workplace monitoring:
, telephone, computer, and Internet usage
Productivity, harassment, security, confidentiality, intellectual property protection e.g., 高層涉嫌內線交易、集體收賄，機密外洩（轉寄公司策略，設計圖，介面外流），帶槍投靠競爭對手，工研院 Top 5, 電子監控系統，凡走過必留痕！預防，控告，偵辦中，和解。
Employee theft
The unauthorized taking of company property by employees for their personal use.
Workplace violence
Anger, rage, and violence in the workplace is affecting employee productivity. e.g., Road rage.

37. Types of Workplace Monitoring by Employers

38. Control Measures for Employee Theft or Fraud

39. Workplace Violence
Witnessed yelling or other verbal abuse 42%
Yelled at co-workers themselves 29%
Cried over work-related issues 23%
Seen someone purposely damage machines or furniture 14%
Seen physical violence in the workplace 10%
Struck a co-worker 2%

40. Control for Deterring or Reducing Workplace Violence

41. Customer Interactions
Service profit chain - the service sequence from employees to customers to profit.
Corporate governance - the system used to govern a corporation so that the interests of corporate owners are protected.

42. 服務利潤鏈 * 留住顧客 * 再光顧 * 介紹其他顧客 * 服務顧客的 * 工作環境的設計 * 工作設計 * 員工的評選與發展
* 服務顧客的 結果
* 工作環境的設計
* 工作設計
* 員工的評選與發展
* 獎勵表揚員工
* 顧客服務的工具
* 設計及提供服務
以滿足目標顧客的 需求
服務利潤鏈 42

43. Corporate Governance
The system used to govern a corporation so that the interests of the corporate owners are protected.
Changes in the role of boards of directors
Increased scrutiny of financial reporting (Sarbanes-Oxley Act of 2002)
More disclosure and transparency of corporate financial information
Certification of financial results by senior management

44. 回顧
1. Explain the nature and importance of control. planning - controlling link, market, bureaucratic, clan control 2. Describe the three steps in the control process: monitoring, comparing, correcting 3. Explain how organizational and employee performance are measured. 4. Describe tools used to measure organizational performance. feedforward, concurrent, feedback control 5. Discuss contemporary issues in control.

45. Terms to Know market control bureaucratic control clan control
control process
range of variation
immediate corrective action
basic corrective action
organizational performance
productivity
organizational effectiveness
feedforward control
concurrent control
feedback control
management by walking around (MBWA)
economic value added (EVA)
market value added (MVA)
management information system (MIS)
data
information
balanced scorecard
employee theft
service profit chain
corporate governance