Pengendalian Manajemen merupakan proses dengan para manajer mempengaruhi anggota organisasi lainnya untuk mengimplementasikan strategi organisasi. Unsur-unsur sistem pengendalian manajemen meliputi perencanaan strategis, pembuatan anggaran, alokasi sumber daya, pengukuran, evaluasi dan penghargaan atas kinerja, alokasi pusat tanggung jawab dan penetapan harga transfer. Kegiatan Pengendalian Manajemen : Merencanakan apa yang seharusnya dilakukan organisasi, Mengkoordinasikan aktivitas-aktivitas dari beberapa bagian organisasi, Mengomunikasikan informasi, Mengevaluasi informasi, Memutuskan tindakan apa yang seharusnya diambil jika ada, Mempengaruhi orang-orang untuk mengubah perilaku mereka.
Pengendalian Formulasi strategis merupakan proses memutuskan tujuan organisasi dan strategis untuk mencapai tujuan-tujuan ini. Strategis menetapkan secara umum arah dan tujuan pengerakan organisasi yang diinginkan oleh manajemen senior. Jadi formulasi strategis adalah proses pengambilan keputusan strategi baru, sementara pengendalian menajemen adalah proses implementasi strategi tersebut. (other sources Articles material collected by: Frans Hero K. Purba)
Implementation of Efficiency and Effectiveness of Corporate Development Control
To manage the business and its resources in order to achieve effectiveness and high efficiency is a logical consequence of the company's desire to obtain the optimal benefit to the survival and growth of the company itself. Growing companies followed by a more complex course and extent of activities and problems faced thereby encouraging the emergence of a new field of auditing the inspection operation (operational audits). Operational inspection is an operating activities of an organization that aims to examine the efficiency and effectiveness of operations. Operational inspection activity will be beneficial for many companies because it can support the smooth implementation of continuity of operations against the company in the future. One of the functions within the company is selling function, where the sale is one of the main activities carried out in a company, so we need to receive considerable attention and the best possible management. Failures in sales activity will greatly influence the continuity of operations, because the sale is the company's main revenue source. Factor of internal control systems relating to the sale is necessary, because the sale is one element in the property income component, whose position is very important in corporate sustainability.
Control activities must be introduced companies, ranging from top management level to lower levels. Each job description should include the employees' responsibility to communicate the operational problems, violations of codes of ethics or illegal activities to superiors quickly so that immediate action is taken. Management control systems affect human behavior. Individual actions to achieve their personal goals will also help in achieving organizational goals.
Management control is a process with managers affect members of other organizations to implement organizational strategy. Elements of management control systems include strategic planning, budgeting, resource allocation, measurement, evaluation and appreciation of the performance, allocation of responsibility centers and transfer pricing. Management Control Activities: Plan what you should do the organization, to coordinate the activities of several parts of the organization, Communicating information, evaluate the information, decide what action should be taken if any, Influencing people to change their behavior.
Formulation of strategic control is a process of organizational goals and strategic decision to achieve these goals. Set the general strategic direction and objectives of the organization incrustation desired by senior management. So is the process of strategic formulation of new strategic decision-making, while management control is the process of implementation of the strategy.