1 Foundations of Control控制的基础
2 What Is Control and Why Is It Important?什么是控制？控制为何重要？
• Define control.定义控制
• Contrast
the
three
approaches
to
designing control systems.比较控制系统的三种方法
• Discuss the reasons why control is important.详述控制为何重要
• Explain the planning-controlling link.解释计划和控制间的联系 The Control Process控制过程
• Describe the three steps in the control process.描述控制过程的三个步骤
• Explain why what is measured is more critical than how it’s measured.解释为什么衡量什么比如何衡量更重要
• Explain the three courses of action managers can take in controlling.解释控制过程中管理者可以采用的三种行动方案
3 Controlling Organizational Performance监控组织绩效
• Define organizational performance.定义组织绩效
• Describe the most frequently used measures of organizational performance.描述衡量组织绩效常用的方法
Tools for Organizational Performance监控组织绩效的工具
• Contrast feed forward, concurrent, and feedback controls.比较前馈控制、同期控制和反馈控制
• Explain the types of financial and information controls managers can use.解释管理者可以使用的财务控制和信息控制类型
• Describe how balanced scorecards and benchmarking are used in controlling.描述如何在控制中运用平衡计分卡和标杆比较
4 Contemporary Issues in Control当前控制的问题
• Describe how managers may have to adjust controls for cross-cultural differences.描述管理者可能会如何针对文化差异调整控制
• Discuss the types of workplace concerns managers face and how they can address those concerns.详述管理者面临工作场所问题及他们如何处理这些问题
• Explain why control is important to customer interactions.解释为什么控制对客户交互管理是重要的
• Discuss what corporate governance is and how it’s changing.解释什么是公司治理以及它如
何变化
5 What Is Control?什么是控制？
• Controlling控制
The process of monitoring activities to ensure that they are being accomplished as planned and of correcting any significant deviations.控制是对工作情况的监督、对比并纠正的过程。
• The Purpose of Control控制的目的
To ensure that activities are completed in ways
that
lead
to
accomplishment
of
organizational goals.确保各项行动的完成方向朝着达到组织的目标
6 Designing Control Systems设计控制系统
• Market Control市场控制
Emphasizes the use of external market mechanisms to establish the standards used in the control system.一种强调使用外在市场机制，以在系统中建立使用标准来达到控制的方法
External measures: price
competition and relative market share外部市场机制： 价格竞争和相对市场份额
• Bureaucratic Control官僚控制
Emphasizes organizational authority and relies on rules, regulations, procedures, and policies.强调组织的权威，依靠管理规章、制度、过程及政策实现控制目的
• Clan Control小集团控制
Regulates behavior by shared values, norms, traditions, rituals, and beliefs of the firm’s culture.员工的行为靠共同的价值观、规范、传统、仪式、信念及其他组织文化方面的东西来调节
7 Exhibit 18–1 Characteristics of Three Approaches to Control Systems三种控制系统的特征
Type of Control控制Characteristics特征 类型 Market市场 Uses mechanisms, external such as market price competition and relative market share, to establish standards used in system. Typically used by organizations whose products or services are clearly specified and distinct and that face considerable marketplace competition.使用外在市场机制，如价格竞争和相对市场份额，在系统中建立使用标准。适用于产品或服务非常明确或确定，及市场竞争激烈的公司。 Bureaucratic官僚 Emphasizes organizational authority. Relies on administrative and hierarchical mechanisms, such as rules, regulations, procedures, policies, standardization of activities, well-defined job descriptions, and budgets to ensure that employees exhibit appropriate behaviors and meet performance standards.强调组织的权威。依靠管理及等级森严的制度，如规章、制度、过程、政策、行为规范、良好的工作描述和预算来保证员工举止适当并且符合行为标准 。
8 Why Is Control Important?控制为何重要？
• As the final link in management functions:作为管理职能环节中最后一环：
Planning计划
Controls
let
managers
know
whether their goals and plans are on target and what future actions to take.控制确保管理者了解到是否正朝着目标和计划前进，及未来该采取什么行动
Empowering employees向员工授权
Control systems provide managers with information and feedback on employee performance.控制系统可以提供信息并反馈
员工的工作表现
Protecting the workplace保护工作场所
Controls enhance physical security and help minimize workplace disruptions.控制加强人身安全和最大限度地维持组织运作持续
9 Exhibit 18–2 The Planning–Controlling Link计划-控制链
10 The Control Process控制过程
• The Process of Control控制过程
1. Measuring actual performance.衡量实际绩效
2. Comparing actual performance against a standard.将实际绩效与标准进行比较
3. Taking action to correct deviations or inadequate standards.采取管理行动来纠正偏差或不足
11 Exhibit 18–3 The Control Process控制过程
12 Measuring: How and What We Measure衡量：如何衡量与衡量什么
• Sources of Information (How)信息来源 （如何）
Personal observation个人观察
Statistical reports统计报告
Oral reports口头汇报
Written reports书面报告
• Control Criteria (What)控制标准 （什么）
Employees雇员
Satisfaction满意度
Turnover营业额
Absenteeism出勤率
Budgets财政预算
Costs花费
Output产出
Sales销售额
13 Exhibit 18–4 Common Sources of Information for Measuring Performance衡量工作绩效的信息一般来源
14 Comparing比较
• Determining the degree of variation between actual performance and the standard.确定实际工作绩效与标准之间的偏差
Significance of variation is determined by:值得注意的偏差决定于：
The acceptable range of variation from the standard (forecast or budget).可接受的偏差范围（预测或预算）
The size (large or small) and direction (over or under) of the variation from the standard (forecast or budget).偏差的大小和方向（上限和下限）
15 Exhibit 18–5 Defining the Acceptable Range of Variation确定可接受的偏差范围
16 Exhibit 18–6 Sales Performance Figures for July,
Eastern States Distributors七月份销售数据
17 Taking Managerial Action采取管理行动 • Courses of Action行动方案
“Doing nothing” “什么都不做”
Only if deviation is judged to be insignificant.偏离认为是微不足道时的行为。
Correcting actual (current) performance改进实际工作
Immediate corrective action to correct the problem at once.立即采取行动，纠正问题。 Basic corrective action to locate and to correct the source of the deviation.基本纠正行动，找到并纠正偏差的来源。
Corrective Actions纠正措施
– Change strategy, structure, compensation scheme, or training programs; redesign jobs; or fire employees改变管理策略、组织结构、薪酬政策、培养计划、重新分配员工工作、解雇员工
18 Taking Managerial Action (cont’d)采取管理行动 • Courses of Action (cont’d)行动方案（续）
Revising the standard修订标准
Examining the standard to ascertain whether or not the standard is realistic, fair, and achievable.审查标准，以确定是否标准是现实的，公平和可实现的。
– Upholding the validity of the standard.坚持标准的有效性。
– Resetting goals that were initially set too low or too high.重置最初定得过低或过高的目标
19 Exhibit 18–7 Managerial Decisions in the Control Process控制过程中的决策管理
20 Controlling for Organizational Performance监控组织绩效
• What Is Performance?什么是绩效?
The end result of an activity一项活动的最终结果 • What Is Organizational Performance?什么是组织绩效？
The accumulated end results of all of the organization’s work processes and activities组织中所有工作流程和活动的最终累积结果
Designing strategies, work processes, and work activities.设计战略，工作流程和工作活动。
Coordinating the work of employees.协调工作的雇员。
21 Organizational Performance Measures组织绩效衡量 • Organizational Productivity组织生产率
Productivity: the overall output of goods and/or services divided by the inputs needed to generate that output.生产率： 商品和服务的总产出除以生产那些产出的总投入
Output: sales revenues产出：销售收入 Inputs: costs of resources (materials, labor expense, and facilities)投入：资源成本（材料，人工费用和设施）
Ultimately, productivity is a measure of how efficiently employees do their work.总的来说，生产率是衡量员工如何有效地开展工作。
22 Organizational Performance Measures组织绩效衡量 • Organizational Effectiveness组织的有效性
Measuring how appropriate organizational goals are and how well the organization is achieving its goals.检测组织的目标有多少合适以及那些完成的目标状况的标准
Systems resource model系统资源模型
– The ability of the organization to exploit its environment in acquiring scarce and valued resources.该组织在收购稀少和贵贵资源环境的能力。
The process model过程模型
– The efficiency of an organization’s transformation process in converting inputs to outputs.一个组织的投入产出转换过程的效率
The multiple constituencies model多重利益方模型
– The effectiveness of the organization in meeting each constituencies’ needs.组织在满足各个利益方的效能。
• 23 IndIndustry rankings on:产业排名依据：
Profits利润
Return on revenue收入回报
Return on shareholders’ equity股东权益回报
Growth in profits利润增长
Revenues per employee每个员工收入
Revenues per dollar of assets每一美元资产收入 Revenues per dollar of equity每一美元权益收入 • Corporate Culture Audits企业文化审计
• Compensation and benefits surveys报酬和福利调查
• Customer satisfaction surveys用户调查满意度 24 Exhibit 18–8
Popular
Industry
and
Company
Rankings常用的产业和公司排名
25 Tools for Controlling Organizational Performance监控组织绩效的工具
• Feedforward Control前馈控制
A control that prevents anticipated problems before actual occurrences of the problem.能够在问题出现前，阻止预期出现问题的控制
Building in quality through design.设计时考虑到建筑质量
Requiring suppliers conform to ISO 9002.要求供应商符合ISO 9002
• Concurrent Control同步控制
A control that takes place while the monitored activity is in progress.发生在活动进行中的控制
Direct supervision: management by walking around.直接视察：走动管理
26 Exhibit 18–9 Types of Control控制类型
输入 处理
输出
前馈控制 同期控制 反馈控制 预期出现的问题
27 Tools for Controlling Organizational Performance (cont’d)监控组织绩效的工具 • Feedback Control反馈控制
A control that takes place after an activity is done.控制作用发生在行动之后
Corrective action is after-the-fact, when the problem has already occurred.当这个问题已经发生后，采取纠正行动
Advantages of feedback controls:反馈控制的优点：
Provide managers with information on the effectiveness of their planning efforts.为管理者提供关于计划效果的真实信息
Enhance employee motivation by providing them with information on how well they are
纠正发生的问题
纠正发生后的问题
doing.增强员工的积极性
28 Tools for Controlling Organizational Performance: Financial Controls监控组织绩效的工具：财务控制 • Traditional Controls传统控制
Ratio analysis比率分析
Liquidity流动性
Leverage杠杆 Activity活动
Profitability盈利能力 Budget Analysis预算分析
Quantitative standards定量标准 Deviations偏差
• Other Measures其他衡量方法
经济附加值 (EVA)Economic Value Added (EVA) Market Value Added (MVA)市场附加值 (MVA)
29 Exhibit 18–10 Popular Financial Ratios流行的财务比率
30 Exhibit 18–10 Popular Financial Ratios (cont’d)流行的财务比率（续） 3131
31 Tools for Controlling Organizational Performance:
Financial Controls (cont’d)监控组织绩效的工具：财务控制（续）
• Other Measures其他财务控制衡量标准
Economic Value Added (EVA)经济附加值 (EVA)
How much value is created by what a company does with its assets, less any capital investments in those assets: the rate of return earned over and above the cost of capital.一个公司对它的资产应用创造多少经济价值减去公司对它的资本投资
– The choice is to use less capital or invest in high-return projects.使用更少的资本，或把资产投资于高回报的项目
32 Tools for Controlling Organizational Performance: Financial Controls (cont’d)监控组织绩效的工具：财务控制 • Other Measures (cont’d)其他财务控制衡量标准
Market Value Added (MVA)市场附加值 (MVA)
The value that the stock market places on a firm’s past and expected capital investment
projects股市对一个公司过去或预期资本投资项目价值的评价
If the firm’s market value (its stock and debt) exceeds the value of its invest capital (its equity and retained earnings), then managers have created wealth.如果公司的市值比所投入公司的资本大，它就有一个正的MVA，表明公司已经创造了财富
• The Practice of Managing Earnings利润管理活动 33 Controlling Organizational Performance控制组织绩效 • Balanced Scorecard平衡计分卡
Is a measurement tool that uses goals set by managers in four areas to measure a company’s performance:是一种绩效衡量工具，管理者通过在一下四个领域设定目标来考察公司的绩效： Financial财务
Customer顾客
Internal processes内部过程
People/innovation/growth assets人力/改革/资产增长
Is intended to emphasize that all of these areas are important to an organization’s success and that there should be a balance among them.着重强调，所有这些领域对组织的成功都很重要，它们之间应该有一个平衡点
34 Information Controls信息控制
• Purposes of Information Controls信息控制目的
As a tool to help managers control other organizational activities.帮助管理者控制其他组织活动的工具
Managers need the right information at the right time and in the right amount.管理者需要在正确的时间得到正确信息
As an organizational area that managers need to control.管理者需要控制的组织领域
Managers must have comprehensive and secure
controls in place to protect the organization’s important information.管理者必须建立全面的和安全的管制，以保障该组织的重要信息
35 Information Controls信息控制
• Management Information Systems (MIS)管理信息系统 (MIS)
A system used to provide management with needed information on a regular basis.一个在正常的基础上为管理提供必要信息的系统
Data: an unorganized collection of raw, unanalyzed facts (e.g., unsorted list of customer names).数据：收集到的原始信息，未经分析的事实（例如，未排序顾客信息清单 Information: data that has been analyzed and organized such that it has value and relevance to managers.信息：进行分析和处理后的数据，对相关管理人员已其拥有价值
36 Benchmarking of Best Practices最佳实践的杠杆比较 • Benchmark杠杆
The standard of excellence against which to measure and compare.据以进行测量和比较卓越成就的标准
• Benchmarking杠杆比较
Is the search for the best practices among competitors or noncompetitors that lead to their superior performance.从竞争者和非竞争者中寻找致使他们成功的最佳实践
Is a control tool for identifying and measuring specific
performance
gaps
and
areas
for
improvement.用来确定具体绩效差距和潜在需要提高领域的工具
37 Exhibit 18–11 Steps to Successfully Implement an Internal Benchmarking Best Practices Program成功执行一个内部标杆比较最佳实践项目的步骤
1. Connect best practices to strategies and goals.将最佳实践同组织战略和目标联系起来 2 Identify best practices throughout the organization确定整个组织的最佳实践
3 Develop best practices reward and recognition systems.发展最佳实践奖赏和承认系统
4 Communicate best practices throughout the organization.在整个组织中进行最佳实践沟通 5 Create a best practices knowledge-sharing system.在整个组织中进行最佳实践沟通
6 Nurture best practices on an ongoing basis.在正在进行的基础上培养最佳实践
38 Contemporary Issues in Control当前的控制问题 • Cross-Cultural Issues跨文化差异
The use of technology to increase direct corporate control of local operations在高科技协助下加强对本土运营的直接协作
Legal constraints on corrective actions in foreign countries在外国法律限制协作行动
Difficulty with the comparability of data collected from operations in different countries不同国家数据搜集的可比性
39 Contemporary Issues in Control (cont’d)当前的控制问题（续）
• Workplace Concerns工作场所问题
Workplace privacy versus workplace monitoring:工作场所的隐私与工作场所监测
E-mail, telephone, computer, and Internet usage电子邮件,电话，电脑和互联网的使用
Productivity, confidentiality,
harassment, intellectual
security, property
protection生产力，骚扰，安全性，保密，保护知识产权
Employee theft员工偷窃
The unauthorized taking of company property by employees for their personal use.未被授权使用公司资产的个人行为
Workplace violence工作场所暴力
Anger, rage, and violence in the workplace is affecting employee productivity.工作场所的愤怒、狂暴和暴力威胁到员工安全并影响生产率
40 Exhibit 18–12
Types of Workplace Monitoring by Employers工作场所监视类型
41 Exhibit 18–13 Control Measures for Employee Theft or Fraud阻止或减少员工偷窃或欺诈的控制方法
42 Exhibit 18–14 Workplace Violence工作场所暴力 Witnessed yelling or other verbal abuse目睹喊叫或谩骂 42%
Yelled at co-workers themselves对自己同事喊叫 29% Cried over work-related issues为与工作有关的事情而哭泣 23%
Seen someone purposely damage machines or furniture看到有人故意毁坏机器或家具 14%
Seen physical violence in the workplace亲眼看见有人在工作场所大家 10%
Struck a co-worker殴打同事 2%
43 Exhibit 18–15 Control Measures for Deterring or Reducing Workplace Violence阻止或减少工作场所暴力的控制方法
44 Contemporary Issues in Control (cont’d)当前的控制问题（续）
• Customer Interactions顾客交互控制
Service profit chain服务利润链
Is the service sequence from employees to customers to profit.从员工到顾客再到利润的连续服务的过程
Service capability affects service value which impacts on customer satisfaction that, in turn, leads
to customer loyalty in the form of repeat business (profit)服务能力决定服务价值进而影响客户满意度，反过来，导致客户忠诚度直接影响到公司的收入和利润
45 Exhibit 18–16 The Service Profit Chain服务利润链
46 Contemporary Issues in Control (cont’d)当前的控制问题（续）
• Corporate Governance公司治理
The system used to govern a corporation so that the interests of the corporate owners are protected.用来
控制一个企业以保护企业所有者利益的系统
Changes in the role of boards of directors加强董事会作用
Increased scrutiny of financial reporting (Sarbanes-Oxley Act of 2002)增加财务报告的审议 (萨班斯-奥克斯利法案 2002)
– More disclosure and transparency of corporate financial information更多地披漏财务信息，使其更透明
– Certification of financial results by senior management高层管理者对公司财务结果作出证明
47 Terms to Know相关术语 • controlling控制
• market control市场控制 • bureaucratic control官僚控制 • clan control小集团控制 • control process控制过程
• range of variation偏差范围
• immediate corrective action直接纠正行动 • basic corrective action彻底纠正行动
• performance绩效
• organizational performance组织绩效 • productivity生产率
• organizational effectiveness组织有效性 • feed forward control前馈控制
• concurrent control同步控制
• management by walking around走动管理 • feedback control反馈控制
• economic value added (EVA)经济附加值 (EVA) • market value added (MVA)市场附加值 (MVA 48 Terms to Know (cont’d)相关术语（续
• management information system (MIS)信息管理系统 (MIS)
• data数据
• information信息
• balanced scorecard杠杆比较
• employee theft员工偷窃 • service profit chain服务利润链
• corporate governance公司治理
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