Het vier-instrumentenmodel van managementcontrol

1. Hetvier-instrumentenmodel van managementcontrol

2. Organizing • Organization is the deployment of resources to achieve strategic goals. • It is reflected in • Division of labor into specific departments & jobs • Formal lines of authority • Mechanisms for coordinating diverse organizational tasks

3. Organization Structure Defines how tasks are divided, resources are deployed, and departments are coordinated • Set of formal tasks assigned • Formal reporting relationships • The design of systems to ensure effective coordination of employees across departments

4. The Organization Chart Visual representationof an organizational structure

5. Chain of Command • Unbroken line of authority that links all persons in an organization • Shows who reports to whom • Associated with two underlying principles • Unity of Command • Scalar Principle

6. Authority • Formal and legitimate right of a manager to make decisions and issue orders • Allocate resources to achieve organizationally desired outcomes • Authority is distinguished by three characteristics • Authority is vested in organizational positions, not people • Authority is accepted by subordinates • Authority flows down the vertical hierarchy

7. Responsibility Flip side of the authority coin • The duty to perform the task or activity an employee has been assigned • Managers are assigned authority commensurate with responsibility

8. Accountability • Mechanism through which authority and responsibility are brought into alignment • People are subject to reporting and justifying task outcomes to those above them in the chain of command • Can be built into the organization structure

9. Five Approaches to Structural Design (1)

10. Five Approaches to Structural Design (2)

11. Relationship of approach to strategy and the Environment

12. Invoering van een controllersfunctie in een bedrijf 3 (leerzame!) conclusies • Invoering van een controllersorganisatie in een bedrijf d.w.z. de passieve administratieve functie (administrateur) wordt een actieve controllersfunctie (controller) is een ingrijpende verandering:- in de totaliteit van het bedrijf- binnen de administratieve functie als bedrijfsafdeling • Geringere strakheid in de opzet van de organisatiestructuur leidt tot mindere bruikbaarheid van het 2e instrument voor realisatie van management control. Onmiddellijk gevolg hiervan is dat compensatie wordt gezocht in het 1e instrument. Dit vereist grotere nadruk op informatievoorziening en dus op grotere activiteit van de administratieve (informatieve) functie. • De kritische betekenis van functionele bevoegdheden voor een doelmatige functionering van de controllersfunctie.

13. Designated leader Individual accountability Identical purpose for group & organization Individual work products Runs efficient meetings Effectiveness=influence on business Discusses, decides, delegates work to individuals Differences Between Groups and Teams Groups Teams • Shares/rotates leader • Accountable to each other • Specific team vision or purpose • Collective work products • Encourages open-ended discussions • Effectiveness=value of collective work • Discusses, decides, shares work

14. Team Type - Formal - Self-directed Orginizational Context - Informal m s s W e a E f f e c t i v e n e o r k T Team Processes - Virtual/global - Formal structure u t P r o d u c t i v e o u t p - - Stage of development - Environment Team Characteristics n a l s a t i s f a c t i o n - P e r s o - Cohesiveness - Size - Culture - - Norms - Roles - Strategy - Conflict resolution - Diversity - Reward, control systems Team Composition - Knowledge and skills - Benefits and costs Work Team Effectiveness Model Capacity to adapt and learn

15. Self-Directed Team Elements Typically permanent teams • Employees with several skills and functions • Given access to various resources – information, equipment, machinery, and supplies needed to perform the complete task • Empowered with decision making authority