管理控制英文

演講人：日期：管理控制英文目錄CONTENTSManagementControlOverviewStrategicPlanningforManagementControlOperationalPlanningandBudgetingImplementingManagementControlMeasures目錄CONTENTSEvaluatingandImprovingManagementControlSystemsCommunicationandCollaborationinManagementControl01ManagementControlOverviewVSManagementcontrolreferstotheprocesses,systems,andtoolsusedbyorganizationstoensurethatstrategicgoalsandobjectivesarebeingmet,andtoidentifyandcorrectanydeviationsfromplannedperformancePurposeThepurposeofmanagementcontrolistoalignorganizationalactivitieswithstrategicgoals,monitorperformance,andtakecorrectiveactionwhennecessarytoensuretheeffectivenessandeffectiveuseofresourcesDefinitionDefinitionandPurposeAlignmentwithStrategyManagementcontrolguaranteesthatalllevelsoftheorganizationareworkingtowardsthesamestrategicgoalsDecisionSupportManagementcontrolsystemsprovideinformationthatsupportsdecisionmakingatalllevelsoftheorganizationRiskmitigationByidentifyingandaddressingpotentialdeviationsfromplannedperformance,managementcontrolhelpstomitigaterisksandensurebusinesscontinuityPerformanceMonitoringItprovidesamechanismformonitoringandevaluatingorganizationalperformanceagainstpredefinedtargetsImportanceinOrganizationalStructureTypesofManagementControlSystemsStrategicControlSystemsThesefocusontheoverallstrategicdirectionoftheorganizationandassurancealignmentwithlongtermgoalsTacticalControlSystemsTheseareconsideredwiththedaytodayoperationsoftheorganizationandensurethatshorttermtargetsarebeingmetFinancialControlSystemsThesefocusonthefinancialperformanceoftheorganizationandensurethatfinancialtargetsarebeingachievedOperationalControlSystemsTheseareconsideredwiththeeffectandeffectiveuseofresourceswithintheorganization'soperations02StrategicPlanningforManagementControlEstablishingclearandmeasurablegoalsEnsuringthatgoalsarespecific,measurable,achievable,relevant,andtimearound(SMART)Aligninggoalswiththeorganization'svisionandmissionEnsuringthatgoalssupportthelongtermvisionandstrategicdirectionoftheorganizationInvolvingkeystakeholdersingoalsettingEngagingemployees,customers,suppliers,andotherrelevantstakeholdersintheprocessofsettinggoalstoensuretheirbuyinandcommitmentSettingOrganizationalGoalsandObjectivesConductingaSWOTanalysisIdentifyingtheorganization'sstrengths,weaknesses,opportunities,andthreatstoinformstrategicplanningAssessinginternalresourcesandcapabilitiesEvaluatingtheorganization'scurrentresources,suchasfinancial,human,andtechnological,aswellasitscorecompetenciesandcapabilitiesMonitoringexternaldevelopmentsKeepingaheadofindustrytrends,competitoractivities,regulatorychanges,andotherexternalfactorsthatcouldimpacttheorganizationAnalyzingInternalandExternalEnvironmentsDevelopingStrategiestoAchieveGoalsDevelopinganactionplantooperationalizethestrategy,allocatingresources,andassigningresponsibilitiestoensureitssuccessfulexecutionImplementingthechosenstrategyGeneratingandevaluatingpotentialstrategiesthatcouldhelptheorganizationachieveitsgoalsFormulatingstrategicoptionsWeighingtheprosandconsofeachstrategicoptionandchoosingtheonethatbestfitstheorganization'scirclesandcapabilitiesSelectingthemostappropriatestrategy03OperationalPlanningandBudgeting輸入標題02010403TranslatingStrategiesintoOperationalPlansUnderstandingtheorganization'sstrategicobjectivesandhowtheylinktooperationalplansCommunicatingoperationalplanstorelevantstakeholdersandensuringalignmentwithstrategicgoalsDevelopingdetailedoperationalplansthatoutlinespecificactions,responsibilities,andtimelinesforachievingstrategicobjectivesIdentifyingkeyperformanceindicators(KPIs)tomeasureprogressgoalsstrategicgoalsPreparingBudgetsandForecasts01Analyzinghistoricalfinancialdatatounderstandrevenue,cost,andprofittrends02Preparingdetailedbudgetsthatoutlineexpectedrevenues,costs,andbenefitsfortheupcomingperiod03Forecastingfuturefinancialperformancebasedonmarkettrends,economicconditions,andotherrelevantfactors04RegularlyreviewingandupdatingbudgetsandforecaststoreflectactualperformanceandchangesinthebusinessenvironmentIdentifyingtheresourcesrequiredtoachieveoperationalplansandstrategicobjectivesPrioritizingresourceallocationbasedonthestrategicimportanceofdifferentinitiativesEvaluatingthecostsandbenefitsofdifferentresourceallocationoptionsMonitoringresourceutilizationandmakingadjustmentstoensureoptimalallocationandutilizationofresourcesAllocatingResourcesEffectively04ImplementingManagementControlMeasuresDefiningclearandmeasurableperformancestandardsTheseshouldbebasedontheorganization'sgoalsandobjectives,andshouldbespecific,measurable,achievable,relevant,andtimearound(SMART)Developingkeyperformanceindicators(KPIs)KPIsarequantifiablemeasuresthatcanbeusedtotrackandassessprogresstowardsmeetingperformancestandardsAligningindividualandteamperformancemetricsEnsuringthatindividualandteamperformancemetricsarealignedwithoverallorganizationalgoalsproposalsaunifiedefforttowardsachievingthosegoalsEstablishingPerformanceStandardsandMetricsEstablishingregularreviewcyclesRegularreviewsofprogressagainstplansandbudgetsallowedfortimelyidentificationofanydeviationsorissuesthatmayariseCollectingandanalyzingdataCollectingrelevantdataandconductingperiodicanalysesenablesinformeddecisionmakingandproactiveproblemsolvingUtilizationmanagementinformationsystems(MIS)MISprovidesacentralizedplatformfortrackingandmonitoringprogress,facilitatingreal-timeaccesstocriticalinformationandenhancingdecisionmakingcapabilitiesMonitoringProgressAgainstPlansandBudgetsIdentifyingrootcausesofdeviationsWhenprogressfallsshortofexpectations,itisimportanttoidentifytheunderlyingcausesinordertodevelopeffectivecorrectiveactionsDevelopingandimplementingactionplansActionplansshouldbedetailedtoaddressthespecificissuesidentifiedandshouldoutlineclearsteps,responsibilities,andtimelinesforresolvingthoseissuesTakingCorrectiveActionsasNeededEvaluatingtheeffectivenessofcorrectiveactionsOncecorrectiveactionshavebeenimplemented,itisessentialtoevaluatetheireffectivenessinordertodeterminewhichfurtheradjustmentsareneededThisprocessshouldincludegatheringfeedbackfromrelevantstakeholdersandanalyzinganyresultingchangesinperformanceTakingCorrectiveActionsasNeeded05EvaluatingandImprovingManagementControlSystemsAssessingresourceutilization:Evaluatehowwellthesystemutilizesavailableresources,includingpersonnel,technology,andfinancialinvestmentstoachievedesiredoutcomesDeterminingifthesystemmeetsorganizationalgoalsandobjectives:EvaluatewhilethemanagementcontrolsystemisalignedwiththestrategicdirectionandgoalsoftheorganizationMeasuringsystemperformance:Usekeyperformanceindicators(KPIs)tomeasuretheeffectivenessandeffectivenessofthesystemintermsofitsabilitytoprovideaccurateandtimelyinformation,supportdecisionmaking,andfacilityoperationalexcellenceAssessingSystemEffectivenessandEfficiencyAnalyzingsystemweaknessesandvulnerabilityIdentifyareaswherethemanagementcontrolsystemislaggingintermsoffunctionality,usability,orsecurity,andassessthepotentialimpactonorganizationalperformanceBenchmarkingagainstbestpracticesComparetheorganization'smanagementcontrolsystemtoindustrystandardsandbestpracticestoidentifyareasforimprovementandpotentialcompetitiveadvantagesGatheringfeedbackfromstakeholdersSolicitinputfrominternalandexternalstakeholders,includingemployees,customers,andsuppliers,tounderstandtheirperspectivesonthesystem'sstrengths,weaknesses,andopportunitiesforimprovementIdentifyingOpportunitiesforImprovementDevelopinganimprovementplan:Basedontheassessmentfindings,developacomprehensiveplantoaddressidentifiedweaknessesandvulnerability,prioritizeimprovementinitiatives,andallocateresourcesaccordinglyImplementingsystemupgradesandenhancements:Makenecessarymodificationstothemanagementcontrolsystemtoimproveitsfunctionality,usability,andsecurity,suchasupgradingsoftwareapplications,integratingnewtechnologies,orenhancingdataanalyticscapabilitiesMonitoringandevaluatingresults:EstablishaprocesstomonitorandevaluatetheimpactofimplementedchangesonsystemperformanceandorganizationalgoalstoensurethatthedesiredoutcomesareachievedImplementingChangestoEnhancePerformance06CommunicationandCollaborationinManagementControlEstablishingeffectivecommun