Foundations of Control 第六篇　控　制 16 控制的介紹 Foundations of Control 各節重點 16.1 解釋控制的本質與重要性 16.2 控制程序的三個步驟 16.3 如何衡量組織的績效 16.4 介紹衡量組織績效的工具 16.5 今日的控制議題

何謂控制及其重要性 What Is Control ？ 16.1 何謂控制及其重要性 What Is Control ？ 控制 就是指監督、比較及矯正工作績效的過程。 Controlling - the process of monitoring, comparing, and correcting work performance. 控制的目的是為了確保組織的活動，能夠依照導引完成組織的目標。 The Purpose of Control — To ensure that activities are completed in ways that lead to the accomplishment of organizational goals.

控制的重要性 Why Is Control Important ? 控制是管理功能的最後一個環節，管理者須藉由控制才能知道組織是否達成預定目標，以及未達成之原因何在。 Control is the final link in management functions. It’s the only way that managers know whether organizational goals are being met and if not, the reasons why. 控制的特殊重要性在於規劃、員工授權以及維護工作場所。 The value of the control function can be seen in three specific areas: planning, empowering employees, and protecting the workplace.

規劃 Planning 控制讓經理知道是否偏離組織的目標和計劃，未來應採取 什麼樣的行動。 Controls let managers know whether their goals and plans are on target and what future actions to take. 員工授權 Empowering employees 有效的控制系統可以提供並回饋員工之績效表現，有助於 實施員工授權。 Control systems provide managers with information and feedback on employee performance. 維護工作場所 Protecting the workplace 控制可以提高資產安全性，並有助於減少工作場所的干擾。 Controls enhance physical security and help minimize workplace disruptions.

16.2 控制程序 Control Process 控制程序包含三個步驟：衡量實際表現、比較實際績效與標準、採取管理行動以修正偏差或不合適的標準。 Control process - a three-step process of measuring actual performance, comparing actual performance against a standard, and taking managerial action to correct deviations or inadequate standards.

步驟1：衡量實際表現 Measuring Actual Performance How We Measure？ What We Measure？ 管理者用來評量實際績效的四種資訊來源包括：個人觀察、統計報告、口頭報告及書面報告等。 管理者職責主要是協調人，員工滿意度、離職率、出缺席率均為衡量指標。管理者工作範圍均有預算標準，成本、產出、銷售額均可納入衡量標準。 Sources of Information Personal observation Statistical reports Oral reports Written reports Control Criteria Employees Satisfaction Turnover Absenteeism Budgets Costs Output Sales

Sources of Information for Measuring Performance

步驟2：比較實際績效與標準 Comparing Actual Performance Against the Standard 透過比較得知實際表現與標準間的差異程度；所有活動績效都會與預期的標準有所差異，因此須訂出可接受的變異範圍。 Determining the degree of variation between actual performance and the standard Range of variation - the acceptable parameters of variance between actual performance and the standard.

步驟3：採取管理行動 Taking Managerial Action 管理者可以在下列三種方式擇其一: (1)甚麼都不做; (2)改正實際的績效; (3)修正標準。 Ex: 初犯 Managers can choose among three possible courses of action: do nothing, correct the actual performance, or revise the standards. 改正實際的績效 Correct Actual Performance 及時改正行動是立即解決問題，使工作重回正軌。 Ex: 迷途 Immediate corrective action - corrective action that corrects problems at once in order to get performance back on track. 基本改正行動著重找出偏差大小之原因，並對偏差的來源予以修正。 Ex: 汽車修護 Basic corrective action - corrective action that looks at how and why performance deviated before correcting the source of deviation.

Managerial Decisions in the Control Process 控制過程中的管理決策 Managerial Decisions in the Control Process 標準是由規劃過程中之目標衍生而來，這些目標提供了控制程序的基礎，而控制是一種衡量、比較與採取行動的持續性流程。 The standards are goals that were developed during the planning process. These goals provide the basis for the control process, which involves measuring actual performance and comparing it against the standard.

組織績效的控制 16.3 Controlling for Organizational Performance 為了要執行正確的決策，管理者想要也需要這類的資訊，使得他們能夠管理組織的績效。 To make good decisions, managers want and need the information so they can manage organizational performance. 績效是活動的最終結果，組織績效是指所有組織工作流程及活動的結果。 Performance - the end result of an activity. Organizational performance - the accumulated results of all the organization’s work activities.

組織績效的衡量 Measures of Organizational Performance 組織生產力 Organizational Productivity 生產力是產品或服務的產出除以製造產出所需的投入。組織和內部各工作小組想要使用最少的投入，產生最多的產品與服務。 Productivity - the amount of goods or services produced divided by the inputs needed to generate that output. Organizations and individual work units want to produce the most goods and services using the least amount of input. 組織效能 Organizational Effectiveness 組織效能是一項衡量組織目標是否適當，以及組織是否達成目標的工具，是管理者常用的績效衡量指標。 Organizational effectiveness - a measure of how appropriate organizational goals are and how well those goals are being met.

產業及公司排名 Industry and Company Rankings

衡量組織績效的工具 16.4 Tools for Measuring Organizational Performance 事前控制 / 即時控制 / 事後控制 3 Types of Control: Feedforward / Concurrent / Feedback

事前控制是最佳的控制類型，它著眼於未來並防範問題發生。 Feedforward control - control that takes place before a work activity is done. 即時控制顧名思義是在事情發生時採取控制行動。 Concurrent control - control that takes place while a work activity is in progress. 走動式管理透過這個方式，管理者可以即時監控員工的行為，並在問題發生時立即糾正。 Management by walking around - a term used to describe when a manager is out in the work area interacting directly with employees. 事後控制是最常見的控制類型，在行動完成後才進行控制。 Feedback control - control that takes place after a work activity is done.

財務控制 Financial Controls 比率分析 Ratio analysis 流動性比率 Liquidity 槓桿比率 Leverage 經營效能比率 Activity 獲利能力比率 Profitability 預算是一種規劃和控制的工具。當編列預算時，它可指出哪些活動是重要的，以及該配置什麼及多少資源於每項活動上。 Budgets are planning and controlling tools. When a budget is formulated, it indicates which work activities are important and what and how much resources should be allocated to those activities. 預算分析 Budget Analysis 量化標準 Quantitative standards 誤差 Deviations

平衡計分卡 Balanced Scorecard 平衡計分卡 不限於由財務觀點來評量組織績效的方法，它 從財務、顧客、內部程序，以及人力 / 創新 / 成長資產四個 角度，來衡量它們對公司績效貢獻度的方法。 Balanced scorecard – a performance measurement tool that examines more than just the financial perspective. Measures a company’s performance in four areas: financial, customer, internal processes, and people/innovation/growth assets.

資訊控制 Information Controls 管理資訊系統 是指一個定期提供管理者所需資訊的系統。 Management information system (MIS) - a system used to provide management with needed information on a regular basis. 資料是指未經處理即分析之原始事實。 Data - an unorganized collection of raw, unanalyzed facts (e.g., an unsorted list of customer names). 資訊是指處理過及分析過的資料。 Information - data that has been analyzed and organized such that it has value and relevance to managers. MIS 的功能是蒐集資料，並將其轉變成管理者可使用的相關資訊。 An MIS collects data and turns them into relevant information for managers to use.

最佳實務的標竿管理 Benchmarking of Best Practices 標竿管理是指從競爭或非競爭者中，找出能讓公司達到優越績效的做法。 標竿也就是找到卓越的標準讓組織能衡量和比較。 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. 向其他企業學習 Learning from others 企業內部員工意見箱 Employee suggestion boxes

Contemporary Issues in Control 16.5 現今關於控制的議題 Contemporary Issues in Control 因應跨文化差異的控制調整 Adjusting Controls for Cross-Cultural Differences 由於距離因素而無法進行直接監督，因此駐外管理者較少受到母公司的直接控制，管理控制也傾向於正式化，所以全球化企業的總部常會仰賴大量的報告及資訊化科技來進行控制。 In a global corporation, managers of foreign operations tend to be less controlled by the home office, if for no other reason than distance keeps managers from being able to observe work directly. Organization often rely on extensive formal reports for control, most of which are communicated electronically. 全球化企業會面臨的另一項挑戰是蒐集資料的比對問題。 Another challenge for global managers in collecting data for measurement and comparison is comparability.

職場關注焦點 Workplace Concerns 職場隱私權 Workplace Privacy 員工盜竊 Employee Theft 職場暴力 Workplace Violence

公司治理 Corporate Governance 公司治理監督公司的運作，確保公司股東的利益受到保護。 Corporate Governance, the system used to govern a corporation so that the interests of corporate owners are protected.

Employee Theft Control

Workplace Violence Control