This artikel discuss about SISTEM PENGENDALIAN MANAJEMEN (SPM)
The elements of management control systems, including:

  • Strategic Planning
  • Making a budget
  • Allocation of resources
  • Measurement, evaluation, and appreciation for the performance
  • Allocation of responsibility centers
  • Transfer Pricing


An organization must be controlled is to have the devices to ensure that the organization’s strategic objectives can be achieved.

  1. Detector, information about what is happening
  2. Assessor, comparison with a standard
  3. Effector, behavior changes, if necessary

Elements of Control Systems
Each system has pengedalian least four elements:

  • Tracking (detector) or sensor
  • Assessor (assessor)
  • Effector
  • Network communication

Management control process is a process in which managers at all levels to ensure that the people they supervise are intended to implement the strategy.

A system is a certain way and are repetitive to implement an activity or group.
If the entire system to ensure appropriate action to all situations, the human managers may not be needed anymore.

The Limits of Management Control
The planning process in the formulation of strategy is more important, process control is more important in controlling the task, and in control of planning and control management is equally important.

Management Control
Management control is the process by which managers influence other members of the organization to implement organizational strategy.
Some aspects of this process, described as follows:

  1. Management control activities
  2. Alignment of
  3. Device implementation strategies
  4. Financial and nonfinancial pressure
  5. Assistance in developing new strategies

Strategy Formulation
Strategy formulation is a process to decide the organization’s goals and strategies to achieve these goals. Goals do not have periods; goals will remain until the goal changed, and it rarely happens.
In this case there is a difference to the formulation of strategy with management control.
Strategy formulation is the process of decision-making of new strategies, whereas the management control is the process of implementation of the strategy.

Control Task
Control task is a process to ensure that specific tasks carried out effectively and efficiently.
The most important differences between the control and management control task is that many tasks control system was scientific, while management control can not be reduced to a science.

Internet Impact on Management Control

  • Access is easy and fast
  • Communication multi-target
  • Low-cost Communication
  • The ability to display a certain image
  • shift power and control of individual heads.

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