Control of the organization consists of three types, namely the control of the strategic, management control and operational control. Control is the strategic process of evaluation strategy, the strategy is well formulated and implemented after. Control of management focus on the achievement of the targets of various substrategi consistent with the strategy and the achievement of the main targets of the medium-term plan. While the operational control based on the performance of individuals and groups are compared with the role of individuals and groups that have been determined by the plan of the organization. Each type of control is not separate and not significantly different and in fact may not be different from one with the other.
Control system to identify the operational performance standards related to the allocation and utilization of financial resources, physical factors and the factors determine the success of the facilities from the main operational control. The system of operational demands on the systematic evaluation of performance compared to standard or target that has been previously determined. It is important here is the identification and evaluation of performance irregularities, with special attention directed at determining the reasons and strategic implications of irregularities that occurred before the management react. Some companies use the trigger point and emergency plans in this process.
An alternative approach that connects the control of strategic and operational developed by Robert Kaplan and David Norton is a system called the Balanced scorecard. This approach is adapt ideas from Total Quality Management (TQM), which includes the quality of customer terdefinisikan, ongoing improvement, employee empowerment and measurement-based feedback, which is developed by adding a metodologinya financial data and the results achieved. Balanced scorecard is a management system that allows the company to make clarification strategy, move into action and provide feedback quantitative, generate core competency, the company's customer satisfaction and generate financial benefits for shareholders. Most companies are admired the world using the Balanced scorecard, for example, General Electric, Toyota Motor, Procter & Gamble, Johnson & Johnson, Apple, Berkshire Hathaway, FedEx, Microsoft, BMW, IBM, Singapore Airline, Nokia and others.
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