DEFINITION OF SUPERVISION :
According to Robert J. Mockler supervision is a systematic effort sets the standard implementation with the aim of planning, system design information feedback, benchmarking concrete activities with standard, determination and measurement deviations and taking corrective action to ensure that all available resources have been used effectively and efficient.
Control / Monitoring is the process of directing a set of variables / elements (people, equipment, machinery, organization) towards the achievement of a goal or purpose of management. Control and monitoring is needed to determine whether the implementation of an organization's activities in accordance with the plans and objectives that have been outlined or defined. Supervision (controlling) is a management function that is no less important in an organization. All the previous functions, will not be effective without the oversight function. In this case, Louis E. Boone and David L. Kurtz (1984) gives the formulation of oversight as: "... the process by roomates manager Determine Wether actual operation are consistent with plans".
According to Robert J. Mockler supervision is a systematic effort sets the standard implementation with the aim of planning, system design information feedback, benchmarking concrete activities with standard, determination and measurement deviations and taking corrective action to ensure that all available resources have been used effectively and efficient.
Control / Monitoring is the process of directing a set of variables / elements (people, equipment, machinery, organization) towards the achievement of a goal or purpose of management. Control and monitoring is needed to determine whether the implementation of an organization's activities in accordance with the plans and objectives that have been outlined or defined. Supervision (controlling) is a management function that is no less important in an organization. All the previous functions, will not be effective without the oversight function. In this case, Louis E. Boone and David L. Kurtz (1984) gives the formulation of oversight as: "... the process by roomates manager Determine Wether actual operation are consistent with plans".
Thus, supervision is an activity that seeks to control so that the implementation can be run in accordance with the plans and determine whether to achieve organizational goals. When a deviation occurs where the irregularities and how the actions needed to address them.
Furthermore also argued by T. Hani Handoko that the regulatory process has five stages, namely:
(A) setting standards implementation;
(B) the determination of the measurement of the implementation of activities;
(C) measuring the implementation of concrete activities;
(D) benchmarking activities with the implementation of standards and analyzing deviations
(E) taking corrective action, if necessary.
Management functions running interact and intertwined with each other, resulting in what is called the management process. Thus, the management process is actually a process of interaction between the various management functions.
Oversight:
That is a process to establish the work already done, assess and correct for the implementation of the work in accordance with the original plan.
PROCESS CONTROL OF STAGES
1. Phase Determination Standards
The goal is to be goals, quotas, and the target implementation that is used as a benchmark in decision making. A common standard form, namely:
a. physical standards
b. monetary standard
c. standard time
2. Determination Phase Measurement Implementation Activities
Used as the basis for the implementation of the activities carried out appropriately
3. Implementation Phase Activity Measurement
Some processes are repeatedly and continuously, in the form above, observations, reports, methods, testing, and samples.
4. Implementation of the Phase Benchmarking and Analysis Standard Deviation
Used to determine the cause of the deviation and analyze why this is so, it is also used as decision making tools like the manager.
Stage 5. Taking Corrective Action
If it is known in practice there are deviations, where there needs to be improvement in the implementation
FORMS OF SUPERVISION
1. Supervision Predecessor (feedforward control, steering controls)
The standard deviation is designed to anticipate and allow for corrections made before the activity is resolved. This supervision will be effective when the manager can find the information accurate and timely information about changes or development purposes.
2. Concurrent Control (concurrent control)
That supervision "Yes-No", which is an aspect of the procedure must meet the requirements set before the activities undertaken to ensure accurate implementation of activities.
3. Monitoring Feedback (feedback control, past-action controls)
That measure results of an activity that has been carried out, in order to measure the deviations that may occur or not in accordance with the standards.
METHODS OF SUPERVISION
Methods of supervision can be grouped into two sections; surveillance of non-quantitative and quantitative monitoring
a. Non-quantitative surveillance
Non-quantitative supervision does not involve numbers and can be used to monitor the achievements of the organization as a whole. The techniques commonly used are:
1) Observation (control with observation). Observation is aimed at controlling the activities or products that can be observed.
2) Inspection regularly and directly. Regular inspections conducted periodically by observing the activities or products that can be observed.
3) oral and written reports. Oral and written reports to provide information needed to quickly accompanied by feed-back from the subordinate with relatively quickly.
4) Evaluation of the implementation. Evaluation of the implementation of all the policies that have been set.
5) The discussion between managers and subordinates on the implementation of an activity. This can be a means of controlling for potential problems can be diagnosed and solved together.
6) Management by Exception (MBE). Conducted with respect to the significant difference between planned and realized. The technique is based on the principle of exclusion. The principle says that subordinates do all the regular activities, while the manager only the activity is not routine.
b. Quantitative supervision
Supervision involves quantitative numbers to assess an achievement. Some of the techniques that can be used in quantitative surveillance are:
1) Budget
- The operating budget, capital expenditure budgets, sales budgets, the cash budget
- A specific budget, such as planning programming, bud getting system (PBS), zero-base budgeting (ZBB), and human resource accounting (HRA)
2) Audit
- Internal Audit
Objective: to help all members of management in carrying out their responsibilities, by filing an analysis, assessment, recommendation and comments on their activities.
- External Audit
Objective: Determine whether the financial statements present fairly the financial condition and results of the company, dilakasanakan examination by parties independent of the influence of management.
3) Analysis of break-even
Analyze and describe the relationship of cost and income to determine at any volume that the total cost so did not experience a gain or loss.
4) Analysis of the ratio
Menyankut two types of comparisons
1. Compare this with the current Rasia Rasia Rasia-past
2. Comparing Rasia Rasia-a company with other similar companies
5) Part of the techniques associated with the time implementation of activities, such as:
Chart 1. Change
Bagan which has output on one axis and a time unit disumbu other and show the planned activities and activities that have been completed in the relationship between each activity and in relation to time.
2. Program Evaluation and reviw Technique (PERT)
Designed to perform scheduling and supervision of projects - projects that are complex and require the activity - specific activities that must be executed in a certain order and limited by time.
The conditions for running a good observation, namely:
1. Supervision shall support the activities of the nature and needs.
2. Supervision must report any irregularities that occur immediately.
3. Supervision must have foresight.
4. Monitoring should be objective, thorough, and in accordance with the standards that are used.
5. Monitoring shall be flexible or inflexible.
6. Supervision must be matched with the pattern of organization.
7. Supervision must be economical.
8. Monitoring should be easy to understand.
9. Monitoring should be followed by improvement or correction.
In order to properly implement the monitoring, surveillance should:
• Economical
• Easy to understand
• The existence of corrective actions
• Report deviations that may occur
The purpose of supervision is implemented:
a. to make the implementation and results of operations in accordance with the plans and objectives.
b. To solve the problem
c. Reductions to the risk of failure of a plan
d. To make changes - changes or repairs - repairs.
e. To know the weaknesses - weaknesses implementation is
AGENTS OR IMPLEMENTING MONITORING AND CONTROL
Supervision and Control is done by:
a. The management on each - each organizational function.
b. Outdoor party management (Auditor)
Types of Monitoring
The types of monitoring can be viewed from three terms
a. Time
b. Object
c. Subject
a. Supervision in terms of time
Supervision in terms of time can be done preventively and reprensif. The equipment used in surveillance is planning budget, while the budget monitoring and reporting tools repensif.
b. Supervision in terms of the objective
Supervision in terms of the objective is to supervise the production and so on. There are also saying the employees in terms of objects daru an administrative oversight and watchdogs operative. Examples of administrative supervision is budget control, inspection, monitoring and supervision order of wisdom.
c. Supervision in terms of the subject
Supervision in terms of the subject consists of the internal control and external supervision.
Internal Audit
Internal control in a company is usually conducted by the company's control (internal auditor). Written reports from subordinates to superiors generally consist of:
a. Daily Report
b. Weekly report
c. Monthly report
d. Special reports
e. Daily Report
External oversight
Supervision publict ekstren accountant (certified public accountant). publication of the balance sheet and income statement that caused the course of the company wajibdi check by a public accountant.
As for the public examination conducted by public accountants can be divided into 4 groups
a. general inspection
Examination of the general public or the audit was a routine inspection of the accuracy of data on the administration of the company.
b. Special examination
Special examination or spesical anfestigation is a special examination is assigned to a public accountant.
c. examination of Balance
Examination of the balance sheet, also known as drngan balance sheet audit means a special examination of the company balance sheet.
d. perfect examination
A semputna examination (audit details) linked to the special examination.
Design Process Monitoring
William H. Newman establish procedures for surveillance system, which put forward the five kinds of approaches, namely:
1. Defining the desired result, which is associated with individuals who carry out.
2. Establish guidelines, with the aim to address and correct deviations before finalized activity, namely by:
a. measurement input
b. results in the early stages
c. symptoms encountered
d. changes in the assumed condition
3. Set the standard instructions and results, linked to conditions faced.
4. Establish a network of information and feedback, where the communication control based on the principle of management by exception that superiors be informed in case of deviation from the standard.
5. Assess the information and take corrective action, if necessary, an action to be replaced
Furthermore also argued by T. Hani Handoko that the regulatory process has five stages, namely:
(A) setting standards implementation;
(B) the determination of the measurement of the implementation of activities;
(C) measuring the implementation of concrete activities;
(D) benchmarking activities with the implementation of standards and analyzing deviations
(E) taking corrective action, if necessary.
Management functions running interact and intertwined with each other, resulting in what is called the management process. Thus, the management process is actually a process of interaction between the various management functions.
Oversight:
That is a process to establish the work already done, assess and correct for the implementation of the work in accordance with the original plan.
PROCESS CONTROL OF STAGES
1. Phase Determination Standards
The goal is to be goals, quotas, and the target implementation that is used as a benchmark in decision making. A common standard form, namely:
a. physical standards
b. monetary standard
c. standard time
2. Determination Phase Measurement Implementation Activities
Used as the basis for the implementation of the activities carried out appropriately
3. Implementation Phase Activity Measurement
Some processes are repeatedly and continuously, in the form above, observations, reports, methods, testing, and samples.
4. Implementation of the Phase Benchmarking and Analysis Standard Deviation
Used to determine the cause of the deviation and analyze why this is so, it is also used as decision making tools like the manager.
Stage 5. Taking Corrective Action
If it is known in practice there are deviations, where there needs to be improvement in the implementation
FORMS OF SUPERVISION
1. Supervision Predecessor (feedforward control, steering controls)
The standard deviation is designed to anticipate and allow for corrections made before the activity is resolved. This supervision will be effective when the manager can find the information accurate and timely information about changes or development purposes.
2. Concurrent Control (concurrent control)
That supervision "Yes-No", which is an aspect of the procedure must meet the requirements set before the activities undertaken to ensure accurate implementation of activities.
3. Monitoring Feedback (feedback control, past-action controls)
That measure results of an activity that has been carried out, in order to measure the deviations that may occur or not in accordance with the standards.
METHODS OF SUPERVISION
Methods of supervision can be grouped into two sections; surveillance of non-quantitative and quantitative monitoring
a. Non-quantitative surveillance
Non-quantitative supervision does not involve numbers and can be used to monitor the achievements of the organization as a whole. The techniques commonly used are:
1) Observation (control with observation). Observation is aimed at controlling the activities or products that can be observed.
2) Inspection regularly and directly. Regular inspections conducted periodically by observing the activities or products that can be observed.
3) oral and written reports. Oral and written reports to provide information needed to quickly accompanied by feed-back from the subordinate with relatively quickly.
4) Evaluation of the implementation. Evaluation of the implementation of all the policies that have been set.
5) The discussion between managers and subordinates on the implementation of an activity. This can be a means of controlling for potential problems can be diagnosed and solved together.
6) Management by Exception (MBE). Conducted with respect to the significant difference between planned and realized. The technique is based on the principle of exclusion. The principle says that subordinates do all the regular activities, while the manager only the activity is not routine.
b. Quantitative supervision
Supervision involves quantitative numbers to assess an achievement. Some of the techniques that can be used in quantitative surveillance are:
1) Budget
- The operating budget, capital expenditure budgets, sales budgets, the cash budget
- A specific budget, such as planning programming, bud getting system (PBS), zero-base budgeting (ZBB), and human resource accounting (HRA)
2) Audit
- Internal Audit
Objective: to help all members of management in carrying out their responsibilities, by filing an analysis, assessment, recommendation and comments on their activities.
- External Audit
Objective: Determine whether the financial statements present fairly the financial condition and results of the company, dilakasanakan examination by parties independent of the influence of management.
3) Analysis of break-even
Analyze and describe the relationship of cost and income to determine at any volume that the total cost so did not experience a gain or loss.
4) Analysis of the ratio
Menyankut two types of comparisons
1. Compare this with the current Rasia Rasia Rasia-past
2. Comparing Rasia Rasia-a company with other similar companies
5) Part of the techniques associated with the time implementation of activities, such as:
Chart 1. Change
Bagan which has output on one axis and a time unit disumbu other and show the planned activities and activities that have been completed in the relationship between each activity and in relation to time.
2. Program Evaluation and reviw Technique (PERT)
Designed to perform scheduling and supervision of projects - projects that are complex and require the activity - specific activities that must be executed in a certain order and limited by time.
The conditions for running a good observation, namely:
1. Supervision shall support the activities of the nature and needs.
2. Supervision must report any irregularities that occur immediately.
3. Supervision must have foresight.
4. Monitoring should be objective, thorough, and in accordance with the standards that are used.
5. Monitoring shall be flexible or inflexible.
6. Supervision must be matched with the pattern of organization.
7. Supervision must be economical.
8. Monitoring should be easy to understand.
9. Monitoring should be followed by improvement or correction.
In order to properly implement the monitoring, surveillance should:
• Economical
• Easy to understand
• The existence of corrective actions
• Report deviations that may occur
The purpose of supervision is implemented:
a. to make the implementation and results of operations in accordance with the plans and objectives.
b. To solve the problem
c. Reductions to the risk of failure of a plan
d. To make changes - changes or repairs - repairs.
e. To know the weaknesses - weaknesses implementation is
AGENTS OR IMPLEMENTING MONITORING AND CONTROL
Supervision and Control is done by:
a. The management on each - each organizational function.
b. Outdoor party management (Auditor)
Types of Monitoring
The types of monitoring can be viewed from three terms
a. Time
b. Object
c. Subject
a. Supervision in terms of time
Supervision in terms of time can be done preventively and reprensif. The equipment used in surveillance is planning budget, while the budget monitoring and reporting tools repensif.
b. Supervision in terms of the objective
Supervision in terms of the objective is to supervise the production and so on. There are also saying the employees in terms of objects daru an administrative oversight and watchdogs operative. Examples of administrative supervision is budget control, inspection, monitoring and supervision order of wisdom.
c. Supervision in terms of the subject
Supervision in terms of the subject consists of the internal control and external supervision.
Internal Audit
Internal control in a company is usually conducted by the company's control (internal auditor). Written reports from subordinates to superiors generally consist of:
a. Daily Report
b. Weekly report
c. Monthly report
d. Special reports
e. Daily Report
External oversight
Supervision publict ekstren accountant (certified public accountant). publication of the balance sheet and income statement that caused the course of the company wajibdi check by a public accountant.
As for the public examination conducted by public accountants can be divided into 4 groups
a. general inspection
Examination of the general public or the audit was a routine inspection of the accuracy of data on the administration of the company.
b. Special examination
Special examination or spesical anfestigation is a special examination is assigned to a public accountant.
c. examination of Balance
Examination of the balance sheet, also known as drngan balance sheet audit means a special examination of the company balance sheet.
d. perfect examination
A semputna examination (audit details) linked to the special examination.
Design Process Monitoring
William H. Newman establish procedures for surveillance system, which put forward the five kinds of approaches, namely:
1. Defining the desired result, which is associated with individuals who carry out.
2. Establish guidelines, with the aim to address and correct deviations before finalized activity, namely by:
a. measurement input
b. results in the early stages
c. symptoms encountered
d. changes in the assumed condition
3. Set the standard instructions and results, linked to conditions faced.
4. Establish a network of information and feedback, where the communication control based on the principle of management by exception that superiors be informed in case of deviation from the standard.
5. Assess the information and take corrective action, if necessary, an action to be replaced
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