- SPM has a main goal to ensure (as far as possible) the level of high goal congruence.
- Goal congruence is an harmony between the actions of individuals to achieve personal goals to help the achievement of organizational goals.
- In an organization, human behavior must be influenced by the formal system (which was formed by the organization) and informal (work ethic, management style and culture).
Factors that influence informal goal congruence consists of external factors and internal.
- External factors, namely the norms of behavior expected to occur in the community (and the organization is part of the community).
- External factors affecting goal congruence is the work ethic and appropriate industry-specific norms.
- Working ethos is one of the organization's loyalty, and perseverance, spirit and pride that have in carrying out their duties.
- The internal factors that affect goal congruence is the culture, management style, informal relationships within the organization and perception and communication.
- Culture includes beliefs in the organization together, the values embraced life, behavioral norms and assumptions that implicitly and explicitly accepted applied at all levels of the organization.
Culture is strongly influenced by the personality and policy managers.- Style of management has the strongest impact on management control, because the attitude is a reflection of his subordinates superiors.
- Informal relations are also needed, although the formal relationship has been established.
- The means to achieve organizational goals must also be well communicated and the messages conveyed are expected to be interpreted with the same meaning.
FORMAL FACTORS AFFECTING GOAL CONGRUENCE
- Formal Factors affecting goal congruence reply consists of SPM and the rules.
- The rules are a set of writings that includes all types of instructions and control (including instructions about positions, the division of labor, standard operating procedures, guidelines and ethical guidance guidance).
- The rules may contain things that are simple to complex, strict guidelines to work flexible and positive action (prohibition of negative actions).
The types of rules can be:
- Physical control of all assets of the organization.
- Manual that is reviewed periodically.
- Security of information systems.
- The process begins with the formal control of strategic planning (according to organizational goals and strategies), preparation of budgets, implementation plans (actual performance, in accordance with the rules of the organization), reporting results and performance evaluation performance results.
- Strategy is also influenced by organizational structure, so that the SPM is also so.
- Organizations can have multiple structures, namely:
- The structure of functional (every manager is responsible for functional areas within the organization).
- Advantage is efficiency, weaknesses related to the effectiveness of uncertainty, the need for a gradual resolution of problems and less appropriate for the products and diverse market.
- The structure of business units (each manager responsible for the activities of each business unit as part of a semi-independent from the organization).
- The good news is the more visible management style and product market approach, its weakness is dulikasi number of jobs and functional areas of dispute between business units.
- The structure of the matrix (each funsional units have dual responsibilities).
- Controller is the person responsible for designing and operating the SPM.
- Controller submitted to the Chief Financial Officer (Finance Manager).
- Controller controller can be divided into corporate and business unit controller.
The function controllers:
- Designing and operating information and control systems.
- Preparing financial statements and financial reports (including taxes) to shareholders and external parties other.
- Preparing, analyzing and reporting performance meninterpretasikan; analyze the program and budget proposals, as well as in mengkonsolidasikannya annual budget.
- Supervises internal audit and operational audit, record control procedures that guarantee the validity of the information and determine an adequate level of security against fraud.
- Develop personnel in organizations involved in the control and training related to the control function
