可预测目标的必要性和战略适应

可预测目标的必要性和战略适应
Need for predictable goal achievment and strategic adaptation
 

今天业务正迅速改变适合如今的消费者需求。随着竞争的增加,组织需要努力一步领先其竞争对手原封不动地保留了自己的市场份额。为了成功,组织需要让客户满意为首要任务是翻译的产品质量和创新。他们需要适应新的管理方法和改变他们的生产系统以及投资于先进的管理技术。今天的持续改进是必不可少的业务以及全面质量管理实现组织。Kaizan和目标成本的方法,结合学习型组织的概念可以执行快速改善所有公司工作站。

这种日益增长的需求从客户太多的市场竞争的结果。这是不可避免的为公司做点什么反应。他们需要设定一个目标作为公司的长期价值最大化或声誉,加强自己的品牌打比赛,以及保持良好的短期预算他们的日常操作。换句话说,公司需要一套长期愿景,同时他们的短期任务,可以进入一个需要满足几个目标。因此,管理会计系统的使用可以使一切更易于管理和控制。

管理正在进行的任何业务的操作,同时,允许足够的创新,以适应不断变化的市场是一个基本的挑战在今天的管理。问题时可能出现短期的变化会影响长期目标。例如,机械分解可以浪费了几个小时的生产力输出。为了应对这一问题,公司需要预测可能的情况并准备后备计划,如外包,以确保一致的产量。

Business today is rapidly changes to suits today consumers demand. With increasing of competition, organization needs to strive to be step ahead of their rival to keep their market's share intact. To success, organizations need to make customers satisfaction as number one priority which is translated by product quality and innovation. They need to adapt to the new management approaches and changing their manufacturing system as well as investing in Advanced Management Techniques. Continuous improvement is essential for today business as well as total quality management implementation to the organization. Kaizan and Target costing approach, together with the concept of learning organization can be enforce for a rapid improvement across all company workstation.

This increasing demand from customers is a result of too many competitions in the market. It is inevitable for the company to do something about it and react. They need to set a target as to maximize long-term value or reputation of the company and strengthening their brand to beat the competition, as well as to maintain a good short-term budgetary for their daily operations. In other word, company need to have a set of long-term vision and at the same time their short-term mission that can be break into a several objectives that need to be fulfill. Thus, the use of management accounting system can make everything more manageable and controllable.

Managing the ongoing operations of any business and, at the same time, allowing sufficient innovation to adapt to a changing market is one of the basic challenges in today management. The problem may arise when a change in short-term can affect the long-term goals. For example, machinery break down can wasted a several hours of productivity output. To counter this, company need to anticipate this possible situation and ready for back-up plan, like outsourcing to ensure a consistent production output. On this duration, they can also try to 'play' with the product to set it popular for a current trend.

The way the organization is operated is changed mostly in manufacturing sector. Management method like Activity Based Costing is used instead of the old traditional costing method, because of complexity of the daily operation of the various products that needed to be monitor. Labor is being replaced by machinery to speed up the production process. Organization's structure is also change. Decentralization structure, outsourcing and service shared center using transfer pricing method can greatly reduce the costs. Further subdivided the organization into unit so it will become specialized in certain thing will make everything run smoothly. Each subunit will be appointing a manager who will be responsible for their centre activities. There are four centre, which is cost centre, revenue centre, profit centre and investment centre. Company can also cut cost further by downsizing or dropped off non-cost effective department.

An employee is the important factor to form company's vision. Employer must convince their employees to adopting company's system of believe. Performance measurement systems can help employees to keep them motivated to achieve company's entire objective and employee empowerment can make employees feels 'needed' by the company.

However, this change in modern organization does not mean the traditional management controls need to be abandoned. All the modern approaches are based on traditional method. And almost nowadays companies still using traditional management. For example, the advanced ABC method is not relevant to Small Medium Enterprises (SME) industry because the costs to implement it exceed their benefits. Transfer pricing only works for multinational companies. It is primarily used to cut cost from the tax. Static budget is still widely used despite the new advanced budgeting method like zero based budgeting and activity based budgeting. There is a reluctant to change because people have become way too accustomed to old budget and afraid of any change will affect their business, one way or another. Cost volume profit analysis is not as practicable as FIFO, LIFO and weighted average stock management but somehow still being used for getting margin of safety for the stocks.

In manufacturing sector, the traditional method relies on produce a large batch of product to lower the cost of sales for each product. Nowadays, the manufacturing sector needs to be flexible, adaptive, and responsive to changes, and be able to produce a variety of products in a short time at a lower cost to compete with others (Nagalingam, 1999).

Just in Time manufacturing cuts waste while supplying parts only when ordered by customers. It developed from Kaizen, a Japanese method of continuous improvement of total quality management. It needs a precision estimation of demand it will received in order to have enough supply for it when required. Business Process Re-engineering although costly, can change internal operational activities and eliminated non value added activities to save costs and minimize wastage.

In reward for performance system, Return on Investments (ROI) should be replaced by Residual Income as ROI had a loophole in the system that the managers tend to make a short-term profit decision rather than long-term profit decision.

Balance Scorecard added strategic non-financial performance measures against managers and executives into their performance measurement. It is proven to be a useful tool in providing guidance for the employee to make them understand about how they can contribute to the organization. It can be used for employees to see the consequences of their actions or decisions. It can also provide executives an effective tool to translate a company's vision and strategy. For managers, they will first identified organization objectives and short-term goal, and then they develop long-term strategy and short-term plans before developing budget. This budget will be evaluate and assess from time to time for control purpose. Any weaknesses identified will be fixed as soon as possible.

For long-term planning, investing in research and development is essential and technology achieved can be trademark to not let rivals copied it. Product quality is a short-term goal that can be achieved but may be hindered by innovation of the product for long-term benefit. They need to be separate from daily operations. Quality and innovation need to work side by side. Innovative companies should minimize formal controls to reduce bureaucracy and allow creativity to flourish. Total quality management and continuous improvement philosophy play an important role here. Controlling strategy is also very important, to allow innovation and flexibility.

The great method to use to get overall current view of the company and situation around is SWOT analysis. It can evaluate company's current position and current opportunity present outside the company. PESTEL analysis is a useful tool for companies that want to venture to a new market or making a new product. It is suitable for a company seeking a growth or market opportunity. Porters five forces provided the company information on risk for current external environment and how to assess the threat presents in the outside market and the risks associated.

Value creation is something that being perceived by customers in company's product or service. Co-creation of value is possible by third party help, by being participative in all supplier and customer activities in an unspecified process that leads to value for customers. Existence of supplier-customer interactions, and the effective use of them as a means of directly influencing customers' value fulfillment, enables co-creation of value (Gronroos and Ravald, 2011). The after-service of the product purchase like given a warranty is a must, since customers' decisions in buying a product usually depends on this factor.

Knowledge and skills of employees is important as a competitive asset. Civi, E. (2000) stated, knowledge is often called the intellectual capital of a firm and it is also very critical. Beyond brand name and physical assets, a corporation gains knowledge from years of experience in such things as manufacturing, engineering and sales. This cumulative experience, together with information gathered from outside sources, constitutes one of the firm's critical resources.