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Learning Summary Of Chapter Eighteen

(2008-06-22 12:47:11)
标签:

会计二班

管理学作业

杂谈

      1. Question: Define control   

问:   定义控制

 Answer: It’s the process of monitoring activities to ensure that they are being accomplished as planned, and correcting any significant deviations.

  答:控制是对各项活动的监视,从而保证各项行动计划进行并纠正各种显著偏差的过程。

 

      2. Question:  Contrast the three approaches to designing control systems.

问:    对比设计控制系统的三种方法

Answer: the three approaches to designing control are:

答:  这三种设计控制系统的方法是:

Ø       Market control  市场控制

  Market control is an approach to control that emphasizes the use of external market mechanisms to establish the standards used in the control system.

一种强调使用外在市场机制,在系统中建立使用标准来达到控制的方法。

Ø       Bureaucratic control  官僚控制

An approach to control that emphasizes organizational authority and relies on administrative rules, regulations, procedures and policies.

一种强调组织的权威,依靠管理规章,制度,过程以及政策来实现控制系统的方法。

Ø       Clan control  小集团控制

An approach to control in which employee behavior is regulated by the shared values, norms, traditions, rituals, beliefs, and other aspects of organization’s culture.

在小集团的控制下,员工的行为靠共同的价值、规范、传统、仪式、信念及其他组织文化方面的东西来调节。

Characteristics of Three Approaches to Control Systems

Type of Control                   Characteristics

Market          Uses external market mechanisms, such as price competition and relative market share, to establish standards used in system. Typically used by organizations whose products or services are clearly specified and distinct and that face considerable marketplace competition.

Bureaucratic     Emphasizes organizational authority. Relies on administrative and hierarchical mechanisms, such as rules, regulations, procedures, policies, standardization of activities, well-defined job descriptions, and budgets to ensure that employees exhibit appropriate behaviors and meet performance standards.

Clan           Regulates employee behavior by the shared values, norms, traditions, rituals, beliefs, and other aspects of the organization’s culture. Often used by organizations in which teams are common and technology is changing rapidly.

 

三种控制系统的特征

 

控制类型                                     特征

市场            使用外在市场机制,如价格竞争和相对市场份额,在系统中建立使用标准。适用于产品或服务非常明确或确定,以及市场竞争激烈的公司。

官僚            强调组织的权威。依靠管理及等级森严的制度,如规章、制度、过程、政策、行为规范、良好的工作描述和预算等来保证员工举止适当并且符合行为标准。

小集团          依靠共同的价值、规范、传统、仪式、信念及其它组织文化方面的东西来调节员工的行为。适用于团体合作频繁且技术变化剧烈的公司。

 

      3. Question: Discuss the reasons why control is important.

问:   讨论控制重要的原因

Answer: the reasons are from the following aspects:

答: 原因来自下面几方面:

      It’s the final link in the management functions.

控制是管理职能环节的最后一环

      Controlling is important is employee empowerment.

控制重要是因为它对员工授权十分重要

      Manager’s control is to protect the organization and the physical workplace.

管理者的控制对于保护组织及其自然工作场所十分重要

 

      4. Question:  Explain the planning-controlling link

问:    解释计划-控制链

Answer: Let us look at the following exhibit 18-2 first:

答: 先让我们看看下面的图18-2:

Planning

Goals

Objectives

Strategies

Plans

Controlling

Standards

Measurements

Comparison

Actions

Organizing

Structure

Human Resource

  Management

Leading

Motivation

Leadership

Communication

Individual and Group

   Behavior

计划

目标

目的

战略

计划

控制

标准

衡量

比较

行动

组织

结构

人力资源管理

领导

激励

领导

沟通

个人与团队行为

In Chapter 7, we described goals as the foundation of planning. Goals give special direction to manager. However, just stating goals or having employees accept your goals is no guarantee that the necessary actions to accomplish those goals have been taken. As the old saying goes,“The best-laid plans often go awry”. In reality , managing is an ongoing process , and controlling activities provides the critical link back to planning .If mangers didn’t control, they’d have no way of knowing whether their goals and plans were on target and what future actions to take.

在第七章,我们讨论过目标是计划的基础,目标能为管理者指明特定的方向。但是仅仅能够说明目标或者被动的接受目标并不能保证有必要的行动来实现目标。好的计划常常偏离预计的轨道。事实上,管理是一个持续过程,控制活动提供了回到计划的关键联系。如果管理者不采取控制,他们根本不知道他们是否正对着目标和计划前进,也不知道未来该采取什么行动。

 

      5. Question: Describe the three steps in the control process.

问:    描述控制过程的三个步骤

Answer: The three steps are:

答:这三个步骤是:

      Measuring actual performance

衡量实际绩效

      Comparing actual performance against a standard

将实际绩效与标准进行比较

      Taking managerial action to correct deviations or inadequate standards

采取管理行动来纠正偏差或不足

GOALS AND

OBJECTIVES

 

Organizational

  Divisional

Departmental

  Individual

Measuring Actual

   Performance

 

Step 1.

Comparing Actual

  Performance

Against Standard

Step 2.

Taking Managerial Action

Step 3.

目标与目的

 

组织的

分部的

部门的

个人的

衡量实际绩效

第一步

将实际绩效与标准进行比较

 

第二步

采取管理行动

Action

第三步

 

      6. Question:  Explain why what is measured is more critical than how it’s measured

问:     解释为什么衡量什么比如何衡量什么更重要

Answer: The selection of the wrong criteria can result in serious dysfunctional consequences. Besides, what we measure determines, to a great extent, what people in the organization will attempt to excel at?

答:错误的选择了标准将会导致严重的不良后果。此外,我们衡量什么将会在很大程度上决定组织中员工追求什么。

 

  7. Question:  Explain the three courses of action managers can take in    controlling.                 

问:     阐述管理者在控制中采取的单个行动过程

Answer: Managers can choose among three possible courses of action:

答:管理者可以在这三种行动方案中选择

    They can do nothing

什么也不做

      They can correct the actual performance

改进实际工作

      They can revise the standards

修订标准

Design organizational performance 

 

      8. Question:  Define organizational performance

问:   定义组织绩效

Answer: organizational performance is the accumulated end results of all the organization’s work processes and activities

答:  组织绩效是组织中所有工作和活动积累的结果

 

作业完成组:Dream Fly

班级:会计0702

小组成员: 周思湘  200742070202

           李媛媛  200742070203

           段盛兰  200742070204

           张慧慧  200742070205

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