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Management 12e richard draft chapter 19

Chapter 19
Managing Quality and Performance

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© 2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

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The Meaning of Control
Organizational control is the systematic
process through which managers regulate
organizational activities to make them
consistent with expectations established in
plans, targets, and standards of performance

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Establish Standards of Performance
Measure Actual Performance
Compare Performance to Standards
Take Corrective Action

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19.2 The Balanced Scorecard

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Hierarchical versus
Decentralized approaches


Hierarchical controls include the monitoring of
behavior through rules, policies, reward

systems, and written documentation



Decentralized controls based on values and
assumptions; rules are only used when
necessary
Culture is adaptive, uniting individuals and teams

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19.3 Hierarchical and Decentralized Methods of
Control

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Decentralized philosophy



Gets every employee thinking like an owner



Information sharing and teamwork



Allows employees to see the financial
condition of company



Sees how his/her job fits into organizational
success

© 2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

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19.4 Which Countries Have the Most
Secretive Economies?

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Infuse quality into every aspect of the business,
all day-to-day activities
Became popular in the U.S. in the 1980s
Focuses on:
Teamwork
Collaboration
Identifying improvements



The goal of TQM is zero defects

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 Quality Circles
 Benchmarking
 Six Sigma


Quality Partnering



Continuous Improvement

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19.5 A Five-Step Benchmarking
Process

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Setting targets and monitoring expenditures



Budgets list planned and actual expenditures



Budgets are associated with a division or
department
The unit of analysis for budgeting is the

responsibility center

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Expense Budget



Revenue Budget



Cash Budget



Capital Budget
Top-down Budgeting
Bottom-up Budgeting



Zero-Based Budget

© 2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

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Financial Control
Financial Statements provide basic information
for financial control

Balance Sheet
shows firm’s
financial position

Income Statement
profit-and-loss
(P&L) statement
highlights firm’s
financial
performance

19in part.
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Managers need to evaluate financial reports
Comparing performance with other data and
industry standards
Financial Analysis:
Ratios
Statistics



Review:
Profits, assets, sales, and inventory

© 2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

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© 2016 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

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ISO 9000 standards – International
Organization for Standardization
Organization certification
157 Countries




Organizations demonstrate a commitment to
quality
Europe leads in certifications but the United
States has had the greatest number of new
certifications in recent years

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