Kuis Sistem Kontrol dan Pengukuran Kinerja

What is meant by an effective control system in the context of management?

• A system that monitors all organizational activities

• A system that focuses only on operational costs

• A system that motivates employees to improve performance

• A system that can identify and measure performance against organizational goals

A company uses an output-based control system to measure employee performance. However, this system does not take into account the quality of work, only quantity. What potential problems may arise from this system?

• Employees will be encouraged to improve work quality

• This control system will not encourage higher productivity

• Employees may focus on quantity, neglecting quality

• There are no problems because quantity is sufficient to measure performance

In a manufacturing company, the production manager is asked to improve production efficiency. However, the existing control system does not include measurements of resource usage effectively, only focusing on production output. What steps should the company take to improve this control system?

• Add product quality measurement as a performance indicator

• Increase control over labor costs to reduce expenses

• Integrate resource usage measurement into the control system

• Lower production targets to reduce pressure on employees

What is meant by 'performance measurement' in management control?

• The process of measuring results and achievements of the organization

• The process of identifying long-term goals

• The process of market analysis to evaluate competition

• The process of distributing bonuses to employees

A company evaluates the performance of managers using various performance indicators, such as net profit and customer satisfaction. However, one manager only focuses on increasing profit without considering customer satisfaction. What should the company do to improve this performance measurement system?

• Add performance indicators related to product or service quality

• Eliminate performance indicators related to net profit

• Provide bonuses based on one key performance indicator

• Lower expectations regarding customer satisfaction

In an organization, the use of performance measurements based on numbers (such as profit or sales volume) can sometimes lead to undesirable behavior, such as data manipulation or excessive focus on numbers without considering other aspects. What is the best way to address this issue?

• Reduce reliance on number-based measurements

• Include non-financial measurements to complement performance indicators

• Increase training for employees on the importance of financial reports

• Replace all performance measurements with customer satisfaction surveys

What is meant by 'behavioral aspects' in management control systems?

• Aspects related to the role of technology in control systems

• Aspects focused on motivation, behavior, and individual responses to control

• Aspects related to financial management and budgeting

• Aspects that measure customer satisfaction

In company X, managers are given incentives to achieve high sales targets. However, this causes some managers to pressure their teams to work harder in unethical ways. What can the company do to avoid these negative impacts?

• Increase incentives to accelerate target achievement

• Add an ethics component to performance evaluations to balance financial incentives

• Eliminate sales target-based incentives

• Give managers more freedom in decision-making

Control systems that rely on strict regulations can cause frustration among employees who feel untrusted. To address this issue, what should the company do in designing a more effective control system?

• Reduce the number of rules and policies applied

• Add elements of freedom for employees to make their own decisions

• Establish a stricter control system with more intensive supervision

• Eliminate performance-based incentives

What is the main purpose of budgeting systems in management control?

• Regulate cash flow within the company

• Improve the timeliness of product delivery

• Assist in planning and allocating resources to achieve organizational goals

• Calculate the company's net profit