MANAGEMENT CONTROL SYSTEM FOR PUBLIC SECTOR ORGANISATION TYPES

MANAGEMENT CONTROL SYSTEM FOR PUBLIC SECTOR ORGANISATION

TYPES OF MANAGEMENT CONTROL ORGANISATION MANAGEMENT CONTROL FORMAL CONTROL § § § Strategy Formulation Strategic Planning Programming Budgeting Performance Measurement Evaluation INFORMAL CONTROL § § § Informal meeting Discussion Memo Observation Entertainment Organisation sport club

Management Control System Management Control Process MCS Management Control Structure

Management Control Process Strategy Formulation Feedback Strategic Planning Performance Evaluation Programing Reporting Performance Budgeting Implementation

Strategy Formulation vision mission goal core values core beliefs

Develop Shared Vision & Shared Mission Top level management Shared vision, mission, goal, & values Midle level management Lower level management

Example: Vision Statement Vision of Support Centers of America: We envision an ever increasing global movement to restore and revitalize the quality of life in local communities. The Support Centers of America will be a recognized contributor and leader in that movement. Vision of City of Charlotte: The City of Charlotte will be a model of Excellence that puts the citizens first. Skilled, motivated employees will be known for providing quality and value in all areas of services. We will be a platform for vital economic activity that gives Charlotte a competitive edge in the marketplace. We will partner with citizens and business to make this community of choice for living, working and leasure activities.

Vision Statement Vision statement should be: Simple to be memorized Challenging Motivate Realistic Answer: Why organization exist?

Mission Statement mission indicate the choosen way to creating the future Mission answer the question: what the organisation is now? why we exist?

Example: Mission Statement Mission of the City of Charlotte: The mission of the City of Charlotte is to ensure the delivering of quality public services that promote safety, health of and quality of life of its citizens. Mission of Support Centers of America: The mission of the Support Centers of America is to increase the effectiveness of the nonprofit sector by providing management consulting, training and research. Our guiding principles are: promote client independence, expand cultural proficiency, collaborate with others, ensure our own competence, act as one organization.

Core Values Commitment to customers’ satisfaction, innovation, diversity, creativity, honesty, Integrity, Discipline, etc.

2. Strategic Planning Strategic Plans Strategic Objectives Strategic Inisiatives Target

Strategic Planning as a Bridge Strategic planning Strategy formulation Budgeting Long-term planning Short-term planning Non moneter

3. Program is a choosen activities to achieve strategic objective

Performance Reporting Financial performance report Performance Report Nonfinancial performance

Performance Evaluation Organisational performance Performance Evaluation Program Evaluation

MANAGEMENT CONTROL STRUCTURE 1. Responsibility Center 2. Reward & Punishment system 3. Information Network

Information Network multidirectional network More flexsible on-time, real-time e-government formal and informal Virtual office responsiveness multiple channel

LEVEL of STRATEGY Level of Strategy Corporate Strategy Organisation-wide strategy Business Unit Strategy Organisation-unit strategy