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TEORI DAN MODEL DALAM PENGURUSAN KEWANGAN

TEORI DAN MODEL DALAM PENGURUSAN KEWANGAN. TEORI UMUM: Teori “Human Capital” atau Modal Insan Teori Sistem dalam Pengurusan Model dalam Perancangan Kewangan (Knight, 1993) Model dalam Membuat Keputusan dalam Agihan Sumber / Berbelanja Model Pengurusan Bush (2010)

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TEORI DAN MODEL DALAM PENGURUSAN KEWANGAN

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  1. TEORI DAN MODEL DALAM PENGURUSAN KEWANGAN TEORI UMUM: Teori “Human Capital” atau Modal Insan TeoriSistemdalamPengurusan Model dalamPerancanganKewangan (Knight, 1993) Model dalamMembuatKeputusandalamAgihanSumber /Berbelanja Model Pengurusan Bush (2010) Model Sutton (1996)

  2. A theory presents a systematic way of understanding events, behaviors and/or situations. • : an idea or set of ideas that is intended to explain facts or events • : an idea that is suggested or presented as possibly true but that is not known or proven to be true • : the general principles or ideas that relate to a particular subject • A scientific model is a conceptual, mathematical or physical representation of a real-world phenomenon. A model is generally constructed for an object or process when it is at least partially understood, but difficult to observe directly.  MAKSUD DAN KEPENTINGAN TEORI DAN MODEL

  3. TEORI MODAL INSAN (HUMAN CAPITAL THEORY) • TEORI SISTEM TEORI YANG RELEVAN

  4. Modal insanialahsejumlahkompetensi, pengetahuan, tabiat, atributsosialdanpersonaliti, termasukkreativiti, kebolehankognitif, yang membolehkanindividumelaksanakansesuatutugas yang menghasilkannilaiekonomi. TEORI “HUMAN CAPITAL” atau modal insan

  5. Ahliekonomi: Pendidikandanlatihansebagaipelaburanindividuuntukmemperolehpulanganwangdalampasaranburuh • Modal insanialahkemahiranindividu yang bolehmenyumbang status ekonomimereka(Adam Smith, John Stuart Mill, Alfred Marshall) • Justifikasikosdalampendidikandansubsidikerajaandalampendidikandanlatihan: Pengetahuandankemahiran yang diperolehmelaluipelaburandalampendidikanbolehmeningkatkanproduktivitimanusia . TEORI “HUMAN CAPITAL” atau modal insan

  6. INPUT PROSES OUTPUT TEORI SISTEM

  7. Petunjuk Sumber yang masuk Maklumbalas dalaman Maklumbalas luaran TEORI SISTEM DALAM PENGURUSAN KEWANGAN • PELAJAR • Bilangan • Umur • Kebolehan • Akademik • Motivasi • Dana Sekolah • Kerajaan • Derma • Yuran • Sumber lain PROSES PENDIDIKAN Kurikulum, kaedah, teknologi, latihan Perkhidmatan sokongan • KELUARAN • Pengetahuan • Kemahiran • Sikap • PENGGUNAAN MASA • Kalendar persekolahan • Jadual kelas • Hari dan waktu bekerja • SUMBER KEWANGAN • Modal • Pendapatan • Belanjawan • SUMBER MANUSIA DAN ASET FIZIKAL • Guru • Kakitangan am • Peralatan • Bangunan Pengalaman pembelajaran pelajar • MANFAAT • Tenaga kerja • Warganegara baik • Individu seimbang • Sumbangandana • Yuran • Fund raising Sumbangansumber • Sumbanganmasa • Staff • Pelajar • Ibubapa • komuniti • DASAR PENDIDIKAN, POLISI, PERATURAN • Kerajaan • PIBG • Politik Model sistem pengurusan kewangan Knight

  8. Kewanganpencetusdanmengawalsistem • Sumberkewanganhanyasebahagiandaripadasistem • Keseluruhansistemmemerlukanpengurusan yang berkesan • Pengurusanmaklumat yang berkesanpentinguntukmendapatkanmaklumbalas. • Pengurusankewanganmempunyaiduaaspek: WANG vs KOS IMPLIKASI MODEL KNIGHT (1993)

  9. MODEL PERANCANGAN (KNIGHT, 1993) • MODEL MEMBUAT KEPUTUSAN DALAM AGIHAN SUMBER (BUSH, 2010) • MODEL MEMBUAT KEPUTUSAN DALAM BERBELANJA (SUTTON, 1996) MODEL YANG RELEVAN

  10. Perancangandanmembuatkeutamaanadalahasaskepadapengurusankewangan yang berkesan • Perancanganperlukepadaobjektifjangkapanjang • Teknik: Analisis SWOT Kepentinganperancangan

  11. RASIONAL • PRAGMATIK • KEUSAHAWANAN (ENTREPRENEURIAL) • LATERAL PENDEKATAN PERANCANGAN (MODEL PERANCANGAN KNIGHT)

  12. PENDEKATAN RASIONAL

  13. C (not visible from B) Goal B A  The rational approach MODEL ‘A’ The rational approach

  14. PENDEKATAN PRAGMATIK

  15. Goals A MODEL ‘B’ The pragmatic approach

  16. PENDEKATAN KEUSAHAWANAN

  17. Philosophy and values C B A MODEL ‘C’ Entrepreneurial approach

  18. PENDEKATAN LATERAL

  19. Vision or goal D z B y A MODEL ‘D’ The lateral approach

  20. MEMBUAT KEPUTUSAN agihansumber: MODEL PENGURUSAN (Bush, 2010) Model Rasional Model Kesejawatan (Collegial) Model Politik Model Kekaburan (Ambiguity)

  21. Perception of a problem or a choice opportunity • Analysis of the problem, including data collection • Formulation of alternative solutions or choices • Choice of the most appropriate solution to the problem to meet the objectives of the organization • Implementation of the chosen alternative • Monitoring and evaluation of the effectiveness of the chosen strategy Emphasis on ‘value for money’ (VFM) and concepts of: • economy – the purchase of a given standard of good or services at lowest cost • efficiency – the achievement of given outcomes at least cost • effectiveness – the matching of results with objectives MODEL RASIONAL

  22. Aims and priorities : output budgeting (spending is related to objectives) VS input budgeting (areas of spending) • Long term planning • Evaluation alternatives – thorough consideration of alternative patterns of expenditure • Zero-based budgeting • Selecting the most appropriate options LIMA PRINSIP PENGURUSAN MODEL RASIONAL

  23. MODEL POLITIK

  24. BERPUSAT (CENTRALIZED) • NYAHPUSAT (DECENTRALIZED) • GABUNGAN (HYBRID) Model MEMBUAT KEPUTUSAN dalam BERBELANJA: Sutton (1996)

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