karRtYtBinitü

1. karRtYtBinitü emeronTI5 1- karRtYtBinitü 1>1 GVIeTACakarRtYtBiinitü vaCamuxgarTIbYnrbs;GñkRKb;RKgEdlvaCamuxgarsMxan;mYyEdleFVI[ karRKb;RKg)anRbesIrnigedIm,IFananUvkarRbtibtþinigEksMrYlRbsinmankarcaM)ac;. Prepared by Pheng Khna, Siv Vutthy

2. 1>2 muxgarénkarRtYtBinitü karRtYtBinitüKWCakarGHGagnUvPaBRtwmRtUvénRbB½n§Gnuvtþn_ nig kargarEdlRtUveFVIenAkñúgGgÁPaB. vaCakareRbobeFobrvaglT§lénkarGnuvtþn_Cak;EsþgeTAnwgkarrMBwgTukenAkñúgEpnkar ¬sþg;da¦. qøgtammuxgarRtYtBinitüeyIgGacdwgc,as;BImUlehtuEdlnaMeGaykarGnuvtþn_manRbsiT§iPaBrWKµanRbsiT§iPaBdUcCaRtUvbnþGnuvtþn_ EksMrYlrWRtUvbegáItfµI . Prepared by Pheng Khna, Siv Vutthy

3. 1>3 sar³sMxan;énkarRtYtBinitü sar³sMxan;énkarRtYtBinitüRtUv)aneKykmkGnuvtþn_dUcxageRkam ³ • RtYtBinitükargarrbs;nieyaCiknigrcnasm<½n§ • edIm,IkøayCaGñkTTYlxusRtUvd¾Cak;lak; • etIkarGnuvtþn_RtUveFVIkarvaytMéltamrebobNa? nigyl;BIGVICasþgda niglkçN³vinicä½yénkarGnuvtþn_edIm,IeGaymanRbsiT§iPaB. Prepared by Pheng Khna, Siv Vutthy

4. 2 vdþCIviténkarRtYtBinitü karRtYtBinitüRtUv)aneKEckecjCa 4CMh‘anFM²dUcxageRkam ³ 1> begáItsþg;daénkarRtYtBinitü etIeyIgR)afñacg;)anlT§plya:gdUcemþc? 2> vas;EvgkarGnuvtþn_Cak;Esþg etIlT§plCak;EsþgeyIgTTYl)anya:gdUcemþc? 3> eRboeFobkarGnuvtþn_Cak;EsþgeTAnwgsþg;da etIkarcg;)an niglT§plCak;EsþgxusKñay:agdUcemþc? 4> dak;viFankarEktMrUvkrNImanKMlaténkarRbtibtþi etImanGVIxøHEdleyIgRtUvkarpøas;bþÚredIm,ICYbnUvlT§plEdlcg;)an? Prepared by Pheng Khna, Siv Vutthy

5. 2>1 RbePTénkarRtYtBinitü karRtYtBinitüRtUv)aneKEckecjCa 3RbePTdUcxageRkam ³ 1-Feedforward: for the future 2-Concurrent: for the present 3-Feedback: for the past Input Processes Output Feedforward Control Concurrent Control Feedback Control Anticipate problem Corrects problem as they happen After they occur Prepared by Pheng Khna, Siv Vutthy

6. 1-Strategic Control by top managers is monitoring performance to ensure that strategic plans are being implemented and taking corrective action as needed. 2-Tactical Control by middle managers is monitoring performance to ensure that tactical plans those at the divisional or departmental level-are being implemented and taking corrective action as needed. 3-Operational Control by first level managers is monitoring performance to ensure that operational plans day-to-day goals-are being implemented and taking corrective action as needed. 2>2 kMriténkarRtYtBinitü karRtYtBinitüRtUv)aneKEckecjCa 3kMritdUcxageRkam ³ Prepared by Pheng Khna, Siv Vutthy

7. 3 RbB½n§karRtYtBinitüenAkñúgGgÁPaB 3.1-Management Control Process: A-External Audit • Corporate and • Chose the best supplier • Finding the Strength and Weakness for taking the advantage from the opportunity • Avoid the contingency lost B-Internal Audit • Budgeting • Sale budgeting • Financial control Prepared by Pheng Khna, Siv Vutthy

8. CMh‘ankñúgkarRtYtBinitü CMh‘aTI1³ kMnt;TIkEnøgkarRtYtBinitü ]> fvikarKuNPaBbrimaNnieyaCik… CMh‘anTI2³ begáItbTdæan ]> KuNPaBénplitplel,ÓnkMlaMglk; éføedIm… CMh‘anTI3³ karvas;EvgkarRbtibtþi ]> brimaNKuNPaBel,ÓntMél… CMh‘anTI4³ eRbobeFobkarRbtibtþinigbTdæan CMh‘aTI5³ elIksesIrcMeBaHlT§plviC¢man CMh‘anTI6³ eRbobeFobbTdæannigrgVas;RbsinCacaM)ac; Prepared by Pheng Khna, Siv Vutthy

9. 3>2 ehtuGVI)anCaRtUvkarRtYtBinitü It is very important, the final link in the functional chain of management. Planning Goals, Objectives, Strategies Controlling Standard, Measurements, Comparisons, Actions Organizing Structure, HRM Leading Leadership, Motivation, Communication Prepared by Pheng Khna, Siv Vutthy

10. A-Financial Control • Top managers analyze the financial statement (Balance sheet, and Income statement) to valuate the performance company. Managers use ratio analysis as a tool to analyze financial statement: • Example • Current ratio=Current Assets/Current Lia • Inventory turnover=COGS/Inventory • Debt ratio=Total Lia/Total Asset • Return on asset=Net income/Total Asset Prepared by Pheng Khna, Siv Vutthy

11. B-Budget Control There are two major types of budget Operating budget: it is the budget that we can see on the operating expense such as supplier, salary, wage, administrative expense, and other. Capital expenditure budget: it is the capital that expense on fix assets in business such as land, building, machine, and equipment. Prepared by Pheng Khna, Siv Vutthy

12. C-Quality Control It is a assessing the products or services Performance: how to well the product performs or operates. Features: It is the ability to include extra options or add on to the main product. Reliability: Is the product dependable (reliable) or does it often breakdown. Conformance: Does the product conform to existing standards? Durability: If a product is strong and lasts for many years, then it is durable. Prepared by Pheng Khna, Siv Vutthy

13. C-Quality Control con ’t Serviceability: It is the ability to maintaining (repair or problem solving) the product. Aesthetics: How to attractiveness of the product Perceived quality: It is the public image of the product such as high quality are best on the brand name, IBM, NOKIA, … {| Prepared by Pheng Khna, Siv Vutthy