Optimal objective achievement via balance of control

Pienaar, Gideon Johannes (2002-10)

Thesis (MMil)--University of Stellenbosch, 2002.

Thesis

ENGLISH ABSTRACT: Organisations need assurance that strategy is executed as planned and objectives are met, when matching organisational capabilities with the opportunities in the market. Control can give management such an assurance and is ultimately the responsibility of management. It is not however only management that may be interested with proper control in an organisation, all stakeholders wants some degree and form of control to safeguard their interest in an organisation. Management has a daunting task on their hands to ensure an organisation achieve its objectives as effectively, efficiently and economically as possible, while keeping all stakeholders informed and happy. Vast amounts of resources will be used to achieve objectives and management needs to strike a balance between protection of these resources and empowering employees to utilise these resources. A balance between the control systems over the different resources must also be in place. Management needs to have a balanced focus regarding the measurement of activities and behaviour relating to specific objectives, due to the time, cost, quality and innovation effects of control systems. A balance between costs and benefits of control systems must also be obtained. Control needs to be integrated as part of the management process to ensure optimal achievement of objectives. A holistic approach towards control and the usage of a sound control environment combined with relevant, organisational specific control systems that are flexible can ensure balance of control. All employees of an organisation have control responsibilities and must give inputs in the control process. Employees must view control as an aid and not as a stumbling block, when trying to achieve objectives. Management must be empowered and empower employees to have the relevant knowledge regarding control and control systems that can be used, when to use them and how to use them. These control systems must be continuously improved to ensure sustained, optimal achievement of objectives.

AFRIKAANSE OPSOMMING: Organisasies benodig versekering dat strategie uitgevoer word soos beplan en dat doelwitte bereik word, wanneer die organisasie se vermoë gepas word teen geleenthede in die mark. Beheer kan vir bestuur so 'n versekering gee en is eintlik bestuur se verantwoordelikheid. Dit is egter nie net bestuur wat belang kan stel in voldoende beheer nie, maar alle belanghebbers soek 'n mate en vorm van beheer oor 'n organisasie, om hul belange te beskerm. Bestuur het 'n uitdagende taak op hande om te verseker dat doelwitte doeltreffend, doelmatig en ekonomies bereik word, terwyl alle belanghebbers ingelig en gelukkig gehou word. Groot hoeveelhede hulpbronne word gebruik om doelwitte te bereik en bestuur moet 'n balans verkry tussen die beskerming van hulpbronne en die bemagtiging van werkers in die aanwending van die hulpbronne. 'n Balans tussen die beheer stelsels oor die verskillende hulpbronne moet ook in plek wees. Weens die tyd, koste, kwaliteit en innovasie effek van beheer moet bestuur 'n gebalanseerde fokus hê rakende die meting van aktiwiteite en gedrag betreffende spesifieke doelwitte. 'n Balans tussen die kostes en voordele van beheerstelsels moet ook verkry word. Beheer moet 'n ge-integreerde deel van die bestuursproses wees om optimale doelwit bereiking te verseker. 'n Holistiese benadering rakende beheer en die gebruik van 'n voldoende beheer omgewing, gekombineer met relevante, organisasie spesifieke beheer stelsels wat buigsaam is, kan balans van beheer verseker. Alle werkers in 'n organisasie het beheer verantwoordelikhede en moet insette verskaf in die beheer proses. Werkers moet beheer as 'n hulpmiddel ag en nie 'n struikelblok nie, wanneer doelwit bereiking nagestreef word. Bestuur moet bemagtig wees en werkers bemagtig om oor die nodige kennis rakende beheer en beheer stelsels te beskik, watter beheer stelsel gebruik kan word, wanneer om dit te gebruik en hoe om dit te gebruik. Die beheer stelsels moet aaneenlopend verbeter word om volgehoue, optimale doelwit bereiking te verseker.

Please refer to this item in SUNScholar by using the following persistent URL: http://hdl.handle.net/10019.1/52978
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