ANALISIS PENERAPAN RESULT CONTROL DALAM MENGATASI CONTROL PROBLEMS PADA AGENCY GALAXY PT. ZURICH TOPAS LIFE DI SURABAYA
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Keywords:
Sistem pengendalian manajemen, result control, control problems, industri asuransi, motivational problem, target penjualan, reward dan punishment
Abstract
Penelitian ini bertujuan untuk memberikan gambaran secara nyata terkait dengan penerapan sistem pengendalian manajemen (SPM) khususnya pada penggunaan result control dalam mengatasi control problems pada industri asuransi. Dalam penelitian ini dapat dilihat bahwa motivational problem yang dihadapi oleh perusahaan belum dapat diatasi sepenuhnya oleh result control yang diterapkan oleh perusahaan. Sehingga perlu bagi perusahaan untuk mengevaluasi kembali penerapan result control perusahaan baik dalam menentukan target penjualan, maupun dalam memberikan reward dan punishment bagi karyawankaryawannya.
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References
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Herath, Siriyama Kanthi. 2006. A framework for management control research.
Latha, K., Dr. D.V.S. Janaki Dass. 2012. A Study On Statistical Tools Used In Solving The Insurance Companies Business Problems. http://www.iccce.co.in/Papers/ICCCECS774.pdf
Merchant, K.A., W. A. Van der Stede. 2007. Management Control Systems: Performance Measurement, Evaluation and Incentives. London: Prentice-Hall.
Mile, Yuldi. 2011. Pengaruh Perspektif Keuangan dan Pembelajaran terhadap Kinerja Manajer perusahaan Asuransi. http://fe.um.ac.id/wp-content/uploads/2009/10/5-Yuldi-Mile.pdf.
Sawitri, Peni. 2012. Interaksi Budaya Organisasi dengan Sistem Pengendalian Manajemen Terhadap Kinerja Unit Bisnis Industri Manufaktur dan Jasa. http://puslit2.petra.ac.id.
Soeherman, Bonnie. 2012. Peranan SPM Di Dalam Meningkatkan Kualitas Layanan Ditinjau Dari Seni Perang Sun Tzu.
Surjan, Harish, Barton A. Weitz, and Mita Sujan. 2002. Increasing Sales Productivity By getting Salespeople To Work Smarter.
Published
2013-09-20
Section
Bidang Akuntansi (AK)
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