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CONTROLLING
TUGAS MANAJEMEN INDUSTRI
KELOMPOK 6
PRESENTATION
TITLE
2
LAURENSIA (119130028
MORRIS (119130051)
HENDRY ZULFIKAR (119130165)
VAMANA DEVA (121130003)
GEORGE R.
TERY
PRESENTATION
TITLE
3
Menurut George R. Tery ;
Pengawasan (controlling) sebagai
mendeterminasi apa yang dilakasanakan,
dengan tujuan mengevaluasi prestasi kerja
dan apabila perlu, menerapkan tindakan-
tindakan korektif sehingga hasil pekerjaan
sesuai dengan rencana yang telah di tetapkan
MENURUT B.E.GOETZ,
Menurut B.E.Goetz,
Kontrol adalah memaksakan kejadian agar
sesuai dengan rencana.
Maka dapat disimpulkan Controlling adalah
proses pengukuran performansi dan
mengambil tindakan untuk menjamin hasil
yang diinginkan
4
PRESENTATION
TITLE
FINANCIAL CONTROL
HUMAN RESOURCE CONTROL
OPERATION CONTROL
PROJECT CONTROL
SOCIAL CONTROL
PRESENTATION
TITLE
5
JENIS – JENIS KONTROL
FINANCIAL CONTROLLER
Pengawas keuangan adalah salah satu eksekutif
tingkat senior perusahaan yang bertanggung jawab
untuk mengelola semua keuangan dan akuntansi,
penyusunan dan penerbitan laporan keuangan seperti
neraca, laporan arus kas dan laporan laba rugi tepat
waktu, audit kepatuhan dan untuk berkoordinasi dalam
penyusunan ramalan keuangan perusahaan.
6
PRESENTATION
TITLE
FINANCIAL CONTROLLER
PRESENTATION
TITLE
7
LAPORAN KEUANGAN
1. NERACA KEUANGAN
(BALANCE SHEET)
2. LAPORAN LABA-RUGI
(INCOME STATEMENT)
ANALISIS RASI KEUNGAN
- LIQUIDITY RATIOS
- LEVERAGE RATIOS
- ACTIVITY RATIOS
- PROFITABILITY RATIOS
8
PRESENTATION
TITLE
NERACA KEUNGAN
Neraca bertujuan
menunjukkan
posisi keuangan
perusahaan pada
waktu tertentu
(assets-liability).
Contoh pada
gambar
9
PRESENTATION
TITLE
LAPORAN
LABA RUGI
1 0
PRESENTATION
TITLE
ANALISIS RASIO KEUANGAN
1 1
PRESENTATION
TITLE
DIAGRAM ALIR
LIQUDITY
RATIO
Current Ratio = Current
assets / Current Liability
Acid Test Ratio = (Curent
assets – inventory) /
Current Liabilities
LEVERAGE
RATIOS
Debt-to-Assets Rasio =
Total Debt / Total Assets
ACTIVITY
RATIOS
Inventory Turnover = Cost
of Goods Sold / Inventory
Assets Turn Over = Net
Sales / Total Assets
Accounts
Receivable Turnover
= Net Sales / Account
Receivable
PROFITABILITY
RATIOS
Profit Margin = Net
Income / Net Sales
1 2
PRESENTATION
TITLE
THANK YOU

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