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Understanding strategy

Author

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  • Angelica, Risa Aulia

Abstract

Pemahaman strategi Tinjauan • Strategi merupakan rencana-rencana untuk mencapai tujuan organisasi. • Strategi masing-masing umumnya berbeda diantara organisasi yang satu dan lainnya. • Sistem pengendalian manajemen merupakan alat untuk mengimplementasikan strategi. • Pengendalian harus menyesuaikan dengan kebutuhan strategi organisasi. Tujuan-Tujuan • Tujuan perusahaan, umumnya ditentukan oleh Chief Excecutive Officer (CEO) suatu perusahaan,dengan saran dari para manajemen senior dan biasanya disahkan oleh dewan direksi. • Di beberapa perusahaan, tujuan pada mulanya dibuat oleh para pendiri untuk generasi selanjutnya. – Contohnya: Henry Ford, Ford Motor Company; Walt Disney, Walt Disney Company, dlsb. Memaksimalkan Nilai Pemegang Saham • Pencapaian laba yang memuaskan merupakan cara terbaik menyatakan tujuan perusahaan. • Ada dua alasan: 1. Istilah “memaksimalkan” berimplikasi pada cara mencapai jumlah pendapatan perusahaan maksimum. 2. Walaupun mengoptimalkan nilai pemegang saham merupakan tujuan utama, tetapi itu bukanlah satu-satunya tujuan. Profitabilitas • Profitabilitas ditunjukkan dengan persamaan merupakan hasil dari dua rasio, yaitu: • Revenue – Expenses Revenues • -------------------------- x ---------------- = ROI • Revenues Investment • Rasio pertama yaitu: persentase profit margin • Rasio kedua yaitu: perputaran investasi (Investmentturn over)

Suggested Citation

  • Angelica, Risa Aulia, 2023. "Understanding strategy," OSF Preprints rxutb_v1, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:rxutb_v1
    DOI: 10.31219/osf.io/rxutb_v1
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