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WKTIVITI
BIL. 5, DIS., 1988
PUSAT DAYA PENGELUARAN NEGARA
ISSN 0127-8223
PRODUCTIVITY THROUGH BUDGETING
— A New Approach
By
A. Natarajan
Deputy General Manager
(Management Services)
Neyveli Lignite Corporation Ltd., India
(Page 5)
AN OVERVIEW OF PIP IN MALAYSIA
By
Ir. Haji Arshad Haji Marsidi
(Director, National Productivity Centre, Petaling Jaya, Malaysia)
(Page 40)
PRODUCTIVITY MEASUREMENT FOR RAILWAYS
By
R.P. Mohanty
Prem Chandra
(Prof, at National Institute for Training in Industrial Engineering,
Bombay, India)
(Page 56)
KE ARAH PEMBINAAN ETIKA KERJA YANG UNGGUL
By
Razali Mat Zin
(Pensyarah, Sekolah Ekonomi dan Pentadbiran Awam Universiti Utara
Malaysia)
(Page 70)
KONSEP PENGURUSAN DARI PERSPEKTIF ISLAM
By
Jiwa Mohd. Isa
(Pensyarah, Kulliyyah Ekonomi, Universiti Islam Antarabangsa, Malaysia)
(Page 85)
0000053816
Junad Produktiviti - [Journal].
jurnat
HT1V1T1
53813
^
PRODU
Pencrblt/Pubtisber
Pusat Daya Pengeluaran Negara
(National Productivity Centre)
Peti Surat 64,
Jalan Sultan 46904
Petaling Jaya, Malaysia.
Tel. 7557266
Pcaasthat/Adv iser
It. Haji Arshad Haji Marsidi
(Pengarah)
Pengarang/Editor
Man Lok Abduilah
Pen. Pengarang/Suft Editor
Sujaidi Dasuki
Ahll-ahll/flfembers
Haji Ahmad Berek
Haji Ruslan Khatib
R. Sugunarajah
Suhaimy Abdul Talib
Jurina Abd. Hamid
Nor Aini Amdzah
Ab Rahim Yusoff
Suhaimi Hamad
Pauzi Hanipi
Kami mengalu-alukan sumbangan rencana untuk dimuatkan di dalam jurnal mi. 'Jurnal
Produktiviti' diterbitkan enam bulan sekali, menampung semua aspek ekonomi dan
pengurusan serta lain-lain bidang yang ada hubungannya dengan konsep produktiviti
Rencana-rencana yang tersiar akan diberikan honorarium dan odak semestinya merupakan
pendapat PDPN.
'Jumal Produktiviti' diterbitkan oleh Pusat Daya Pengeluaran Negara
(Kementerian Perdagangan dan Perindustrian) Peti Surat 64, Jalan Sultan,
46904 Petaling Jaya, Selangor, Malaysia. Telefon. 7557266 (15 talian),
Teleks: MA 36312 PDPN. Telegram: Dayapeng.
Dlcetak oleh: Mas'adah (M) Sdn. Bhd. untuk JPN. Kuala Lumpur.
editorial
PENGURUSAN BARAT: KITA
HARUS BERTERIMA KASIH
Secara mudah, produktiviti adalab suatu sikap pemikiran yang sentiasa bentsaha memajukan prestasi dirt dan organisasi dengan matlamat
babawa bari ini lebib baik dart kelmarin dan esok pasti lebib baik dart
bari ini. Justru itu, bila kita memperkatakan nilai-nilai Islam di dalam
pengurusan dan pentadbiran, kita tidak menganggap nilai-nilai Barat
yang diamalkan sejak bertabun-tahun itu tidak baik. Malahan di dalam
sistem pengurusan Barat sendiri terkandung nilai-nilai kesejabteraan yang
tents menerus dikaji supaya ianya lebib sejahtera dan selamat.
Bagaimanapun setelab sekian lama sistem pengurusan dan pentadbiran Barat diamalkan, kita ingin menerapkan nilai-nilai 'sejahtera'
dengan menyorotke dalam diri insan sendiri yang menjadipunca segala
kemungkaran di dalam dunia pengurusan dan pentadbiran.
Secara dasar, penekanan yang dituntut di dalam sistem pengurusan
dan pentadbiran Islam ialah keikhlasan dan keadilan tanpa adanya
penganiayaan pada kedua belahpihak, pekerja dan majikan. Manakala
efisiensi dan produktiviti adalab aspek-aspek yang lebib mementingkan
kaedab di mana ianya tertakluk di bawab sistem pengurusan itu sendiri.
Umpamanyajika ada gagasan yang merupakan kaedab baru di dalam
sistem bekerja. Walaupun Islam menggalakkan kita supaya bekerja dengan
bersunggub-sunggub bagi memperolebi keuntungan yang sebanyakbanyaknya, namun jika kaedab kerja yang diterapkan membabayakan
keselamatan pekerja, ianya belum dianggap islamik selagi kaedab pencegabannya belum dapat ditemui.
Begttu juga di dalam bidang penyelidikan makanan umpamanya.
Walaupun beberapa penemuan baru telab ditemui yang boleh mengawetkan beberapa jenis jenama supaya lebib taban lama, namun jika
baban-baban yang dtgunakan untuk tujuan itu diambil dart bahan yang
tidak halal, maka menjadi kewajipan orang-orang Islam sendiri bagi mencart alternatifnya. Penyelidikan Barat banya sekadar membukajalan ke
arab mutu sementara orang-orang Islam sendiri mesti berusaha mencari
kesempurnaannya!
Rencana 'Konsep Pengurusan Dari Perspektif Islam' oleh Encikjiwa
Mobd. fsa, Pensyarah Universiti Islam Antarabangsa, dan rencana yang
bertajuk 'KeArab Pembinaan Etika Kerja Yang Unggul'yangditulis oleb
Encik Razali Mat Zin, Pensyarah Universiti Utara Malaysia banya sekadar
'pembuka tirai' ke arab forum yang lebib kbusus mengenainya, Jurnal Produktiviti mengalu-alukan sumbangan dart para penults, ilmuan dan para
pengurus demi manfaat di dunia pengurusan selurubnya.
BIODATA
Mr. A. NATARAJAN heads the Management Services
Department at Neyveli Lignite Corporation Limited, a
Public Sector Enterprise of the Government of India.
This enterprise has been successfully holding its
position among the top ten profit making Public Enterprises in India for almost a decade. The author has
wide experience and his fields of sped lizat ions cover
Personnel Management, Industrial Relations, Man-
power Planning; Organization Development Training
for executives & non-executives; Organization &.
Methods and System Analysis; Industrial Engineering
& Information System; Industrial Administration;
Construction of Factory Buildings and auxiliaries
including thermal power station construction, foundations, tunnels, chimneys, pre-cast construction etc. He has presented several technical papers
at National and International Conferences and has also contributed articles to several
journals.
PRODUCTIVITY THROUGH
BUDGETING — A NEW
APPROACH*
A Case Study In An Indian Public
Sector Enterprise
BY
A. Natarajan
General Manager (Management Services) Neyveli Lignite
Corporation Limited Neyvefi — 607 801 INDIA
INTRODUCTION
Budgeting is a systematic and formalised approach for stating and
communicating the organisation's expectations and accomplishing the
planning, co-ordination and control responsibilities of the management
in such a way as to maximise the use of given resources. Thus budgeting
is recognised not only as a financial plan but also as an indicator of
expected performance.
NEED FOR PRODUCTIVITY BUDGETING SYSTEM
For many, an increase in the profit of an organisation is the only
indicator of the performance and prosperity of the organisation. But an
increase in the profit of the organisation need not necessarily show corresponding increase in the productivity of various inputs/resources.
In huge manufacturing organisations with complex manufacturing
activities and services, setting standards or objectives integrated with the
ultimate physical performance of the company, is a little cumbersome.
Even if such standards could be set, monitoring at various levels and self
appraisal on frequent intervals tend to be ignored due to non-availability
of sound data base, definition of standards or reference points for comparative performance and establishment of linkages between the objectives of sections, sub-sections, departments, units etc. To obviate this, a
system known as 'Productivity Budgeting System' for determining
budgets with respect to performance of various input resources, at different activity centres in the organisation, interlinking the corporate and
productivity objectives of the enterprise, needs to be developed.
'This paper was presented by Mr. A. Natarajan at the 6th WORLD PRO-
DUCTIVITY CONGRESS which was held in Montreal, Canada from 25 to 29
September, 1988.
DEVELOPMENT OF PRODUCTIVITY BUDGETING SYSTEM
A productivity budgeting system called 'Rapmods Productivity
Budgeting System* (RPBS) has been developed by Dr. M.R. Ramsay and
implemented by M/s. ENDESCO PRIVATE LIMITED, MADRAS, for
developing, monitoring and controlling operational budgets. It incorporates the implications of improvement in productivity performance in
any type of enterprise. The pre-requisite for applying this system is that
the 'outputs' of the system and the 'inputs' utilised must be expressed in
financial terms. This system (RPBS) envisages the following:
— Setting corporate goals and developing plans and controls to
achieve the objectives.
— Visualising and evaluating the growth rates and return on investment levels for alternative operational decisions, total capital
employed, and productivity/performance measures.
— Developing control norms to monitor operational effectiveness,
thus promoting productivity improvement.
— Speeding up the accurate calculation of profit/loss statement for
any activity or group of activities over any desired time period.
— Indicating level of effectiveness of staff.
— Facilitating interfirm comparisons.
— Providing a quantitative relationship between partial performance
measures and the financial budget, thereby helping to identify
diversification potential.
— Developing performance measurements with respect to the various
activities enabling a feedback to be provided to groups of people,
should a worker participation programme be in operation.
RPBS provided an overall monitoring and control approach which
is needed by the enterprises of any type. However, this system is neither
a substitute for a financial accounting system nor for cost accounting.
This new system has been adopted for the first time in a public sector enterprise in India. The organisation is Neyvell Lignite Corporation Limited, a Government of India Enterprise, with an employment
of more than 23,000, and is among the top ten profit-making public sector companies in the country.
Brief Description of the Company: Neyveli Lignite Corporation
Limited, a Government of India enterprise, was established in 1956, to
exploit an estimated reserve of about 3300 million tonnes of lignite deposit,
spread over an area of 470 sq. kms. in the Neyveli region of Tamil Nadu,
South India.
NLC at present is operating two Open Cast Mines, two Thermal Power
Stations, a Fertilizer Plant, a Briquetting and Carbonisation Plant and a Clay
Washing Plant. Brief description of the ongoing schemes, projects under
construction and consideration are as follows:
I.
II.
UNITS UNDER PRODUCTION!
Unit
Capacity per annum
— Mine — I
— Mine — II — 1 Stage
Thermal Power Station — I
Thermal Power Station — II — I
Stage
Fertilizer Plant
Process Steam Plant
Briquetting and Carbonisation
Plant
Clay Beneficiation Plant
6.5 MT of lignite
4.7 MT of lignite
600 MW
630 MW
1,29,200 T of urea
15,84,000 T of steam
2,62,000 T of coke
6,000 T of washed clay
PROJECTS UNDER CONSTRUCTION:
Unit
Capacity per annum
Mine — II Stage — II
4.7 MT to 10.5 MT of
lignite.
Thermal Power Station — II
Stage — II
III.
630 MW to 1470 MW
PROJECT PROPOSALS UNDER PROCESS:
Unit
Capacity per annum
Mine — I Expansion
6.5 MT to 10.5 MT of
lignite.
Thermal Power Station — I
Expansion
Mine — HI
Thermal Power Station — III
Thermal Power Station — II
Expansion
600 MW to 1020 MW
11 MT of lignite
1500 MW
1470 MW to 1680 MW
Performance of NLC:
The production, sales performance and capacity utilisation during the
last five years are highlighted in the table below:
NLC LTD. PERFORMANCE AT A GLANCE
Description
1982— '83 1983— '84 1984— '85 1985— *86 1986— '87
1. Capital e mployed
(Rs. in Millions)
3,027.00
3,828.90
4,834.90
6,745.40
8,637.30
783-60
879.60
817.20
852.50
1,103-00
2,648.60
3,038.10
3,259.60
3,428.10
4,439-00
474.40
629.70
576.90
605.10
678.00
59,045
71,508'
72,600
69,860
91,217
97.60
107.40
116.76
116.90
115.83
112.14
114.36
118.67
115.21
115.33
2. Internal Resources
Generated
(Rs. in Millions)
3. Sales tur nover
(Rs. in Millions)
4. Profit
(Rs. in Millions)
5. Value ad ded per
employe e (Rs.)
6. Capacity Mines - I
(in %ge) ——————
Thermal
Power
Station — I
WELFARE MEASURES FOR NLC EMPLOYEES
The company's township covers an area of 50 sq. kms and has 19,124
houses, 300 km of roads and a vast network of power, water supply and
underground drainage systems. Total number of schools in Neyveli
township is 32, of which 18 is run by the corporation. A general hospital,
with 350 beds, is available in Neyveli Township. Alopathic, Ayurvedic and
Siddha medical services, are not only available, for NLC employees, but
also for the neighbouring villagers.
NCL AND SOCLAL AND RURAL DEVELOPEMNT
Fully realising the social responsibilities as one of its main objectives,
NCL Ltd., has implemented various development schemes and some of
such schemes are listed below:
1.
Diversion of surplus artisan water pumped out from Mines I & II to
surrounding villages for irrigation. About 5000 acres of dry land are
now available for continuous agricultural operation, benefiting
about 50,000 people by this perennial supply of fresh water.
2.
Welfare schemes such as road construction and starting of schools
are also carried out in some villages around NLC complex.
3.
NLC Ltd., has taken vigorous steps for implementing family planning schemes not only for its own employees but also for the
people of neighbouring villages. Apart from Government grant,
NLC Ltd. is giving additional financial incentives for the acceptors.
4.
Rehabilitation centre established in Neyveli township for handicapped is extending help to the surrounding villagers also, by providing
artificial limbs to the needy, which are manufactured by the
rehabilitation centre workshop.
5.
Afforestation scheme launched by NLC, a massive scheme, in its
entire complex, helps prevent the spreading of flyash generated from
Thermal Power Station and toxic gases from Fertilizer and B&C
plants from polluting the environment.
6.
Periodical free medical health camps are also conducted by NLC
Doctors for the benefit of rural folk.
Thus NCL stands as a shining example, to be emulated by other
organisation, in the fields of productivity, social and rural development.
APPLICATION OF RPBS
The following are the steps involved for applying RPBS for preparation of productivity budgets and for monitoring the actual performance
with the productivity budgets for management control.
STEP 1: Preparation of Productivity Budget Pyramid:
The productivity budget pyramid is a visualised and a pictorially
represented framework wherein all the activities of an organisation are
encompassed within the reporting structure. For this a structural arrangement of all the accountability centres, which accumulate the budget and
actual expenditure for providing a focus for monitoring and control of
performance for the entire system, encompassing reporting and accounta-
bility centres, is to be drawn. A comprehensive inclusion of all activities
is essential for developing the pyramid. Productivity budget pyramid for
Mine — I, under Dy.General Manager has been drawn and is shown in
STEP 2: Codification of all activity/accountability centres known
as nodal points.
List out all the nodal points (accountability /activity centres and codify
each node so that computerisation of the data collected will be easier. The
list of nodal points for Mine — I is shown in Fig. (2) The same can be
prepared for other schemes such as Mine— II.
STEP 3: List out the input budget heads:
List out various input budget heads/expenditure heads, dovetailing
with financial cost accounting heads presently adopted for each of the
schemes in the organisation. Fig. (3) shows the details of various input
budget heads for Mine-1, one of the ongoing schemes in NIC Ltd.
STEP 4: Identifying System Output:
All the income (output in terms of money) is to be aggregated under
one output budget, head for each scheme operated by the organisation.
Fig. (4) shows the details of the schemes and their respective output, under
Director/Mines of NLC Ltd.
STEP 5: Collection and analysis of data on expenditure and
Income for the reference period — preferably a year
preceding the budget year.
STEP 6: Developing productivity budgets and performance
measures for the budget year.
STEP 7: Monitoring the actual performance during the budget
year with the budget figures for management control
and preparation of control reports/statements.
TERMINOLOGIES AND ABBREVIATIONS USED
In order to understand the last three steps to be followed for the
application of RPBS clearly, the meaning of the following terminologies
and abbreviations need be understood.
1.
Capital Rotation (N),
2.
Return on Investment (R.O.I.),
3.
Total Performance Measure (T.P.M.),
4.
Aggregate Performance Measure (A.P.M.),
5.
6.
Factor Performance Measure (F.P.M.),
Nodes
CAPITAL ROTATION (N): It is the velocity of capital circulation of a
system with respect to any specific time period. It is computed as the ratio
of output of the system to the total capital employed.
Capital Rotation (N)
Output of the System
—————————————
Total capital employed
=
RETURN ON INVESTMENT (ROI): It is the ratio of the profit to the
total capital employed, expressed as percentage.
Return of Investment (ROI)
=
10
Profit
————————————— x 100
TOTAL PERFORMANCE MEASURE (TPM>
TPM with respect to a
system is the effectiveness aggregate, cumulative up to the Apex Node of
the Productivity Budget Pyramid, computed over a specific time period.
It is computed as the ratio of the system output to the sum total of all
the system inputs.
System Output
Sum total of all the
inputs for the system
(TPM)
AGGREGATE PERFORMANCE MEASURE (APM): APM is the measure
of effectiveness of either one or more factors' inputs to any apex node
of a system's productivity budget pyramid.
FACTOR PERFORMANCE MEASURE (FPM): FPM is the effectiveness
of any particular factor input, with respect to a system, for a specific time
period. The FPM may be computed at a particular node and/or cumulative
up to any node. It is computed as the ratio of output of the system to
the input of the particular factor under consideration.
System Output
Factor performance measure =
(FPM)
Input of the factor
under consideration
NODES: These nodes represent accountability/activity centres which
accumulate budget and actual expenditure, providing a focus for comprehensive monitoring and control of Productivity/Performance.
APEX NODE: Within the framework of a system's budget pyramid is
the one which encompasses all the nodes beneath it, for computing of
APMs and determination of accountability.
INTRODUCTION OF RPBS IN NLC LTp: — A case study:
The RPBS has been attempted in Mine—I of NLC Ltd., and effort has
been made to extend this system in other on-going schemes viz. Thermal
Power Stations I and II, Mine—II, Fertilizer Plant, B&C Plant, Clay Washing
Plant etc.
To start with, the productivity budget pyramid has been drawn
Fig. (1) and various budget heads Fig.(3) and the nodes/accountability
centres Fig. (2) have been listed out and codified for computerising the
data.
11
Implementation of this new system involves three phases. They are:
i.
Collection and analysis of data on expenditure and income
during the reference period (preferably a year preceding the
budget year),
ii.
Developing productivity budgets and performance measures for
the budget year in consultation with all the field executives,
and
iii. Monitoring the actual performance with the productivity budgets/
measures for management control and development of indices
and control reports.
PHASE: (1)
COLLECTION OF DATA AND ANALYSIS FOR THE REFERENCE
PERIOD
For the purpose of this case study, the first six months i.e. from April
to September during 1986 — '87 has been taken as the reference period.
The actual capital employed, actual output achieved, actual expenditure
for each factor inputs for various nodal points have been collected.
Actual output achieved/income
Profit for the reference period
= Rs. 612.29 million
Fixed assets (as on 31-3-86)
Net current assets
= Rs. 315-50 million
Capital employed during the
reference period of six months
= Rs. 351-35 million
Reference period output (Rs.)
CAPITAL ROTATION (N)
Capital employed (Rs.) during
reference period
Rs. 612.29 million
N
= 1.7427
Rs. 351.35 million
12
Profit on investment (ROI)
for the reference period
ROI
Profit (Rs.)
= ———————————————— x 100
Total capital employed for
the reference period (Rs.)
Rs. 188.34 mUlion
= ———————————
Rs. 351.35 million
x 100
= 53.6%
PREPARATION OF MATRICES FOR ACTUAL EXPENDITURE
DURING REFERENCE PERIOD
Collect the actual expenditure for all the input factors/budget heads,
node-wise and express these figures in the form of a matrix with two
headings 'at node' and cumulative up to node for each nodal point.
Figures entered for the heading 'at node' are the actual expenditure
for the particular node only. However, the figures entered for the heading
'cumulative up to node' gives the actual expenditure for all the nodes
encompassed by the particular node plus the actual expenditure for the
node under consideration.
For example Table 1 gives the actual expenditure incurred by GWC
& Drills zone of Mine—I. The figures indicated by 'cumulative up to node'
have been computed using the actual expenditure for each of the five nodal
points and the 'productivity budget pyramid' Fig. (1).
PREPARATION OF MATRICES FOR ACTUAL PERFORMANCE
MEASURES DURING REFERENCE PERIOD
Compute the nodal factor performance measures for each nodal point,
for various budget heads involved. These measures can also be computed
for both 'at node' and 'cumulative up to node'. These measures for each
node, can be obtained by dividing the value of output of the system by
the respective expenditures indicated by 'at node' and 'cumulative up to
node' for each budget heads.
As an example the nodal factor performance measures obtained for
GWC and Drills Division are depicted in Table 2.
Similar matrices have to be prepared for other areas in Mine—I.
The nodal factor performance measures indicated by the heading
'cumulative up to node' for the apex node, (Dy. General Manager/
Mines—I), which encompasses all the other nodes in the system Mine—I,
are called factor performance measures for the budget heads. The factor
13
performance measures for various budget heads are given in the Table 3
for the reference period from April '86 to Sept. '86.
PHASE (il):
DEVELOPING PRODUCTIVITY BUDGETS FOR THE BUDGET
PERIOD:
Productivity budgets for the budget period between Oct. '86 to March
'87 have been prepared as follows:
(i) Decide on the objective improvement in output ROI and
Total capital employed:
Management has decided on the following, after considering all the
factors affecting production,'both internal conditions and external
economic situation.
a.
Increase oatput by 10% during the budget period, over the output for
the reference period.,
b.
Improve the ROI from 53.6% during reference period to 70% in the
budget period,
c.
A reduction of 10% is visualised for the current assets and the fixed
assets for the budget period is taken to be the same as in reference
period.
Thus, the following figures have been objectivated for the budget
period.
-
OBJECTIVE OUTPUT
612.29 x 110
—————————
-
100
OBJECTIVE ROI
=
Rs. 673.52 million
=====
Rs. 70%
OBJECTIVE CAPITAL TO BE EMPLOYED FOR THE BUDGET
PERIOD (OF SIX MONTHS)
Fixed assets
=
Rs. 387.2 million
Current assets
(90% of Rs. 315.5 million)
=
Rs. 283-9 million
——————————
Total Capital
=
Rs. 671.1 million
Objectivated capital
=
Rs. 671.1 million
14
=
Rs. 335.55 million
(ii) Assessment of Bank Interest:
Expenditure on 'Interest' during ref. period Rs. 13.38 million
Interest for the budget period
for the visualised reduction
of 10% in the current assets.
)
)
)
= 90% of Rs. 13.38 ML
= Rs. 12.04 million
Factor performance measure for
the input head 'Interest' during
budget period.
)
)
)
Objectivated output (Rs)
= ——————————————
Objectivated Interest (Rs)
Rs. 673.52 million
= ——————————=55.9403
Rs. 12.04 million
FPM (interest)
Thus the objective increase in the performance measure for 'Interest'
during budget period over reference period will be
Budget measure - Reference period measure x 100
Reference period measure (Fig. 7)
55.9403 - 45.7583
x 100 = 22.25%
45.7583
The Objectivated increase in the factor performance for 'Interest'
during budget period is 22.25%.
COMPUTATION OF TOTAL PERFORMANCE MEASURE FOR THE
BUDGET PERIOD:
Objective return on investment
ROI for the
) =
Budget period
)
70%
Objective output (Rs.)
Objective capital rotation (N)
=
Objective capital to be employed
Rs. 673.52 million
= 2.0071
Rs. 355.55 million
Find out the value of TPM, from the Total Performance measure tables,
using the values of ROI and N, through interpolation.
Value of TPM for N = 2.0071 and ROI = 70% is 1.5356
15
ARRIVING AT THE PERCENTAGE PROFIT TO OUTPUT OF THE
SYSTEM
Find out the percentage to output of the system using the value of
the system output and TPM value, through interpolation from the Total
performance profitability table
For the value of output (objective) of Rs 673 52 millions and TPM
value of 1.5356, the percentage profit to value of output will be 34.88%
ASSESSMENT OF IMPROVEMENT IN FACTOR PERFORMANCE
MEASURES
NLC management has consultated executives from Operation,
Industrial Engineering, Management services, Finance, Marketing and
Personnel, to decide on the planned improvement of factor performance
measure of all the inputs to the system-Mine—I For arriving at the TPM
value of 1 5356, as objectivated by the Management, percentage increase
in the value of FPM for the various inputs have been obtained giving due
weightage for the input factors involving huge amount and using the law
of rational summation, which states that the reciprocal of the TPM of a
system for a given time period is equal to the sum of the reciprocals of
all the factor performance measures for the same penod
1
TPM
=
1
'a'
+
1
+
V
1
1
'c'
V
where TPM is the total performance measure of the system
a,b,c,
and z are the factor performance measures of the inputs
to the system under considerauon
Objective jpercentage increase visualised, during the process of consultation, evaluation and participation, for each of the input factors and
the respective performance measures are given in Table 3
COMPUTATION OF PRODUCTIVITY BUDGETS FOR THE BUDGET
PERIOD
The productivity budgets, with respect to the different resource
inputs, at various nodal points of the budget pyramid can be computed
as follows
Productivity budget
of any input resource
at a nodal point (Rs)
Objective output (Rs)
(Budget performance
measure for the reference period)
16
Objective percent
increase m
FPM/100)
The productivity budgets with respect to the different resources
inputs, can be computed for all the nodal points and the values may be
expressed in the form of matrices, zone wise, for the entire system. Table
4 shows such a matrix for GWC and drills division of Mine—I, NLC Ltd.
Here also the values indicated under each node, are given under two
distinct 'at node' and 'cumulative up to node'.
COMPUTATION OF NODAL FACTOR PERFORMANCE MEASURES
FOR THE BUDGET PERIOD
Nodal factor performance measures for the budget values arrived at
as above for each nodal points (both 'at node' and 'cummulative up to
node') can be computed as follows:
Productivity Budget
Performance of any
input factor measure
at a nodal point
}
}
}
}
}
Objective output (Rs)
= productivity budget of
the input resource of
node (Rs)
This can also be expressed, where relevant, as equal to:
Budget Performance
measure (reference-period)
x
Objective % increase
in factor performance
measure.________
100
As an illustration, nodal factor performance computed as above for
GWC and drills division are given in Table 5. Similar matrices have to be
prepared for the other areas of Mine—I.
PHASE ill
MONITORING THE ACTUAL PERFORMANCE DURING THE
BUDGET PERIOD, FOR MANAGEMENT CONTROL AND DEVELOPMENT OF CONTROL STATEMENT/REPORTS
Having set productivity budgets and measures for each node for the
budget period i.e. Oct. '86 to March '87, the next phase of this case study
is to monitor the performance during the budget period. For the purpose
of this case, performance during the first half of the budget period (Oct
86 to Dec. 86) is considered.
DEVELOPMENT OF PRODUCTIVITY BUDGETS FOR ACTUALLY
ACHIEVED OUTPUT
Collect the actual output during the period from Oct. 86 to Dec. 86
and find out the value of the output. Considering the factor inputs on a
17
pro rata basis, the productivity budgets for the achieved production have
been computed as follows:
Productivity budget for
the achieved production
at any node.
Actual output
at the end of
months (Rs)
Productivity
budget for
x the factor
Objective output input during
for the budget
budget period
period (Rs)
(Rs)
The productivity budgets for trie achieved production in respect of.
various input factors, for all the nodal points, in the productivity budget
pyramid for Mine-I have to be computed and the budgets figures have
to be expressed in the form of matrices. A similar matrix for GWC and
Drills division is shown in Table 6.
Even though the productivity budgets need revision to suit the actually achieved production, the nodal factor performance measures do not
need revision, as the budgets for input factors have been revised only on
a pro rata basis with respect to system output. Hence, the performance
measures arrived at earlier, while fixing the budgets, can be used for
monitoring the actual performance of Mine—I.
COLLECTION OF DATA AND ANALYSIS FOR MONITORING THE
ACTUAL PERFORMANCE
Collect the actual expenditure in respect of various input factors for
all the nodal factors of the budget pyramid, and represent the data in the
form of matrices as done earlier for phase (I). Performance measures for
these inputs at various nodal points have to be computed and expressed
in the form of matrices. Actual expenditure incurred, during Oct., 86 to
Dec. 86, and the respective performance measures for GWC and Drills
zone are given in the Tables 7 & 8 respectively.
Here also, all the input factors, at various nodal points of the system
Mine—I are given under two headings viz. 'at node' and 'cummulative
up to node'.
DEVELOPMENT OF INDICES FOR MONITORING & CONTROL
The performance measures objectivated in phase-II are to be compared with the actual performance measures arrived at in phase-Ill. The
following indices are exemplified for assessing the operational effectiveness
of the division/sub-division/organisation as a whole.
18
1.
Index of output
2.
Index of capital
rotation
Actual output (in Rs)
Objective output (in Rs)
Actual capital rotation (Rs)
3-
4.
Nodal factor
performance Index
Objective capital rotation (Rs)
Actual factor performance measure
Objective factor performance measure
Actual aggregate performance measure
Aggregate performance = ———————————————————————
Index
Objective aggregate performance
measure
5.
Total performance
Index
6.
Index of Return on
investment
Actual total performance measure
Objective total performance measure
Actual return on investment
Objective return investment
All the above ratios are expressed as percentage, in order to arrive at the indicesThe indices can be used to develop a meaningful
reporting system. These indices could be generated for any period
— yearly, half yearly, quarterly, monthly, fort-nightly, weekly or
daily by considering the factor inputs on a pro rata basis with
respect to the system output.
COMPUTATION OF TPM, CAPITAL ROTATION ROI ACTUALLY
ACHIEVED DURING THE FIRST HALF OF BUDGET PERIOD
Sum of the reciprocal values of each of the input factor measures yield
the reciprocal value of TPM. Since the actual factor performance measures
have already been computed (under the heading 'cumulative up to node'
at the apex node), the value of TPM could easily be computed
TPM
(Actual) = 1.1264
Capital rotation is the ratio between the actual output (Rs.) and the
actual total capital employed. Since the actual output is known i.e.
19
Rs. 285.31 million and the total capital employed is also known i.e.
Rs.191.49 million (from books of accounts), capital rotation could easily
be computed.
Capital rotation (N) =
Rs.285.31 million
= 1.4934
Rs.191.49 million
From the total performance measure tables, value of ROI can be
collected through interpolation using the values of capital rotation and
TPM.
ROI (actual)
=
16.76%
COMPUTATION OF CONTROL INDICES:
Index of output
Actual output (Rs.)
x 100
Objective output (Rs.)
Rs. 285-31 million
Rs. 673.52 million/2
Rs. 84.72%
Index of capital
rotation
Actual capital rotation
Objective capital rotation
1.4934
-x 100 = 74.41%
2.0071
Index of Return on
Investment
ROI (Actual)
x 100
ROI (Objective)
16.76
x 100 = 23.94%
70.0
Total Performance
Index
Actual TPM
x 100
Objective TPM
20
x 100
1.1264
= ———x 100 = 73.35%
1.5356 Nodal factor
Actual nodal factor performance measure
Performance Index - ———————————————————————x 100
Objective nodal factor performance
measure
As an example, nodal factor performance indices for all the factor
inputs at apex node have been computed and depicted in Table 9APPLICATION OF RPBS TO OTHER SCHEMES:
The same methodology can be applied for various other schemes of
NLC Ltd. The TPMs for various schemes under Director (Mines) have to
be computed for arriving at TPM for Director (Mines) node.
The schemes under Director (Mines) are:
1. Mine — I
2.
Mine — II
3.
4.
5.
6. .
and 7.
Clay Washing Plant,
Belt Reconditioning Plant,
Central Mechanical Services,
Central Electrical Services,
Geological Investigation,
INTEGERATION OF TPMs OF VARIOUS SCHEMES UNDER
DIRECTOR (MINES)
F
TPM of all the
seven shcemes
cummulative
upto Director
(Mines)
ol
o2
TPM1
TPM2
_,_
o3
TPM3
j. o4
TPM4
_,_
o5
06
TPM5
TPM6
o7
TPM7 I(D) + KG)
TPM1 — TPM of Mine — I,
ol — Output of Mine — I
TPM2
o2 — Output of Mine — II
— TPM of Mine — II,
TPM3 — TPM of clay washing
plant
TPM 4 — TPM of Belt Reconditioning Plant
TPM5 — TPM of Central
Mechanical Services
TPM6 — TPM of Central
Electrical Services
o3 — Output of clay washing plant
o4 — Output of Belt Reconditioning Plant
o5 — Output of Central Mechanical
Services
06 — Output of Central Electrical
Services
21
TPM7 — TPM of Geological
o7 — Output of Geological
Investigation
I (G)
Investigation
— Input at GM (Mines)
I (D)
F
node
— Input at Director
(Mines) node
= o l + o 2 + o3 + o4 + o 5 + o 6 + o7
Similarly TPM of other Directors and TPM of all units/schemes under
CMD have to be computed. Integration of these TPM values will yield TPM
of all the schemes cumulative up to Chairman cum Managing Director of
NLC Ltd.
COMPUTERISATION OF DATA:
At present computer cell of N.L.C. Ltd., is equipped with the following:
Mini Computers
—
2 Nos
Personal Computers — 15 Nos.
Some of the salient tasks undertaken by computer cell at present are
listed below:
SCIENTIFIC APPLICATION:
1.
2.
3.
4.
5.
Breakdown reporting system for Mines — I & II,
Performance Analysis of Thermal Power Station — I & II,
Spare parts control for SMEs,
Mine advancement planning,
One reserve estimation,
6. Preventive maintenance system,
7. Mine production reporting system etc.,
BUSINESS APPLICATION
1. Personnel information system,
2. Health information system,
3. Pay roll system,
4. PF, accounting system,
5. Financial accounting system,
6. Inventory control and accounting system,
7. Drug inventory system.
Since application of RPBS involves a lot of numerical calculations, the
data have to be computerised to have instant feedback. Computerisation
of the data generated by the application of RPBS is only in the nascant
stage and efforts are being taken to computerise the data in stages.
22
IMPACTS AND BENEFITS OF PRACTISING RPBS WITH RESPECT
TO VARIOUS MANAGEMENT ACTIVITIES/PROCESSES
1.
PLANNING
Helps develop effective and concrete corporate plans encompassing productivity/
performance obejctives.
Provides methodology for sensitivity analysis
and simulation for visualising alternative
courses of action in order to achieve corporate objectives.
Helps predict productivity/performance
financial growth rates for alternative courses
of action in decision process.
2. ORGANISING
Aids in delegation and delegating objectives.
Generates participation, involvement and
concern of executives in achieving corporate"
objectives through better situational problem
appreciation and more comprehensive creative efforts.
3.
STAFFING
Assists evaluation of staff performance and
helps executives to structure their individual
goals for success and growth within the
organisation.
4. DIRECTION
Direction becomes specific and comprehensive in relation to achievement of corporate
objectives.
5.
CONTROL
Helps achieve delegated control and provides
a means of selective control based on the
'Principles of exception'.
Helps provide needed power to the line
management for effectively achieving objectives.
6.
DECISION
Provides sound informati-on base for decision making and thus helps reduce time-lags
in decision making.
Helps decentralised decision making,
23
7. COMMUNICATION : Enables specific, speedy and effective com-
munication throughout the organisation and
generates dynamic environment for mutually helpful communication both lateral and
vertical.
8.
MOTIVATION
Motivates the participants in execution of
group decision by providing quantifiable
data for decision making.
9.
COORDINATOR
Provides a means of understanding and
evaluating reciprocal changes at different
activity and accountability centres in the
organisation with respect to the objectives.
LEADERSHIP
Helps leadership patterns evolving out of
achievement orientation and objective
results.
10.
24
Figure 1 Mine — I Pyramid Matrix
M 21
Tl
Gl
SME 7
SME 6
S S S S S
M M M M M
E E E E E
1 2 3 4 5
C7
M16
M18
M17
C6
M20
M19
EM7
Fll
GWC5
EM6
GWC4
P4
EM5
W W W
P
C C C
1 2 3
3
G G G
M M M M M M
4 5
6 7 8 9
M
10
M
13
M M
1 2
M
3
M
11
M
12
M
14
C C C
15 3 4 5
M
E E E E
C C M M M M
1 2 1 2 3 4
P P
1 2
IE
1
Figure 2 Coding Of Accountability Centres/Nodes — Mines — I
M 11
— Mine Safety Divin.
EM3
— Tel. Communication Dn
— GEOLOGICAL NODE
— Chief Geologist
M 12
M 13
M 14
EM4
EMS
EM6
— Ancillary Be. works
— SPECIALISED MINING
— Training Centre
— Shift Monitoring
— Enquiry Officer
T
— TECHNICAL NODE
Tl
— Chief Engr./Tech.
G
Gl
SME
— Dy.Chief Engr,/Mtce.
— Chief Engr./Ele. Mines
EQUIPMENTS — 7 Nodes
SME 1
— SME MRR Division
M 15
— Crawler Yard Oprn.
GWC
— GROUND WATER CONTROL &
DRILLS-5 Nodes
SME 2
— Reconditioning Divn.
M 16
— Planning Section
GWC1
— Ground Water Control
SME 3
— Overhauling Divn.
M 17
— Mine Survey Section
GWC2
— Strom Water Control
SME 4
— Machine Maintenance Dn.
M 18
— Dy.Chief Engr./Mech.
GWC3
— Drills Division
SME 5
— Lubrication Division
M 19
— Dy.Chief Engr./Lig.
GWC4
— Dy.Chief Engr./GWC
SME 6
— Dy. Chief Engineer
M 20
— Dy.Chief Engineer/08
GWC5
— Chief Engr./GWC&Drill
SME 7
— Chief Engineer
M21
— Dy.Genl. Manager/Mine — I
P
— PERSONNEL — 4 Nodes
KJ
ON
to
— CONVEYOR and TRACK
SHIFTING — Nodes
PI
— Industrial Relations
C 1
— Roller reconditioning yard
P2
— Health Division
— Top Bench Division
C2
— Track shifting Divin
P3
— Personnel
M 3
— Middle Bench Division
C3
— MRR Division
P4
— Dy.Chief Pcrs.Manager
M 4
— Blast Hole Drills Division
C4
— Vulcanising Division
F
— FINANCE NODE
M 5
— Blasting Division
C 5
— Conv. Mtce. Division
Fl
— CFC/Finance
M6
— Spl. Mine Drainage Dn.
C6
— Dy. Chief. Engr./Convr.
IE
— INDUSTRIAL ENGG.NODE
M 7
— Genl. Works Divin.
C 7
— Chief Engr./Conv.&T.S.
IEI
— Sr.Indl.Engr.
M 8
— Bottom Bench Divin.
EM
— ELECT.MINES — 7 Nodes
M9
— Lignite Bench Divin.
EM1
— Elec.M/C Mtce.Division
M 10
— Lignite Sales Divn.
EM2
— Elec.Conv.Mtce. Division
M
— MINING OPERATIONS— 21 Nodes C
M 1
— Surface Bench Division
M 2
Figure 3 Input Factors For Mines — I
1
Explosives
2
Consumables
3
Spares
4
Belt Revenue
5
Diesel & Petrol
6
Power & Tax on Power
7
Teeth
8
Amortisation
9
Employees Remuneration and Benefits
10
Payment to Firms
11
General Charges
12
ORE Belting
13
DRE Others
14
Service Debits
15
Interest on Capital
16
Depreciation and
17
Common Charges
28
Figure 4 Details of Schemes and Their Respective Outputs
Under Director/Mines, NLC LTD.
NO.
SCHEME___
___
OUTPUT
OF
THE
SCHEMES
1.
MINE — I
Tonnes of Lignite Mined multiplied by Transfer Price
per tonne plus recoveries.
2.
MINE — II
Tonnes of Lignite Mined multiplied by Transfer Price
per tonne plus recoveries.'
3.
CLAY WASHING PLANT
Net sales of various products adjusted for stock.
4.
BELT RECONDITIONING
PLANT
Debits raised to other schemes
5-
CENTRAL MECHANICAL
SERVICES
6.
CENTRAL ELECTRICAL
SERVICES
GEOLOGICAL
Consultancy income etc.
7.
EXPLORATION
29
Table 1
Matrix of Actual Expenditure Incurred for GWC & Drills Division Reference Period
Figures In Lakh Rs.
NODES
Inputs
Explosives
Consumables
Spares
Belt Revenue
Diesel & Petrol
Power
Teeth
Amortisation
Employees
Remuneration & Benefits
Payment to firms
General Charges
ORE belting
DRE belting
Service Debits
Interest
Depreciation
Common charges
GWC 2
GWC 1
GWC 3
GWC 5
GWC 4
At node Cum.upto At node Cum.upto At node Cum.upto At node Cum.upto At node Cum.upto
Node
Node
Node
Node
Node
—
—
19.20
35.01
—
0.94
168.27
—
—
19.20
35.01
—
0.94
168.27
—
—
—
38.78
8.88
—
—
—
—
—
—
—
38.78
8.88
—
—
—
—
—
—
—
9.13
_
—
—
—
—
—
—
—
271.08
271.08
119-25
32.59
13.80
—
—
63.73
—
—
—
—
32.62
32.59
13.80
1.56
—
—
—
4.08
—
63.73
—
—
—
—
—
32.62
26.46
9.13
__
1.68
—
—
—
—
—
—
—
—
—
—
—
—
—
—
66.40
119.25
—
—
—
—
—
—
—
—
—
84 .4.1
50.37
—
5-02
232.00
—
—
—
—
—
—
—
—
—
—
—
84.41
50.37
—
5.02
232.00
—
—
26.46
1.68
—
—
—
-—
—
_
—
1.45
75.82
1.21
—
—
—
—
—
—
—
—
77.03
10.56
—
—
—
—
—
—
—
66.40
1.45
1.56
—
4.08
—
—
—
—
—
—
—
—
—
—
—
10.56
—
—
—
—
—
—
—
458.18
1.21
459.39
Table 2 Matrix of input factor performance for GWC & Drills Division Reference Period
NODES
Inputs
GWC 1
GWC 2
GWC 3
GWC 4
GWC 5
Node
Node
Node
Node
Node
Explosives
Consumables
Spares
Belt Revenue
Diesel & Petrol
Power
318.9021
174.8906
318.9021 187.8773
174.8906 443.6899
6513-7447 6513.7447
36.3875 36.3875
—
96.0759
187.8773 187.7045 187.7045
443-6899 3924.9487 3924.9487
—
1500.7157 1500.7157
72.5379
121.5589
—
96.0759
1219.7052
27.4284
—
—
72.5379
121.5589
—
1219.7052
27.4284
27.4284
Teeth
Amortisation
Employees
Payment to firms
157.8886
689.5180
157.8886 670.6375
689.5180
—
670.6375 231.4029 231.4029 4222.7034
3644.5952 3644.5952
—
—
80.7560 5060.2645
579.8220
—
79.4875
579.8220
13.3636 5060.2645
13-3284
General Charges
DRE belting
DRE others
Service Debits
Interest
Depreciation
Common charges
APM
22.5871
22.5871
57.3452
57.3452
92.2127
92.2127 4222.7034
Table 3 Factor Performance Measures For Various Inputs During Ref. Period and
Budgeted & Actual Measures During Budget Period
Measures for Budget Period
Factor
INPUT FACTORS
Explosives
Consumables
Spares
Belt Revenue
Diesel & Petrol
Power
Teeth
Amortisation
Employees
2.50
2.00
2.00
1.00
0.00
1.00
0.00
0.00
13.3855
1 19-7086
343-7911
13.9732
84.1523
183-9820
11.9445
69.5330
814.3787
32.5059
52.7465
18.7304
55-9403
7.6728
17.7037
9-1996
45.9064
500.4404
9-4404
32.6477
13-8124
42.0489
6.5005
1-5356
1.1264
10.8586
66.8587
754.0542
29.5508
47.9514
18.4536
45.7583
Common charges
6.9753
16.0943
TPM
1.442
—
General Charges
DRE belting
DRE others
Service Debits
Interest
Depreciation
If Any
61 .6546
18.3711
13.1230
10.00
4.00
8.00
10.00
10.00
1.50
22.25
10.00
10,00
Payment to firms
Remarks
Measures Achieved
Objective Increase
In Performance
Measure (•)
118.5234
343.791 1
13.8349
84.1523
183.9820
Factor Performance
Measures
Objectlvated
Actual Factor
Performance
Performance
Measures During
Ref. Period
63. I960
18.7385
During Budget Period
61.3830
13.2794
9.7946
68.1251
495-3264
13-1600
94.7552
184.0697
14.9996
Table 4
Matrix of Actual Expenditure Incurred For GWC & Drills Division During Reference Period
Figures In Lakh Its.
NODES
Mprti
GWC 2
GWC 1
—
35-15
—
—
35.15 35.18
14.88
—
_
14.88 1.68
—
—
_
4.49
69.41
—
—
—
—
—
38.78
Service Debits
Interest
Depreciation
Common charges
38.78
9.39
—
—
—
—
—
—
—
939
—
—
—
—
—
—
—
9-13
—
—
—
—
—
—
—
—
Total
29093
290.93
128.57
Consumables
Spares
Belt Revenue
Diesel & Petrol
Power
Teeth
Amortisation
Employees
Payment to firms
General Charges
DRE beltixig
DRE others
GWC 5
Node
Node
Node
Node
Node
_
20.71
37.76
—
1.03
183.26
—
—
Explosives
GWC 4
GWC 3
_
20.71
37.76
—
1.03
183.26
—
—
69.41
—
—
26.46
9.13
1.78
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
128.57
69.59
—
—
35-18
1.68
—
4.49
—
—
—
—
—
—
—
—
—
—
2646
1.45
—
—
—
—
—
—
—
1.78
—
—
—
—
—
—
—
69.59
———
1 45
—
—
—
91 .04
—
54.32
—
—
—
5.52
—
252.57
—
—
—
—
75.82
11.17
—
—
—
—
—
—
~~
490.54
1.21
—
—
—
—
—
—
—
—
1.21
—
91 .04
54.32
—
5.52
252 57
—
—
77.03
11.17
—
—
—
—
—
—
—
491.75
Table 5
Matrix Of Input Factor Performance Measures For GWC & Drills Division For The Budget Period
GWC 1
NODES
Inputs
Explosives
Consumables
Spares
Belt Revenue
Diesel & Petrol
Power
Teeth
Amortisation
Employees
Remuneration &
Benefits
Payment to firms
General Charges
DRE belting
ORE others
Service Debits
Interest
Depreciation
Common charges
APM
At node
_
325.2154
178.3689
—
GWC 2
Cum.upto
Node
_
At node
GWC 3
Cum.upto
Node
—
191.6134
452.6351
—
—
191.6134
452.6351
—
97.0352
—
—
At node
GWC 4
Cum.upto
Node
GWC 5
At node
Cum.upto
Node
At node
Cum.upto
Node
—
73-9808
123.9913
—
1220.1468
26.6562
—
—
—
—
—
—
—
—
_
73.9808
123.9913
—
1220 1468
26 6562
—
—
—
—
_
191.4500
—
191.4500
4009-0536
4009.0536
97.0352
—
—
—
1500.0468
—
—
—
—
15000468
—
—
—
_
—
—
—
—
—
—
—
6539.0388
36.7522
—
—
325.2154
178.3689
—
6359.0388
36.7522
—
—
173.6774
717.2748
—
—
—
—
—
—
—
173.6774
717.2748
—
—
—
—
—
—
—
737.7010
—
—
—
—
—
—
—
—
737.7010
—
—
—
—
—
—
—
—
254.5431
3783.8258
—
—
—
_
—
—
—
254.5431
3783 8258
—
—
—
_
—
—
—
44449724
—
—
—
—
—
_
—
—
88.8316
602.9732
—
—
—
—
_
—
—
5566.2893
—
—
—
_
—
—
—
—
87 4632
602.9732
—
—
__
—
_
—
—
23-1056
59.3856
59 3856
96.7842
96.7842
44449724
13.7302
5566.2893
13.6964
23 1506
Table 6 Matrix Of The Revised Productivity Budget For GWC & Drills Division During Budget Period
(In accordance with actual output achieved)
Figures In Lakh Rs.
NODES
Inputs
Explosives
Consumables
Spares
Belt Revenue
Diesel & Petrol
Power
Teeth
Amortisation
Employees
Payment to firms
General Charges
DRE belting
DRE others
Service Debits
Interest
Depreciation
Common charges
Total
GWC 1
GWC 2
GWC 4
GWC 3
GWC 5
Node
Node
Node
Node
Node
_
8.77
_
8.77
14,89
6.30
—
—
29.40
_
—
_
_
_
14.89 14.90
6.300.71
—
—
—
1.90
—
29.40
_
—
—
—
—
14.90
0.71
—
3.8711.21
—
0.75
—
—
—
—
_
—
_
—
—
—
—
—
—
—
11.21
16.00
—
16.00
—
0.44
77.83
—
—
0.44
77.83
—
—
16.43
16.43
3.98
—
—
—
—
—
—
—
3.98
—
_,
—
_
_
—
—
3.87
_
—
—
_
—
—
—
—
123.45
123.45
56.46
56.46
29.47
1.90
—
__
—
_
—
—
—
—
—
—
—
0.75
—
—
—
—
—
—
—
0.61
—
—
—
—
—
—
—
29-47
0.61
—
38.56
—
—
23.01 —
—
—
2.34
—
107.23
—
—
—
—
—
32.12
0.51
4.73
—
—
—
—
—
—
_
—
—
—
—
—
—
—
207.99
0.51
—
38.56
23.01
—
2.34
107.23
—
—
32.63
4.73
—
—
—
—
—
—
—
208.50
Table 7 Matrix Of Actual Expenditure For GWC & Drills Division During Budget Period
Figures In lakh Us.
GWC 1
NODES
Inputs
Explosives
Consumables
Spares
Belt Revenue
Diesel & Petrol
Power
Teeth
Amortisation
Employees
Payment to firms
General Charges
DRE belting
DRE others
Service Debits
Interest
Depreciation
Common charges
Total
GWC 4
GWC 3
GWC 2
GWC 5
Node
Node
Node
Node
Node
13.65
6.81
—
_
13.65
6.81
—
0,50
83.06
—
—
_
_
_
4.46
4.4628.92
_
_
28.92
9.94
—
—
—
—
—
—
—
—
—
—
—
47.03
—
21.77—
—
—
2,79
—
—
109.62
—
—
—
—
0,66
44.98
6.53
—
—
—
—
__
—
_
—
—
—
—
—
—
—
83.06
—
—
5.02
—
—
26.56
—
—
5.029.94
—
—
—
2.29
—
26.56
—
—
—
—
22.42
6.45
—
—
—
—
—
—
—
22.42
6.45
—
—
—
—
—
—
—
5.20
_
—
_
—
—
—
—
—
5.2016.56
_
0.08
—
—
_
—
—
—
—
—
—
—
—
—
—
—
16.56
0.08
—
—
—
—
—
—
—
0.80
—
—
—
—
—
—
—
132.89
132.89
41.24
41.24 57.79
57.79
0.80
0.50
2.29
—
—
—
232.72
0.66
—
47.03
21.77
—
2.79
109.62
—
—
45.64
6.53
—
—
_
—
—
—
—
233.38
TABLE 8
NODES
Inputs
Explosives
Consumables
Spares
Bell Revenue
Diesel & Petrol
Power
Teeth
Amortisation
Employees
Remuneration &
Benefits
Payment to firms
General Charges
DRE belting
DRE others
Service Debits
Interest
Depreciation
Common charges
APM
MATRIX OF ACTUAL INPUT FACTOR PERFORMANCE MEASURES FOR GW & DRILLS DIVISION
DURING THE BUDGET PERIOD
GWC 1
At node
GWC 3
GWC 2
Cum. upto
Node
At node
Cum. upto
Node
—
_
_
639.7040
639.7040
568.3426
568.3426
5076.1600
34.3496
—
—
209.0168
418.9505
—
5076.1600
34.3497
—
—
—
_
107.4202
—
_
127.2560
127.2560
442.3380
—
—
—
—
—
—
—
21.4695
—
209.0618
418.9505
—
At node
GWC 4
Cum. upto
At node
Node
GWC 5
Cum. upto
At node
Node
Cum. upto
Node
—
_
107.4202
—
_
287.0302
—
1245.8865
—
—
—
—
98.6542
287.0302
—
1245.8865
—
—
—
—
—
—
60.6651
131.0556
—
_
—
—
—
60.6651
131.0556
_
—
'—
—
—
1022.6093
26.0270
—
—
—
—
—
—
1022.6093
26.0270
—
—
548.6692
548.6692
172.2824
172.2824
3566.3500
63.4293
4322.8485
62.5120
442.3380
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
35663.3500
35663.3500
_
—
—
—
—
—
—
—
—
—
—
__
—
—
—
—
—
—
—
—
—
—
436.4278
—
—
—
—
—
—
—
—
—
—
—
—
—
—
—
436.4278
—
—
_
—
—
—
—
21.4695
69.1824
69.1824
4322.8485
12,2250
—
98.6542
49,3698
49.3698
—
3566.3500
_
12.2597
TABLE 9 PERFORMANCE INDICES FOR MONITORING AND CONTROL —
CUMULATIVE UPTO DGM/MINE 1
Inputs
Explosives
Consumables
Spares
Belt Revenue
Diesel & Petrol
Power
00
Teeth
Amortisation
Employees
Payment to firms
General Charges
DRE belting
DRE others
Service Debits
Interest
Depreciation
Common charges
TPM
JAH/zn/BUDGET3.WPC/2220
Productivity
Budget
Actual
Objective
Actual
Expenditure
Performance
Measure
Performance
Measure
(Lakh Rs.)
(Lakh Rs.)
45.15
151.99
219-19
23.83
8.31
204.38
33-90
15.51
—
239.34
41.11
3-50
87.77
54.08
152.32
51.00
371.84
161.16
46.48
214.85
291.29
41.88
8.91
216.80
30.11
15.50
—
310.13
62.15
5.70
302.22
87.39
206.56
66.90
438.90
190.21
63.1960
61.3830
18.7385
13.3855
119-7086
343.7911
13.9732
84.1532
183.9820
—
1 1 .9445
13.2794
9.7946
68.1251
495.3264
13.1650
814.3787
32.5059
52.7465
18.7304
55.9403
7.6728
17.7073
94.7572
184.0697
—
9.1996
45-9064
500.4404
9-4404
32.6477
13.8124
42,4689
6.5005
14.9996
1.5356
1.1264
69.5330
Nodal factor
Performance
Index
(%)
97.13
70.87
73-17
56.91
144.08
94.22
112.60
100.05
—
77.02
66.02
61.45
29.04
61.90
73.74
76.24
84.72
84.73
73.35
BIODATA
Ir. Hj. Arshad Hj. Marsidi is currently the Director
of National Productivity Centre (NPC), Peialing Jaya,
Malaysia. He joined NPC as a Training & Investigating
Officer in 1968 and was appointed as Deputy Director
in 1973 and Director of the Centre in 1981. Prior to
joining the NPC he was with the mining industry where
he obtained practical working experience after graduating as a Production Engineer. His post-graduate
qualifications are in Management Consultancy and
Quality Control. He has wide-ranging experience in
management and supervisory development, research
and consultancy in the public and private sectors.
He has presented numerous papers at the national as
well as international levels, published articles in both
local and foreign journals and chaired several national
and international conferences on productivity related issues.
For his invaluable contribution to the nation he was awarded the K.M.N. (1979) and
J.S.M. (1985) by His Majesty the King.
39
AN OVERVIEW OF PIP IN
MALAYSIA*
BY
Ir. Haji Arshad Haji Marsldi
(Director of National Productivity Centre)
It is indeed a great honour for me to be here with you this morning.
There are amongst you some of the leading practitioners and implementors of Productivity Improvement Programme (PIP) in this country. I am
sure that there are many others who are involved in PIP in organisations
but who are unable to be with us today; given the opportunity they would
have been as eager to participate in this Forum. In making this Forum a
reality, we have taken a giant stride forward in promoting a wider usage
of PIP in this country. It is my fervent hope that with the passage of time,
more and more organisations will participate in such meetings. It is vital
that this happens sooner than later as we constantly need to know about
what is happening in the rest of the world so that we can plan the relevant strategy to achieve our objective. More than that, we need to be competitive as this is a precondition if we wish to be successful in the world
market which is not expanding, but shrinking.
For those who remain sceptical of PIP, there is nothing more that will
convince you than seeing and hearing for yourself the basis on which companies have been building their success. During the course of the day we
will be treated to three PIP presentations by companies which have
established a reputation for PRODUCTIVITY AND QUALITY, and who are
acknowledged as leaders in their own field. I believe that we shall have
the privilege of listening and learning from their experiences; there is again
this splendid opportunity for us to exchange ideas and experiences,
something that we can ill afford to miss. The benefits of such a meeting
may at times obviate the process of learning by trial and error. The latter
process, you will agree with me, Ladies and Gentlemen, would constitute
a gross waste of time, effort, and resources which goes against the very
grain of productivity.
PRODUCTIVITY AND THE ECONOMY
Of late so much has been said and written about Productivity. In this
respect, one hears of the changed world economy and of the turbulence
* This paper was presented by Ir. Haji Arshad Hj. Mansidi at a Forum on ENHANCING PRODUCTIVITY IN THE MANUFACTURING SECTOR. The event was jointly organised by the Federation of Malaysian Manufacturers, Selangor Branch and
the National Productivity Centre and took place on 7 July 1988.
40
in today's business environment; we are confronted with an increasingly
competitive market, a discerning consumer and a rapidly advancing
technology. To survive in such a situation, it is said that a business enterprise should have as its priority the constant improvement of its productivity. After all, the national productivity reflects only the final tally of successes and failures of businesses in the whole economy. To stay in business
we need to be competitive in order to sell our goods and services. This
would be true whether it is at the enterprise or at the national levels.
The link between national productivity and national competitiveness
can be seen very clearly if one compares Japan and the US. For the period
1980—1985 the average productivity growth rate of the US was 0.8 per
cent compared with 2.9 per cent in Japan. During this same period there
are sufficent indicators to show that there was an evident decline in the
competitiveness of American products whereas Japanese products were
increasing their market share. There are also enough indications that nations like the Republic of Korea and Taiwan are also enjoying big productivity gains, a major factor which enhances their competitive position in
the world markets'.
We are given to understand that more and more Malaysian products
are finding their way into the international markets.
It would be interesting as well as pertinent for us if we make a comparison of the productivity level of Malaysia with those of the New Industrialised Economies (NIE). Please refer to charts I-IV. Referring to the
same charts we can also make a comparison of Malaysia with other developing countries in the Asian region. You would have noticed that Malaysia
is doing not too badly. We can take comfort from the fact that we are
just below the Republic of Korea and way above the other developing
countries in Asia, excluding the other NIEs. This is one instance when the
performance of others is interesting but irrelevant.
We should not allow this to lull us into a state of complacency. There
is a great deal more that needs to be done to improve our productivity
if we wish to transform our aspiration of being in the ranks of the industrialised economies. Malaysia has a relatively high share of manufacturing value added in GDP (20.9% in 1986) but relatively low GDP per
capita. You would probably be asking yourself why there is all this fuss
about increasing productivity. To put it in a nutshell, I would say that rising productivity is the lever of economic development and growth.
Today, international competitiveness and economic growth, on which
the social and cultural development of the people is dependent, is based
very much upon the optimum utilisation of our resources. In fact the accepted view is that productivity, competitive advantage, and improvements
41
in the real standard of living of the people are so inextricably intertwined
that productivity improvement is high on the list in almost all countries
irrespective of their stage of development.
PRODUCTIVITY AT THE ENTERPRISE LEVEL
The productivity level of the country is only one part of the story;
of more immediate importance is that pertaining to the individual and the
organisation, which form the other half of the story. Individual productivity forms a vital factor in all organised endeavour. If individuals are productive, it would be logical in assuming that organisations and ultimately
the country as a whole would be more productive. Our national performance will only mirror the individual performance of our enterprises.
Therefore,the realisation of the national goals will ultimately depend upon
the cooperation and performance of all concerned, in particular, I refer
to management, workers and Trade Unions. You would then appreciate
how important it is for all of us to constantly attempt to do better than
our best, to strive for total quality, in short, our aim should be COMPANYWIDE EXCELLENCE. This involves meeting customer requirements by
doing the right things right the first time, whether in making the component part for the next person on the assembly line or the last person who
is the customer; in fact we should adopt the attitude as if every next person is the customer for our product or service. This is a prerequsite which
we have to fulfill if we want to establish a niche in the world market; not
only establish, but it is also necessary to maintain and enlarge it.
In order to do that, we need to disseminate the concept of productivity in simple practical terms which will be understood by all Malaysians.
If we are to be productive, we need to know what it is and how to achieve
it.
PRODUCTIVITY—WHAT IT IS AND HOW TO ACHIEVE IT
One common misconception is that productivity is only applicable
to the manufacturing sector, which basically means the shop-floor; in odier
words productivity is considered synonymous with production. More output of goods and services does not necessarily mean an increase in productivity; before we can make that assumption we have to consider the
changes in inputs that were required to improve that output. For instance,
replacing labour with capital does not necessarily imply increased productivity; we have to consider the cost element before making that
assertion.
There is another view shared by managers and non-managers alike
that productivity applies exclusively to the labour input. There is no rational basis for this assumption. Similarly, one just cannot consider capital
input or raw materials in isolation to the other inputs. At best, that will
only provide us with partial productivity; to put it in another way, it will
42
only allow us to see part of the picture and not the complete picture that
we would like to see. The point that I wish to make is that it would be
extremely unwise on anyone's part to measure the productivity of an
organisation using only one variable; what is required is the measurement
of all the variables in order to obtain the total picture. The success of an
organisation is dependent upon the efficency and effectiveness with which
it utilizes all of its resources; this would include capital equipment, raw
materials, energy and labour; productivity improvement depends on better equipment utilisation, elimination of wastage in all forms and conservation of energy.
Stated simply, productivity is the relationship of the total output to
total input; if it takes more resources (input) to produce the same output,
then the unit cost must necessarily increase. In this case, productivity will
have to increase to absorb the increase in cost otherwise the price will
have to rise to compensate for the increase in cost. The alternative to this
is for the businessman to reduce his profit margin but this would not be
a viable proposition in the long run for most enterprises. In a competitive
market, productivity is the only weapon an organisation has, other than
price increases, to offset the effects of cost increases and maintain
profitability.
My explanation of the term productivity would be incomplete if I do
not touch on the behavioural and attitudinal aspects of it. (Refer to
appendix 1). This is because, ultimately, how effectively and efficently
the resources (inputs) are utilised is dependent on the human element
i.e. the manager as well as the worker. He or she must have a POSITIVE
ATTITUDE towards everything; positive attitude towards work or any
assignment, positive attitude when encoutering new problems or situations at work, even a positive attitude towards life itself; without it, it would
not be possible to show commitment and loyalty to one's organisation,
morale will be at rock-bottom and enthusiasm and the desire to achieve
will be non-existent.
PRODUCTIVITY AND ITS USE
Organisations develop productivity measures for a number of reasons;
one reason is that when the organisation wants to ascertain how effectively and efficently it has utilized its resources in one period against
another; this will tell how well it performed. It could also be used to gauge
the performance of one firm in relation to another within the same industry. The second reason is that it helps managers to focus on productivity targets for all aspects of the business enterprise and their operations
in order to close the gap between the current and planned objectives; this
will in turn help in determining future resource utilisation. All this would
be necessary and useful if an enterprise is to remain viable and competitive.
43
AN OVERVIEW OF PIP IN MALAYSIA
Although this paper is entitled "AN OVERVIEW OF PIP IN
MALAYSIA", I would be the first to admit if there should be any possibili-
ty of ascertaining the true situation of PIP in Malaysia. I say this, not because
there is no such thing as PIP in Malaysia; the fact that we are here this
morning to listen to the presentations of three Companies on their productivity improvement programmes is sufficent evidence to confirm the
knowledge of and existence of PIP among Malaysian Companies. The problem is that whatever knowledge that we have of the implementation of
PIP in organisations is, more often than not the result of institutional or
personal contact. There is no readily available source, documentary or
otherwise, which can throw some light on the nature and extent of PIP
among Malaysian companies.
This can be attributed to the interest shown by companies which is,
by and large, only of recent origin. Even after the adverse economic conditions of the last few years very few companies appear to be convinced
of the need to improve productivity to achieve cost competitiveness or
improve quality. When faced with difficult times, businessmen are more likely to resort to cost reduction, which usually means retrenchment — a belief
which is incorrect as cost reduction does not necessarily result in improvemen in productivity, whereas increased productivity can lead to cost reduction. Another possible reason for this slow development'could be the continued reliance on their P&L statement to indicate the measure of success
of their business.
It would appear that they are quite content to leave things as they
are provided they achieve a reasonable return on their investment. This
being so, they do not feel the necessity for measures that would help effect an optimisation of input resources, so as to increase productivity and
utimately the profitability.
However, there are exceptions, and I refer here to those business concerns which have implemented one or other or a mix of the many productivity improvement programmes available in the market. If we take
the manufacturing industry as a whole it would come through very clearly that very few organisations have anything that comes close to a total
systems approach. Many of the productivity improvement programmes
that are currently being implemented stem from either economic,
behavioural, or industrial engineering disciplines. Those that come readily
to mind are quality control circles,work improvement teams, zero-defect,
just-in-time (JIT), value analysis, joint consultative committees (JCC) and,
in some cases, the use of robotics and computer applications. At best, this
represents a piece-meal approach to productivity improvement. It is quite
common for organisations to resort to a liberal use of such techniques
on a ad hoc basis to resolve specific problems. These organisations do
44
not feel that productivity improvement needs to be reinforced as a basic
and integral factor of organisational functioning. Looking for "quick-fixes"
there is no felt need to modify organisational systems, practices and, procedures to support and reinforce productivity improvement on a continuous basis. While it is possible that among such organisations, some
may enjoy immediate gains, but they tend to be short-lived being not part
of a total on-going productivity improvement programme.
It will be obvious that no one part of an organisation can carry through
any productivity improvement exercise without the support and cooperation of all the other component parts of the organisation. As a strategic
objective PIP should be on a total basis and its importance, on par with
those pertaining to market share, technology or product development
among others. For instance, I do not see how a firm could possibly plan
for an increase in the market share in isolation of all the other variables
such as capital, materials, labour, energy within the context of productivity improvement.
In any result oriented productivity improvement process all the
necessary elements must be present. In the same vein for any business
enterprise that is interested in growth, while at the same time remaining
constantly competitive and increasing productivity, certain prerequisites
must be fulfilled.
A productivity oriented management has to choose the appropriate
strategy from the broad alternatives available as they try to improve pro-
ductivity. The basic strategic choices have been set out in Appendix II.
In each case the inputs and outputs can either increase, remain constant,
or decrease in value. Each of the possible combinations of output and input changes are illustrative of a productivity change strategy.
In selecting the appropriate strategy, the manager has to evaluate the
opportunities and constraints as perceived within their operating or
business environment. It would be pertinent to point out that no one
strategy may be universally applicable. Strategies may change over time;
different departments in a firm may pursue different strategies. It can even
vary from firm to firm within the same industry. The important point for
managers to remember is the need to ascertain the right strategy and in
realising where the productivity gains are likely to come from. Next he
has to determine the kind of action that will help achieve those aims before
a productivity improvement plan can be worked out.
In working out a productivity improvement plan, it is necessary that
the manager establishes the current situation where the enterprise is and
the point where it wants to be at a specific time in the future. The jdif-
ference has been referred to as the "performance gap"; it is this gap that
45
the productivity improvement plan seeks to bridge. This would also permit the use of productivity measures which is critical if any gains are to
be secured. The rational behind this being that if one cannot measure than
one will not be able to exercise any control. This happens to be true and
it is the key to successful productivity improvement.
Then again, if the manager should be uncertain of the present position he would not be able to establish where he is heading. In this case
it would be extremely difficult to set realistic objectives. Knowledge of
the present situation would enable the manager to know how the firm
should work ideally, and how it is working in reality; if this can be done,
then clear and achievable productivity targets within the context of future
needs can be set.
In managing productivity, it is necessary that the objectives include
targets for both inputs and outputs. The objectives should be set within
specified time frame; this would enable monitoring of the plan. A good
plan must be flexible and adaptive and therefore, provide for contigency plans to meet any changes that may occur in the business environment.
Implementing productivity plans require prior identification of the
various alternative programmes and the use of certain criteria to select the
best option to meet a particular situation. A programme merely sets out
who does what, when, where and how. The relevant programme must
be evaluated in respect of its contribution in meeting the plan's objectives, the resources required, the measures needed to evaluate its success
and the expected time frame. As mentioned earlier in this paper there are
a number of such programmes available in the market.
However, in the implementation process the manager must avoid a
piece-meal approach; it has to be a total productivity improvement programme and must be fully integrated into the operations of the enterprise
as a whole as well as fit with the overall corporate mission; only then can
the manager expect the best possible results.
In this respect I would like to make reference to the fascination that
some organisations have for quality control circles (QCC). In itself QCC
is a useful tool but more often than not organisations look to it as a cureall for whatever problem that ails the organisation. There must be relevant changes to the organisational culture before considering implementing QCC. One cannot hope to see QCC function effectively and flourish
in an organisation where traditional management practices and systems
are the norm, where communications are limited or non-existent and
the rewards and recognition do not promote employee identification with
organisational goals.
46
I should like to sound a word of caution at this juncture. Productivity improvement should not be viewed as a one-shot attempt or as a quickfix in sorting out a problem in the firm; it has to be a long term movement and therefore, it cannot be rushed. A change in management style
is necessary for the evolvement of a corporate culture that is performance
oriented and supportive of the productivity drive, especially so when it
has to be pursued to weather the competitive economic scenario. Top-
management has a great part to play in promoting and sustaining this
culture and should work towards institutionalising it. It is most important
that top management including the Chief Executive Officer (CEO) display
total commitment to productivity improvement. Words would be regarded
as mere platitudes if not matched by actions and symbols by top management. Often top managers are not personally involved in PIP leaving it
to lower level managers and supervisors to work at it. The burden is
greatest on supervisors, being the closest to the workforce; they have to
show their sincerity by their support and commitment. It is incumbent
upon managers to initate and maintain amongst their subordinates and
awareness of the need for gains in productivity.
The responsibility fells on managers to equip themselves with the
requisite expertise to develop appropriate techniques and assist those under
their responsibility to acheive the planned productivity gains. Top management must bear in mind that PEOPLE ARE THE MOST IMPORTANT
RESOURCE; without people the other resources cannot be utilised efficiently
and effectively; people are the key to the success of any organisational
endeavour; for an organisation to be able to realise its full potential, its
people must be provided with the necessary resources and individual attention to realise their individual potential. Teamwork and commitment
will not be forthcoming if employees are not provided with a clear
understanding of productivity and its implications. Unless this is done,
employees will tend to view it as merely another attempt by management
to get them to work harder. The company will be seen to benefit from
their effort; seeing no benefits and sometimes even a fear of possible loss
of jobs, the PIP will be met with cynicism, indifference, mistrust,
resistence, or even sabotage. In other words, there must be a deliberate
attempt to work out a congruence between the individual and organisational goals. This calls for goals to be communicated to everyone in the
organisation, with individual responsibilities and roles spelt out in detail.
If employees are to the effective and efficient members of the organisation
all developments and forces that affect it should be made known to them.
Employees should be informed of the cost of operations and the competitive position of the enterprise. Every effort must be made to explain
the rationale behind management decisions. Well informed employees are
usually highly motivated and are better able to solve work related problems and to react positively to changing situations; otherwise it is very
likely that they will conclude that the performance of the enterprise has
47
no bearing on what they do or not do, and they will never get to know
what pays their wages and salaries. In short, communication must be of
the highest order-downwards, upwards, and laterally. It must be made dear
to everyone that productivity is essential to the existence and survival of
the enterprise. Once the workforce is convinced of the need to cooperate
with management in improving performance, they will automatically have
in them the desire to see that the organisation succeeds. This will facilitate
a constant commitment to the production of quality products and services
by the firm or industry. It is most essential that in implementing PIP, the
employees must be convinced in advance that at the end of it all there
will be an equitable distribution of the gains to all the parties concerned;
this may seem difficult and even impossible at first, but given sincerity,
openess and trust it can be achieved.
48
APPENDIX I
PRODUCTIVITY
OUTPUT
—————— = PRODUCTIVITY
INPUT
(CONCEPT + SKILL) x ATTITUDE = PRODUCTIVITY
{SCIENCE + TECHNOLOGY) x ENTHUSIASM = PRODUCTIVITY
49
APPENDIX II
FIVE WAYS TO IMPROVE PRODUCTIVITY
1.
REDUCE COSTS
OUTPUT ^m
INPUT
2. MANAGE GROWTH
I
OUTPUT
E.G. ENERGY,
MATERIALS
INPUT
3.
WORK SMARTER
OUTPUT
t
INPUT
4.
PARE DOWN
OUTPUT.
INPUT
'>. WORK EFFECTIVELY
OUTPUT
INPUT
50
CHART I
(A) Industrialized and Upper—Income Economies
Index (1980 = 100)
135 Republic of Korea
130 -
125 -
120 -I
Republic of China
Japan
Malaysia
115 -
Hong Kong
110 —
105 -H
100
Year
1980
1981
1985
Comparison of Labour Productivity Indexes — National Level
(Source: Asian Productivity Organisation)
51
CHART II
(B) Middle and Lower
Income Economies
Index (1980 = 100)
125 -,
120 -
Malaysia
115 -
110 -
105 -
100
95
90 -
85 -
80
Year
1980
1981
1982 1983
Comparison of Labour Productivity Indexes — National Level
52
1985
CHART III
(B) Middle and Lower — Income Economies
(U.S. Dollars)
5,000
Malaysia
2,000 -
Philippines
Thailand
1,500
Indonesia
Pakistan
1,000
-
Bangladesh
India
500
1980
1981
1982
1983
1984
I
1985
Year
Comparison of Productivity Level in Constant Prices (in U.S Dollars) — National Level
53
CHART IV
(A) Industrialized and Upper — Income Economies
(U.S. Dollars)
Japan
20,000 -
15,000 Singapore
Hong Kong
Hong Kong
10,000 -
Singapore
Republic of China
Republic of Korea
5,000 Malaysia
1980
'Year
I
I
1983
1981 1
1982
982 1
983 1984 1985
Comparison of Productivity Level in Constant Prices (in U.S. Dollars) — National Level
54
BIODATA
DR. R.P. Mohanty is currently a professor at National
Institute for Training in Industrial Engineering (N1TIE),
Bombay, India. Previously he was a visiting professor
in the division of Industrial Engineering and Management at Asian Institute of Technology, Bangkok. He
was Head of Production Management Department as
well as Dean of Research Programmes at National
Institute for Training in Industrial Engineering (NITIE).
He is also the National Chairman of Indian Institution of
Industrial Engineering. He has very wide ranging
experiencs in education, management development, research, consultancies in both government and industries. He has published more than 120 papers in various reputed International journals and has also completed some national level research projects. He has written
a book on works management and also guided several Ph. i)s. He is the editor-in-chief of
Industrial Engineering Journal (India) for the last 5 years, and also represents in the editorial
board of several journals. He has received 'National Awards' for his outstanding constribution in the field of industrial engineering and management. He has also chaired in several
international conferences.
55
PRODUCTIVITY MEASUREMENT
FOR RAILWAYS
By
R.P. Mohanty
Prem Chandra
National Institute for Training in Industrial Engineering
Bombay — 400 087 (India)
ABSTRACT
This paper is about the Productivity Measurement aspects of Indian
Railways. The paper outlines the salient features of the railways and the
necessity for measuring productivity. It uses a model to establish total factor productivity for the system in terms of multilateral inputs and outputs
and makes comparison between different time periods. The model also
highlights the causal relationships between total factor productivity with
various inputs and outputs. Such a model and the analysis are thought to
be extremely useful to facilitate decision supports at all levels by those
who have a stake in managing and using such a vital public utility infrastructural system.
INTRODUCTION
There are innumerable Productivity studies available which are concerned with industrial systems. These studies explain what productivity
is and how it is planned and evaluated and describe the barriers and trends
that prevent its improvement. Productivity embraces a wide range of complex and often perplexing issues (Mohanty & Rajput, 1987; Mohanty, 1988).
This paper seeks to expand the awareness and understanding of productivity for a major railway transport system in a way that may give it prominence in the wide spectrum of concerns in national economy. Very little attempt has been made in the past to plan and measure productivity
of railway systems. It may be important to note that the railway system
of a particular nation provides the vital infrastructure to improve productivity of all other sectors of an economy. Further, in terms of investment
in capital and manpower, this system consumes a very significant proportion of the available national resources. The growing complexity of today's economy in the context of shrinking resources, high energy costs
and the increasing population makes an interesting case for assessing and
managing productivity effectively and more urgent than ever in the past.
Pressures, on many segments of a developing economy are growing and
the management of productivity in respect of vital infrastructure is
necessary if the standards of a nation have to improve. For example, a
single change in parameter of a railway transport system produces
56
reverberations throughout the rest of all other economic and societal sectors, causing changes to other parameters of the economy (price rise, inflation, wage increases, etc.) that affect the first parameter that originated
the change. In terms of systems approach, the welfare of a society is sensitive enough to the productivity of a railway transport system (that parts
can hurt the whole).
In this paper, we intend to explain the salient features of Indian
Railway transport system and like to establish a relevant model for assessing the productivity. In terms of our assessment, we would like to pinpoint the weak spots in the system which hinder improvement to productivity and provide some guidelines for managerial implications.
SALIENT FEATURES OF INDIAN RAILWAYS
The Indian Railyways is a Central Government owned department
administratively managed by Ministry of Railyways and has the following
essential features:
1.
Route; Single line
Double lines
More than 2 lines
48315 kms
13025 kms
495 kms
2.
No. of Stations: 7290
3.
Manpower strength: 1,613,280
4.
No. of Zones (Administrative): 9
5.
No. of Divisions: 60
Total capital at charge (assets)
Average Gross Annual revenue
earnings:
Average Gross Annual expenditure
: 9081 Million Indian Rupees
For administrative purposes, the railways has been divided into 9
zones geographically. Each zone is headed by a General Manager and each
zone consists of several divisions headed by a divisional manager. At the
apex, the Minister of Railways is assisted by seven Secretaries, one Chairman and six Railway Board Members. The ministry has a consultative council headed by the Minister and with Members of Parliament as members
of the council. The railway budget is presented to the Parliament each
year and the general debate takes place during the budget session reflecting public opinions and preferences. All policy formulations are carried
out at the ministry level and billed in the Parliament and executed at the
zonal level.
57
Some of the problems which one can observe are the followings:
(1)
Low percentage utilisation of capacity.
(2)
Long waiting time for trains and wagons.
(3)
Over-crowding of trains in some areas.
(4)
High administrative, maintenance and operating costs.
(5)
Low motivation among the employees.
(6)
High tariff structure and passenger fares for the public who are
economically backward.
(7)
Safety and security in railways
REASONS FOR MEASURING PRODUCTIVITY
Following are some of the reasons why productivity assessment is
important for Indian Railways:
(1)
(z)
Indi*i Railways, being a public utility system and being managed
by the Government, its performances are always debated in
Parliament. To provide an objective assessment of its performance to the general public, productivity measurement is absolutely essential and is considered to be fundamental.
Indian Railways, is one of the largest organisations in the Government Sector. Other economic sectors (particularly transport systems
like shipping, airways, etc.) look to it as their elder brother. The performance of the railways conveys to a great extent the image of the
entire Government's performance.
(3)
Due to continuously increasing privatisation of the road transportation system, competition has increased in terms of service
level, delivery time, tariff rates, etc. Such competition requires the
railways to strive for minimising its expenditure and to be costeffective in operations, if railways has to survive as an economic
mode of transport.
(4)
Rewards and benefits are being given to the employees without
requiring the equivalent in productivity.
(5)
Delays and time lags are being caused by inefficiency in operations.
The increased concerns over the action factors causing decline in performance has become apparent to Government, managers and the public.
The most important way to achieve the goals may be to assess the pro58
ductivity at the first place, no matter how bad the performance may be
otherwise, people may continue to work as they have been working and
their actions may not keep changing to accomodate the problems confronting them. We postulate here that productivity assessment is essential
for the effective management of a very vital infrastructural Public utility
system and such an assessment should be viewed as a process of monitor-
ing and evaluating the practices to determine whether the system is
utilising its resources effectively and efficiently to accomplish the stated
objectives.
SOME PREVALANT MEASURES OF PERFORMANCE
At present, there exists some measures to appraise the performance
of the Railways. These measures are described below:
(1)
The most commonly used performance measure in the Railways
is the operating ratio, which is defined as the ratio of total
expenditure to total earnings. This ratio explains the financial
performance of the railways, but, earnings of revenue expressed
in monetary units do not provide a very realistic picture of the
outputs of the Railways. This is because the tariff structure itself is
decided by the Parliament which reflects the viewpoints of the
public indirectly, but does not reflect the operational efficiency
of the organisation. Furthermore, fares are raised significantly by
introducing a bill in the Parliament if there is majority support
.in the ruling party and such additional earnings tend to cover up
the inefficiencies of the railways. Sometimes especially during the
election year, the Government does not touch on the fare
structure.
Figures below show the financial operating ratio of the Railways
from 1977 to 1986.
Year
77-78
78-79
Operating
82.99
87.51 91.49 96.07 89.40 88.34
ratio.
79-80
80-81
81-82
82-83 83-84
93.52
84-85 85-86
96.25 90.58
They can explain how such a ratio is inconsistent over the
time period studied.
(2)
The second measure often used is given as train kilometer per
train engine hour, which broadly defines the average speed of
trains. This measure also gives the operating performance, but
does not explain the revenue earnings and the traffic volume
moved. It is one of the partial indicators for gauging the operational
efficiency.
59
(3)
Wagon turn-around indicators are another set of measures, which
indicates the average number of days between two successive
loadings of an averange wagon. This measure highlights very efficiently the delays in the movement of wagons, such as loading
time, movement time, detention time at various intermediate
marshalling yards enroute, shunting time, unloading time and
time taken to make the empty wagon ready to take the next
loading. These indicators also take into account the average
repair time taken. However, such measures do not consider the
movements of passenger trains and again gives a partial picture
of the situation.
(4)
There are several other efficiency measures prevalent in the
Railways. For example, wagon kilometer per wagon day, engine
kilometer per day, net tonne kilometer per engine day, passenger
coach kilometer per day, average load per train, train kilometer per
running track kilometer, percentage of coaches, wagons and engines
under repair, etc. These measures are mostly operating efficiency
indicators.
Satyanarayana (1985) has developed a very good measure for measur-
ing the outputs of the railways; it is: "Equated Net Tonne Kilometer
.Eq.NTKM). He explains that the ultimate measure of the performance of
:ailways is net tonne-kilometer (NTKM) earned from goods traffic (that
is how many tonnes of the various commodities were taken to how much
distances) and similarly passenger kilometers (PKM), earned from the
passenger traffic. Since the majority of the output consists of goods traffic, therefore, he has attempted to develop a common measure of outputs,
by converting the passenger kilometer into net tonne kilometer. He has
established an empirical relationship between the net tonne kilometer of
goods' traffic, passenger kilometer of non-suburban passenger traffic and
passenger kilometer of suburban passenger traffic in the proportion of
1:0.45:0.7.
He has also estimated the inputs to the Railways by converting all the
inputs, such as capital, manpower and materials into common unit of
equated manpower.
These measures are definitely valuable guidelines to the management
but they do not answer the following issues:
(1)
Who should decide what measures are relevant for evaluation?
(2)
What is the conceptual model for assessment of productivity?
(3)
How'can such assessment measures motivate people, provide them
directions and set constraints on their behaviour.
60
Complex systems like Indian Railways contain a multiple of levels and
units, each with a unique pattern of behaviour to achieve the national ob-
jectives. It has a number of different services and territories. It is governed by external mandates and regulations. It has the option for transferability of resources amongst the geographical operating zones.
Therefore, the process of choosing productivity measures should at least
be based on socio-economic objectives so as to determine the best level
and combinations of input resources for the provision of a particular level
of service.
SELECTION OF A PRODUCTIVITY MEASUREMENT MODEL
The performance of any system is commonly measured by an array
of ratios relating outputs to inputs. The outputs normally considered are
either the products or services generated by the system and are measured
usually by physical units like volume, revenue, profit and value added.
The inputs are represented by. the resources such as money, manpower,
materials, equipment, energy and information, etc. They are measured
either in physical units or costs. There are several productivity ratios depending on which inputs and outputs are selected for measurement. These
ratios are generally termed as either partial factor productivity, total factor productivity or total productivity. These ratios are normally monitored
with changes in time and have major influence on a wide range of
managerial strategies such as salary and wage administration, product pricing,capital investments, etc. Furthermore, they provide decision supports
to identify strategic policy issues to plan for the growth of the system
There are many studies available for measuring productivity of production systems (Eilon, 1979; Mali, 1978; Eilon, 1984; Eilon, 1985; Mohanty, 1986).
However, the most pioneering attempt to measure productivity of
a transport system was made by Deakin and Steward (1969) in the United
Kingdom. They demonstrated the trends of outputs per man-hour, per
capital and per both capital and manpower for almost all transport sectors of U.K. Scheppachjr. and Wochkke (1975) developed partial factor,
total factor and total productivity measures for U.S. transport system.
Freeman, Oum, Tretheway and Waters II (1985) have used Chistersen and
Jorgensen's (1970) total factor productivity of Canadian Railways.
Chistersen and Jorgensen (1970) model has been researched a lot by several
other researchers and has also been used in measuring productivity performance of transportation systems.
Chistersen and Jorgensen (1970) have proposed the following
model:
In (TFP/TFP,)
=
Rjk + RU
————'
61
In (Yih/Yu)
5
Where, K and 1 are adjacent time periods,
Y's are output indices,
X's are input indices,
R's are output revenue shares,
S's are input cost shares
i's are individual output or input indices.
In is-the natural logarithm
We use this model for measuring the productivity of Indian Railways
because of the following reasons:
(1)
The model is simple enough to be interpreted by the management for making time-series and cross-sectional comparisons.
(2)
The model can take into account changes in traffic density,
network and regional differences, deviations of prices and determine
the magnitude bf such changes.
(3)
Indian Railways being a multi-input and multi-output system, it
is necessary to consider the ratio between the resource mix and
the output-mix in dimensionless form. This thesis has been
substantiated by Gold (1976). This model tries to achieve this
also.
MODEL APPLICATION
The outputs consists of three major types, namely;
• net tonne-kilometer of goods traffic (NTKM)
• passenger-kilometer of non-suburban traffic (PKM(NS))
• passenger-kilometer of suburban traffic (PKM(S))
These outputs are shown in Table 1 and Table 2 respectively both
in physical units and monetary units for the years 1977-78 to 1985-86.
The inputs are basically manpower, capital, fuel and material. Since
the model calculates the ratio of cost of each input for adjacent periods,
the values have to be adjusted for inflation and therefore, all costs have
been converted to 1970-71 price level, by making use of wholesale price
index for the economy as a whole. Cost of capital has been taken as 10%
of capital at charge value. This 10% is a realistic value reflecting current
banking interest rates for long-term investments. Table 3 shows the various
input costs for the years 1977-78 to 1985-86. Table 4 shows the input cost
shares.
62
RESULTS AND DISCUSSIONS
The values of TFP have been presented in Table 5 taking 1977-78 as
the base year for comparison. However, these results on their own cannot interpret the strength of the relationship of the TFP with various factor inputs, although they can establish comparative measures between two
consecutive time periods and between zones and divisions (if such study
is extended). Therefore, it is thought proper to conduct some correlation
analysis. Results of such an analysis are shown in Table 6. These findings
reinforce the fact that the productivity of the total system is a function
of various partial productivities and that there is a distinct magnitude of
influence of each component on total productivity. These analyses may
be helpful in evolving a tariff structure based on the nature of outputs and
its effect on productivity.
The following discussions are considered to be significant: The impact of increase or decrease in various outputs and inputs between two
consecutive years, on the total factor productivity can be pinpointed. For
example, between the years 1977-78 and 1978-79, the sum of natural
logarithm of ratios of outputs is negative. Although the output of non suburban passenger kilometer has increased in the year 1978-79 or substan-
tially, the drop in goods output has dropped the total output. On the other
hand, the input cost, specifically, the manpower cost has increased. The
overall effect has caused negative impact on productivity. Similar reasonings can be ascribed to other years also. It can be inferred therefore that,
this model facilitates absolute comparison of productivity levels between
two time periods and pinpoints the nature of changes that has affected
the productivity level. This inference has got the following implications
for the management.
(1)
Knowing the relative performance between two consecutive
time periods, we can determine very accurately the relative
contribution of factor inputs.
(2)
Having determined the relative contributions of the major input
factors, adjustments in planning for the subsequent years can
appropriately be carried out.
For example, how effectively are the
allocated to achieve a given level of
aspects of operations can and should
more, a change in labour productivity
available resources to be
productivity and what
be improved? Furthermay be brought about
by changes initiated elsewhere. A careful balancing of various
factors is desirable for the system in the long term.
(3)
When improvements in the performance of the railways are not
due to manpower factor, should manpower nevertheless have a
63
share in the benefits of the public system, and if so how much?
At present, the practice is "rewards and benefits are given without requiring a corresponding equivalent gain in productivity"
Such a practice seems to be against the doctrine of productivity.
The doctrine of productivity states that "Productivity is the
principle of work justice". The present practice of collective
bargaining can be reoriented to make productivity linked compensation. Such a reorientation will bring the concept of public
accountability into operation.
(4)
If more services are demanded or mandated by Parliament, what
level of resources is necessary to remain efficient and if resource
levels are decreased by budget cuts, what productivity level can
rationally be debated.
(5)
In practice, it is expected that the productivity changes overtime would motivate, direct and set constraints on behaviour of
all behavioural groups of the railways system; facilitate learning experiences for managers; call attention to those public representatives
who support or share and those who oppose and finally, allow them
to make more rational-specific comparisons among the different
zones so as to remove disparities.
CONCLUDING REMARKS
The central objective of this study was to measure the productivity
r,f a railway transport system by selecting an appropriate model. The results
.)f this study show that productivity of the railways has fallen over the
years, although there are variations from year to year. It has been established that there are many variables that may affect significantly the total pro-
ductivity and these variables are task dependent. The productivity model
used here may provide the foundation for creating an understanding and
evolving and refining a set of rules and guidelines for causal analysis. Further, these rules may help develop regulatory and mandatory logic by
the Parliament members, recommended and advisory logic by the top
management, and operational logic by the zonal management. It may be
important here to clarify that a good assessment of an organisation like
a public utility type infrastructural system requires a reliable set of
measurements which can be used constructively for improvements in performance. Towards this goal, this paper may provide substantial opportunities for learning and improving the performance of the system.
64
Table 1 OUTPUTS OF RAILWAYS IN PHYSICAt UNITS
Revenue
Earning
NTKM, Yl
Year
1977-78
1978-79
1979-80
1980-81
1981 82
1982-83
1983-84
1984-85
1985-86
Note
Y,(t
Y,(t)
1)
Yl (t + 1)
Yl(t)
Y2 (t + 1)
PKM
Y3 (t + 1)
Y2
Y2(t)
(S)
Y3
Y3(t)
1 0900
1 0700
1 0500
1 0600
1 0300
1 0000
1 0100
1 0710
PKM
(NS)
15020
096
13720
14387
14450
14765
16425
16778
16885
17260
19660
1 00
102
1 11
1 02
14950
59921
67470
176 820
181 140
180800
182 300
195 300
1 01
1 02
1 14
3943
4344
3872
41 08
4396
4579
42 13
4430
4540
1 10
089
1 06
107
104
092
105
103'
are ratios of the ith output for the
adjacent time periods
Table 2 OUTPUTS IN MONETARY UNITS (Billions of Rupees)
Revenue shares
Year
Goods
Pass(NS)
Pass (S)
Goods
Pass(NS)
1977-78
1978-79
1979-80
1980 81
1981-82
1982-83
1983-84
1984-85
1985-86
1298
1265
1394
1551
559
605
660
737
885
1037
11 96
12 86
15 18
0619
0668
0676
0653
0654
0652
0690
0710
0700
0700
0710
0290
0310
0310
0310
0270
0251
0260
0260
0250
22 50
2866
3234
3465
42 32
0783
0905
1 030
1 240
1 550
1 700
2000
'
Pass (S)
0030
0030
0036
0038
0030
0030
0034
0034
0034
j
<
Table 3 INPUT COSTS
(In Billions of Rupees)
Wholesale
Year
price Index
1971 = 100
1977-78
1978-79
1979-80
1980-81
1981-82
1982-83
1983-84
1 984-85
1985-86
Capital
at
I(t+l)
I(t)
cost
Staff
cost
Charge
<*1)
<*2)
4800
5027
5488
48
5027
5488
6099
6701
7254
7569
8289
9081
962
1035
11 55
13 16
145
17 1
2041
2353
2707
I 00
1858
1858
2176
2573
281 3
288 7
3167
3384
3577
Capital
1 17
1 18
1 09
1 03
6099
6701
7254
7569
82 89
9081
1 10
107
1 10
_
Fuel
cost
<*3)
Materials
cost
<*4>
297
302
369
477
656
665
695
73
82
913
10 16
733
10 15
13 19
1393
15 7
1636
1928
TABLE 4 INPUT COST SHARES
Price adjusted, XI <t+ 1)/X1 (t)
Year
Capital
197778
1978 79
1979 80
1980-81
1981-82
1982 83
1983-84
1984-85
1985-86
1
1
1
1
1
047
091
111
098
083
1 043
1 095
1 095
(except for capital)
Staff
Fuel
1 076
095
096
1 01
1 149
1 088
1 079
1 088
1 017
1 04
1 09
124
1 1
1 02
1 04
1 05
Cost Shares
Material
1 01
094
1 176
1 22
1 03
1 027
097
1 115
138
Capital
2
2
196
0 178
0 164
16
146
0 14
041
Staff
Fuel
04
041
041
385
355
124
12
375
039
041
15
13
0139
0 158
0 16
0 158
16
29
Material
274
266
026
0297
032
3
3
285
TABLE 5 RESULTS OF THE MODEL
Year
TFP (t + 1)
TFP (t)
TFP(t)
1977-78
1978-79
1979-80
1980-81
1981-82
1982-83
1983-84
1984-85
1985-86
1.0000
0.9573
1.0346
0.9700
0.9765
1.0018
0.9734
.9762
1 .0243
100
95.73
99.04
96.07
93.81
93.98
91.48
89.30
91.47
TABLE 6 RESULTS OF CORRELATION ANALYSIS
Relationship between
TFP with goods output in NTKM
TFP with passenger output in PKM(NS)
TFP with passenger output in PKM(S)
(Correlation Coefficient)
0.78
0.82
0.71
0.65
0.79
0.70
0.76
0.64
0.74
TFP with capital cost
TFP with labour cost
TFP with fuel cost
TFP with material cost
TFP with total revenues
TFP with total costs
REFERENCES
(1) Mohanty, R.P. and Rajput, M.I., 1987; Consensus and Conflicts
in conceiving Productivity, Productivity Journal of National Productivity Centre, Malaysia.
(2) Mohanty, R.P., 1987, Factors Affecting Productivity Perceptions
of Indian Managers, Industrial Management and Data Systems,
Me. B. University Press, U.K.
(3) Satyanarayana, C., 1985, a Report on 'Productivity in Indian
Railways'.
(4) Eilon, S., 1982; Use and misuse of Productivity Ratios, OMEGA,
Vol. 10, No. 6, pp 575-580.
(5) Mali, P., 1978; Improving Total Productivity, John Wiley,
New York.
(6) Eilon S., 1984; The Art of Reckoning-Analysis of Performance
Criteria, Academic Press, London.
67
(7) Eilon S., Gold, B. and Soesan, J., 1976, Applied Productivity
Analysis for Industry, Pergmon Press, Oxford, England.
(8) Mohanty, R.P., and Rastogi, S.C., 1986, An Action Research
Approach to Productivity Measurement, International Journal
of Operations & Production Management, Vol. 6, No. 2, pp
47-61.
(9) Deakin, B.M. and Steward; 1969, Productivity in Transport,
Cambridge University Press, London.
(10) Scheppach Jr. and Wochkke, L.C.; 1975, Transportation Productivity, Measurement & Policy Applications, Lexington Books,
Masachusets, Toronto, London.
(11) Freeman, D and Hoon, O.T.; 1985, The Total Factor Productivity of Canadian Class I Railways 1956-1981, Logistics & Transportation Review, Vol. 21, No. 3, pp 249-257. (Chistersen and
Jorgensen (1970) model has been taken from this reference).
(12) Gold B., 1985; Foundations of Strategic Planning for Productivity Improvement, Interfaces, Vol. 15, No. B, May-June 1985,
pp 15-30.
68
BIODATA
Diiahirkan di Kampung Parit Cina Salor, Kota Bharu,
Kelantan pada tahun I960. Mendapat didikan awal di
Sekolah Rendah Inggcris Wakaf Bharu sebelum memasuki Sekolah Menengah Sains Kelantan. Encik Ruzali
Mar Zin kemudiannya melanjutkan pelajaran ke
Univcrsiti Pertanian Malaysia di peringkat diploma. Ui
" ^^^
^^»
antara tahun 1982 hingga 1983 berangkat ke Amcrika
Syarikat bagi menyambung pengajiannya di Iowa State
University, U.S.A. hingga memperolehi Ijazah Sarjana
Muda di dalam bidang sains. Tahun 1984 mulabertugas
di Universiti Utara Malaysia sebagai penolong pensyarah,
Pada tahun 1985 sekali lagi berangkat kc Amcrika
Syarikat bagi melanjutkan pengajiannya di University
of Pittsburg hingga memperoleh Ijazah Sarjana(M.P.A.). Sekarang bertugas sebagai pensyarah
di 'School of Economics and Public Administration' Universiti Utara Malaysia. Bidang yang
menjadi pengkhususannyaialah 'Organizational Behavior. 'Personnel Management', dan 'Conflict Resolution in Organization'. Beliau telah membuat kajian mengenai 'Asas-Asas Dan Teknik
Dorongan Di Dalam Kerjaya' dan pernah dibentangkan di dalam kursus untuk kakitangan
kcrajaan di dalam kategori B & C.
69
KE ARAH PEMBINAAN ETIKA
KERJA YANG UNGGUL
Oleh
Razali Mat Zin
Sekolab Ekonomi dan Pentadbiran Awam
Universiti Utara Malaysia,
Sejak kebelakangan ini, pihak pengurusan swasta dan kerajaan Malaysia
tertarik kepada persoalan sistem nilai di lapangan pentadbiran dan
pengurusan yang berkaitan dengan etika kerja yang unggul dalam usaha
meningkatkan produktiviti secara berterusan. Banyak input-input baru
samada yang dihasilkan oleh institusi-institusi latihan dan pakar-pakar
pengurusan telah diperkenalkan untuk mengisi keperluan di atas. Sesungguhnya sejak negara mencapai kemerdekaan hampir 30 tahun yang lalu,
masalah pembentukan etika kerja tidak begitu ghairah diperkatakan. Ini
berpunca daripada pemimpin serta rakyat-jelata yang bersikap 'take for
granted' dan menganggap bahawa cara pengurusan yang diwarisi daripada
penjajah adalah sesuai bagi budaya pengurusan negara. Kedua-duanya ialah
kerana ahli-ahli pentadbiran dan pengurusan berpegang teguh kepada
falsafah hedonistik yang disarankan oleh Nicholo Machiavelli iaitu "the
ends justify the means" ataupun "maksud menghalalkan cara".1 Boleh
iikatakan hampir keseluruhan pemikiran dan teori barat dalam pengurusan
moden berkisar dalam masalah pokok iaitu bagaimana memuaskan "human
needs" dalam sesebuah organisasi. Apa yang ditekankan dalam budaya kerja
harian ialah mencapai keseronokan dan kesenangan serta keselesaan melalui
tindakan dan perlakuan yang berteraskan keinginan nafsu.
Sebelum kita membuat penganalisaan secara kritis terhadap pengwuJudan satu bentuk etika kerja yang unggul yang dapat menjamin peningkatan produktiviti secara berterusan, penulis ingin menghuraikan
secara ringkas mengenai pengertian konsep pekerjaan.
Pengertian Konsep Pekerjaan
Kebudayaan Greek lama, iaitu satu kebudayaan yang banyak meninggalkan kesan dalam pemikiran Barat, bersikap tidak mengambil indah dan
memandang hina terhadap pekerjaan. Di kalangan bangsa Greek, pekerjaan yang tidak berasaskan kepada tenaga pemikiran dianggap sebagai satu
keaiban sosial dan orang yang melakukannya mendapat penghinaan.2
Agama Yahudi dan Masihi pula menganggap pekerjaan ini sebagai satu
pembalasan yang diberikan Allah ke atas umat manusia sebagai ganjaran
'terhadap perbuatan maksiat yang telah dilakukan oleh Nabi Adam a.s.
70
semasa ia berada di dalam syurga. Maka akibat daripada perbuatan itu Nabi
Adam a.s. telah disingkirkan oleh Allah s.w.t. daripada syurga.3
Islam sebagai AdDeen meletakkan taraf kemuliaan yang besar yang
tidak ada bandingannya dalam semua agama dan juga kebudayaankebudayaan lain. Seperti yang kita semua maklumi bahawa pekerjaan dalam
Islam merupakan sesuatu yang dituntut dan amat digalakkan serta diberi
pula ganjaran pahala apabila menunaikannya dengan sempurna. Berikut
diperturunkan beberapa maksud hadis Rasullah s.a.w. mengenai kemuliaan
pekerjaan dalam hidup manusia;
a)
"Tidak ada makanan yang lebih baik bagi seseorang itu memakannya kecuali yang diusahakan dengan tangannya sendiri. Sesungguhnya Nabi Allah Daud a.s. adalah memakan makanan daripada hasil
usaha tangannya sendiri."
b)
"Sesungguhnya Allah menyayangi hambaNya yang mukmin yang
mempunyai pekerjaan."
c)
"Sesiapa yang menghabisi masa petangnya dalam keletihan akibat
daripada pekerjaan yang dijalankan oleh tangannya sendiri maka ia
akan diberi keampunan."
d)
"Allah akan memberi rahmatNya kepada seseorang yang berusaha
dengan cara baik (halal)."
Senario Masa Kini Di Malaysia
Berasaskan kepada tafsiran mengenai konsep pekerjaan di atas maka
falsafah etika kerja yang disarankan oleh Barat tidak sesuai dengan
persekitaraan sosio-budaya masyarakat Malaysia. Asas-asas etika kerja
warisan Barat yang berteraskan pencapaian keperluan biologikal, pertum-
buhan profesional, penghargaan sendiri (self-esteem) dan kasih-sayang telah
mencetuskan banyak keraguan dan kebingungan. Walaupun pengurusan
Barat banyak membuat andaian tentang sifat dan tabiat semulajadi manusia,
dan amat berminat kepada perilaku manusia, tetapi tidak pernah membicarakan hakikat keinsanan. Tidak dibicarakan, misalnya tentang asal usul
manusia, tujuannya dilahirkan di dunia, kesudahan hidupnya dan peranannya yang sebenarnya di atas dunia. Keengganan merujukkan teori dan
amalan pengurusan kepada hakikat kejadian insan ini menyebabkan
berlakunya kemungkaran-kemungkaran organisasi seperti korupsi, pembaziran dan penipuan, sifat tamak, hasad dengki dan iri hati. Yang menimbulkan keraguan ialah mode! pengurusan Barat menganggap keburukan
yang wujud menjadi sebahagian daripada budaya organisasi dan kehadirannya dianggap sebagai sesuatu yang 'natural'.
Oleh itu dapat dirumuskan bahawa asas-asas etika kerja Barat tidak
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selari dengan nilai-nilai tradisi yang dipusakai dari nenek moyang kita yang
berteraskan kepada prinsip keagamaan yang tidak semata-mata memusatkan
kepada aspek-aspek material tetapi merangkumi nilai-nilai kemanusiaan dan
ketuhanan. Lantaran itulah etika kerja Barat kurang berkemampuan
melahirkan personaliti pegawai-pegawai dan kakitangan yang dapat menjadi tenaga utama ke arah peningkatan produktiviti negara. Ketidakmampuan ini bukan sahaja dapat dicerminkan melalui proses pengeluaran
malahan bertambah jelas di peringkat program dan projek pembangunan.
Sebagai contoh, lihatlah kepada kempen-kempen kesedaran yang bertujuan untuk meningkatkan produktiviti seperti kempen-kempen 'JaYa
Diri', 'Berdikari', 'Buku Merah', 'Buku Hijau', 'Geraktani', 'Kempen
Produktiviti' dan sebagainya rata-rata tinggal nama sahaja. Pekerja-pekerja
di sektor awam dan swasta kurang mampu memberikan tenaga dan daya
fikir yang lebih, walaupun jelas sumbangan-sumbangan sedemikian dapat
membawa kesejahteraan sosial yang bererti peningkatan taraf hidup mereka
sendiri. Dalam masa yang sama berbagai-bagai bentuk penyelewengan
terus-menerus berlaku yang kalau tidak dibendung akan menghancurkan
proses pembinaan bangsa (nation-building).
Kegagalan sistem etika kerja Barat dalam usaha membina budaya kerja yang unggul di Malaysia telah mendorong ahli-ahli politik dan pentadbirpentadbir menilai kembali keseluruhan etika kerja warisan penjajah. Lan,aran itulah mereka telah sependapat untuk melaksanakan beberapa langkah
/ang menjadi dasar negara demi memperbaiki suasana yang ada. Di
antaranya termasuklah 'Penerapan Nilai-Nilai Islam Dalam Pentadbiran',
'Bersih, Cekap dan Anianah', 'Dasar Pandang ke Timur', 'Etika Kerja
Perkhidmatan Awam', 'Kepimpinan Melalui Teladan' dan sebagainya.4
Dasar Pandang Ke Timur yang melibatkan negara Jepun dan Korea
diutarakan dengan tujuan untuk mengimbangi etika kerja Barat yang kita
warisi sejak zaman penjajah. Negara-negara Barat sendiri sejak tahun-tahun
60an dan 70an mencari-cari alternatif budaya bekerja dan mereka juga telah
memperhatikan dengan penuh minat budaya kerja kedua-dua negara Timur
jauh itu. Kejayaan negara Jepun dan Korea menggemblengkan tenaga rakyat
dapat membina tamaddun negara mereka yang sangat dikagumi oleh
negara-negara maju di Timur dan di Byrat. Walaupun Jepun dan Korea
boleh dianggap sebagai contoh daripaoa segi kerajinan, disiplin bekerja
dan peningkatan kecekapan, namun kedua-dua negara ini kurang
berkemampuan untuk menyediakan contoh bagi aspek-aspek di luar
daripada etika kerja dan amalan tradisi.
Kedudukan mereka di bidang-bidang lain tidak jauh bezanya dengan
negara-negara maju di Barat. Penyakit-penyakit sosial seperti yang dialami
di Barat juga melanda di kedua-dua negara Jepun dan Korea. Malah dalam
aspek-aspek tertentu keadaan yang wujud di Jepun dan Korea jauh lebih
buruk daripada negara-negara Barat sendiri.
72
Sememangnya penulis tidak menafikan ada unsur-unsur di dalam
budaya kerja Barat yang tidak bercanggah dengan latar belakang sosiobudaya kita. Oleh itu, unsur-unsur sedemikian seharusnya perlu dipertahankan kerana ia juga telah memberi sumbangan di dalam sejarah pembangunan negara kita. Namun begitu, kombinasi etika kerja Barat dan etika
kerja Jepun masih belum menjamin kewujudan etika kerja yang unggul.
Pembinaan etika kerja yang unggul tidak mungkin dapat direalisasikan tanpa
mengambil asas-asas etika yang komprehensif. Etika kerja yang mempunyai
tingkat keunggulan tertinggi dapat dibina apabila Islam dengan kesempurnaan dan keuniversalan ajarannya dijadikan asas seperti yang ditegaskan
oleh Affandi Hassan:5
"Adanya perasaan takutkan Allah yang dibentuk oleh Islam di
kalangan anggota organisasi, dengan kesedaran kepada kedudukan mereka sebagai hamba Allah, akan memungkinkan
wujudnya suasana beradab dalam organisasi, iaitu saling
hormat-menghormati, nasihat menasihati, saling bekerjasama
untuk kebaikan dan bekerjasama untuk membasmikan kejahatan, penuh dengan keakraban berdasarkan kejujuran dalam
perhubungan yang tujuannya untuk memperbaiki dan membangun, bukan untuk meruntuhkan dan menghkhianati.
Suasana beradab yang dicetuskan oleh Islam inilah yang akan
menyerlahkan kewujudan "tauhidic worldview" dalam organisasi.
Pembinaan Etika Kerja Yang Unggul: Model Spiritual
Sesungguhnya kebangkitan semula Islam di Malaysia yang
mengakibatkan timbulnya keperluan untuk mengkaji semula pendekatan
etika kerja yang sedang dilaksanakan merupakan satu rahmat di dalam pembinaan negara Malaysia yang bermaruah. Kerapuhan etika kerja Barat dan
kelemahan asas pembinaan sosial-budaya Jepun dan Korea merupakan
antara faktor terpenting yang memaksa kita mencari pendekaan alternatif.
Jadi, hasrat mana-mana organisasi kerja untuk membina sebuah etika
kerja yang unggul dan luhur perlu berlandaskan falsafah baru yang bersifat spiritual. Manusia dan kehidupannya adalah spiritual. Apa yang
dikatakan jirim, seperti yang diakui oleh kajifizik mutakhir, bukanlah jirim,
tetapi gerak, tenaga atau roh. Roh ini bersifat spiritual dan berasal dari alam
ketuhanan. Biarlah saya menyatakan dengan tegas bahawa suatu etika kerja
baru yang kita perlukan itu mestilah berdasarkan kepada ajaran atau agama
wahyu. Daya intelek dan akal manusia semata-mata tidak dapat mencapai
hakikat dan konsep-konsep yang menjadi pokok seperti kewujudan Tuhan
Yang Esa, Hari Pembalasan, Hukum Qada' dan Qadar dan lain-lain sebagai
panduan kehidupannya.
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Ciri-ciri Islam yang menjadikan ianya paling sesuai sebagai asas sebuah
falsafah untuk membina etika kerja yang unggul dan luhur ialah sifat-sifat
kerohanian, pemodenan dan kepraktisannya. Berbeza dengan falsafah dan
teori-teori pengurusan moden lain yang bercorak matearialis, Islam bercorak spiritual. Namun demikian ia tidak menolak dan mengabaikan
kehidupan di dunia. Malah Islam telah mewujudkan sintesis yang indah
di antara kehidupan di dupia dan kehidupan di akhirat. Konsep kehidupan
dalam Islam ialah bahawa kehidupan di dunia dan di akhirat adalah satu
dan tidak dapat dipisahkan, walaupun secara relatif kehidupan akhirat lebih
penting. Konsep ini dengan indahnya telah disimpulkan di dalam dua buah
ayat Al-Quran yang bermaksud:
"Sebaliknya, carilah, dengan apa yang dianugerahkan Allah
(kebaikan) kehidupan akhirat, tanpa melupakan. Dengan itu,
bahagianmu (yang sah) di dunia ini, dan buatlah kebaikan
(kepada orang-orang lain) seperti Allah telah berbuat baik
kepadamu: dan janganlah mencari helah melakukan kerosakan
di muka bumi."
(28: 77)
"Wahai Tuhan Kami, berilah kebaikan di dunia dan kebaikan
di akhirat, dan lindungilah kami dari seksaan api (neraka).
(2 : 201)
Di peringkat ini kita dapat meyakini bahawa ajaran Islam yang begitu
praktis dan pendekatannya adalah rasional dan saintifik. Seperti yang
diterangkan dalam AI-Quran, iahya sesuai dan selaras dengan fitrah manusia.
la menjadi nadi dan makanan ke arah pembentukan peribadi dan tata
kelakuan manusia. la menumbuhkana dan menyuburkannya, laksana air
memberi makan tanam-tanaman. Pembinaan akhlak dan sahsiah luhur dan
unggul sangat diperhatikan oleh Islam, bahkan merupakan missinya yang
terpenting seperti yang dinyatakan oleh Rasulullah s.a.w. dalam hadisnya
yang bermaksud:
"Sesungguhnya aku diutus hanyalah untuk menyempurnakan
akhlak"
(Riwayat Ahmad dan Baihaqi)
Jadi, prinsip utama ke arah membangunkan suatu etika kerja yang unggul dalam organisasi kerja ialah dengan menanamkan sifat taqwa ke dalam
setiap individu yang terlibat. Firman Allah s.w.t. dalam surah AI-Fatir, ayat
28, maksudnya."Petunjuk dan rahmat bagi orang-orang yang takut kepada
Tuhan mereka"
Seseorang pekerja yang memiliki sifat taqwa ini akan mengerti bahawa
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dia telah membuat persaksian tentang keesaan Allah dan mengaku Allah
sebagai 'Rab' mereka. Mereka juga mengerti bahawa kelahiran mereka di
atas dunia ini sudah diikat dengan perjanjian dan persaksian yang dibuatnya sendiri melalui lafaz syahadah. Perjanjian itu menyedarkan manusia
bahawa hidup ini merupakan suatu amanah dan setiap amanah mesti dipikul
sebaik mungkin kerana ia akan dipersoalkan oleh Tuhan di akhirat nanti.
Tidak dapat dinafikan lagi bahawa penjernihan jiwa dan kesucian rohani
yang terpancar daripada sifat taqwa adalah merupakan sumber kekuatan
dan dorongan kepada perlaksanaan tugas dan tanggungjawab yang paling
berkesan. Ketaqwaan hati dan tanggungjawab yang paling berkesan. Ketaqwaan hati menjadi ben-teng yang paling ampuh untuk menahan seseorang
daripada menyeleweng dan bersikap tidak amanah di dalam pekerjaan dan
berlumba-lumba untuk memenuhi tuntutan hawa nafsu.
Sesungguhnya golongan yang memiliki hakikat taqwa akan mengakui
bahawa dalam apa juga keadaan, samada di laut, di udara atau di darat,
hatta dalam peti besi yang tertutup, Allah mengetahui setiap gerak perbuatan mereka merupakan sumber kekuatan dan dorongan kepada
perlaksanaan tugas dan tanggungjawab yang paling berkesan. Ketaqwaan
hati menjadi benteng yang paling ampuh untuk menahan seseorang dari
menyeleweng dan bersikap tidak amanah di dalam pekerjaan dan berlumba-lumba untuk memenuhi tuntutan hawa nafsu.
"Pada suatu hari Hadrat 'Umar Al-Khattab r.a. telah keluar dari kota
Madinah bersama-sama hamba-hambanya. Mereka berhenti di pertengahan
perjalanan untuk makan tengahari. Tiba-tiba seorang budak gembala kambing melintasi mereka dan mengucapkan salam. Hadrat Umar menjemput
budak tersebut untuk makan bersama-sama. Beliau menolak jemputan
tersebut kerana sedang berpuasa. Hadrat Umar begitu kagum kerana cuaca
pada ketika itu sangat panas dan angin bertiup kencang. Untuk menguji
budak gembala kambing tadi, Hadrat Umar memintanya supaya menjual
seekor daripada kambing jagaannya. Budak itu menerangkan bahawa kambing tersebut bukan kepunyaan dirinya. Dia hanya diupah oleh tuannya
untuk menjaga dan memberi makan rumput.
Hadrat Umar terus mahu menguji budak tersebut dengan memberi
cadangan bahawa dia boleh menipu tuannya dengan alasan seekor kambing telah dibaham oleh serigala. Dengan cepat dan tegas anak gembala itu
menjawab, "Waaina Allah?" (Maksudnya, dimanakah Allah yangMaha Esa,
Yang Maha Mengetahui,melihat segala tingkah laku dan perbuatan
seseorang, baik terang-terangan atau tersembunyi). Mendengar jawapan
itu Hadrat Umar lalu menepuk punggung anak gembala itu sambil
mengatakan, "shadaqta" benarlah engkau, engkau anak jujur. Lalu Hadrat
Umar menemui tuan budak gembala itu dan membebaskannya" .6
Lihatlah! kerana tebalnya ketaqwaan di hati anak gembala tadi maka
ia tidak mahu mengkhianati kepercayaan atau amanat majikannya. la tidak
75
tergiur dengan wang yang banyak ditawarkan kepadanya walaupun di saat
itu tidak ada orang lain yang melihatnya.
Kita perlu menjadikan taqwa sebagai satu nilai mutlak (terminal value)
yang penting. Suasana ketaqwaan itu hanya akan muncul dalam organisasi
kerja jika sekiranya manusia yang menganggotai organisasi itu menerima
kedudukannya sebagai hamba Allah, satu posisi yang paling mulia dan
tinggi berbanding dengan ciptaan-ciptaan Allah s.w.t. yang lain. Di sisi
Allah s.w.t. semua manusia adalah sama kecuali hanya tahap ketaqwaan
yang mereka miliki mewujudkan perbezaan di antara mereka.
Adanya perasaan takutkan Allah di dalam hat'i kecil setiap ahli organisasi kerja akan mewujudkan suasana beradab dalam organisasi — suasana
saling hormat-menghormati, nasihat-menasihati, saling bekerjasama untuk
kebaikan dan pembasmi kejahalan. Perhubungan di antara satu sama lain
lebih berteraskan semangat kejujuran, ingin membaiki dan membangun,
bukan mengkhianati atau meruntuhkan.
Islam juga member! penekanan yang berat terhadap konsep pertanggungjawaban (accountability).
Firman Allah s.w.t. dalam surah Az-zil zal, Ayat 7 dan 8 maksudnya:
"Barangsiapa mengerjakan kebaikan, meskipun seberat zarah,
akan dilihatnya (balasan) kebaikan itu. Barangsiapa mengerjakan
kejahatan, meskipun seberat zarah, akan dilihatnya (balasan)
kejahatan itu"
Pengurusan moden, walaupun menekankan konsep di atas tetapi membataskan kepada aspek-aspek superficial yang sempit. Lantaran itu, dari
segi praktiknya dalam organisasi kerja, konsep tersebut hanya menjadi
mainan di bibir anggota-anggotanya dan tidak berjaya mewujudkan
peradaban yang murni. Konsep pertanggungjawaban yang dipegang oleh
seorang pekerja musiim, samada pengarah atau seorang pelayan pejabat
tidak terbatas kepada skop pemerhatian dan penelitian manusia sahaja,
tetapi lebih dari itu — pertanggungjawaban kepada Allah s.w.t. — Tuhan
Penguasa Alam Semesta.
Melalui konsep ini Islam mengajar manusia supaya sentiasa berwaspada
dan menilai dengan tepat segala amal perbuatannya menurut ukuran PenciptaNya sendiri. Ini adalah kerana keseluruhan amal perbuatannya di dunia
akan menentukan sejauhmana dia telah menyempurnakan atau menyeleweng dari amanah yang dipertanggungjawabkan di atas bahunya. Konsep
pertanggungjawaban atau perhitungan amal ini merupakan aspek penting
dalam budaya kerja berasaskan Islam. Ini adalah selaras dengan hakikat
kewujudan manusia yang tidak dijadikan sia-sia dan tidak dibiarkan begitu
sahaja.
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Menurut prinsip Islam, untuk melaksanakan konsep pertanggungjawaban yang berkesan, sistem rekod, kad perakam waktu, laporan
penilaian prestasi dan sebagainya tidak begitu penting. Kepercayaan kepada
adanya hari Akhirat dan perhitungan amal, secara logiknya memberitahu
manusia akan adanya hukuman dan dua bentuk kesudahan akhir bag!
manusia — iaitu beruntung (baik) atau merugi (buruk). Dalam perkataan
lain, dua kemungkinan belasan; nikmat Syurga atau siksa Neraka sentiasa
berada dalam bayangan fikirannya.
Jadi, pengurusan organisasi kerja mengikut falsafah etika kerja Islam
bertujuan melahirkan manusia produktif dari segi amal solehnya, bukan
dari segi perbuatan fasadnya. Hari ini, kebanyakan organisasi kerja
mengakui bahawa mereka produktif kerana mempunyai modal dan 'asset'
yang banyak, tenaga kerja yang mahir, peralatan-peralatan dan sistemsistem yang 'sophisticated' . Tetapi di sebalik kehebatan lahiriah itu, berlaku keruntuhan dari aspek kemanusiaan dengan segala rupa penyelewengan sehingga menimbulkan keadaan kucar-kacir dalam organisasi
kerja.
Pendekata, Islam memberi penekanan kepada konsep pertanggungjawaban kepada Allah s.w.t. dan juga kepada majikan di dalam melaksanakan sesuatu pekerjaan. Demikianlah juga, kalau seseorang pekerja harus
menunaikan hak-haknya kepada majikan, maka majikan pula bertanggungjawab memberikan perkara yang sama kepada pekerjanya. Majikan harus
mempunyai sifat belas-ihsan, bertimbangrasa dan bertolak ansur terhadap
pekerjanya.
Melakukan eksploitasi dan mengkhianati pekerja dengan membebaninya lebih daripada apa yang diganjarkan kepadanya adalah bercanggah
dengan prinsip-prinsip Islam. Sesungguhnya, menunaikan hak-hak majikan
ke atas pekerja-pekerja bawahannya adalah seiring dengan menunaikan hak
ke atas Allah s.w.t. Mengikut sebuah hadith Rasulullah s.w.a. telah bersabda yang kira-kira maksudnya:
"Bayarlah upah pekerja sebelum peluh kering"
Ini bermakna ganjaran yang dijanjikan tidak seharusnya dilewatlewatkan atau dikira secara sambil lewa sahaja. Jelas kepada kita teras
perhubungan di antara majikan dan pekerja ialah keadilan dan kesaksamaan. Sekiranya kedua-dua ini dapat dipupuk, maka terbinalah jalinan
silaturrahim yang kukuh dan mesra di antara pihak majikan dan pekerja.
Suasana harmoni yang penuh peradaban akan terserlah dalam organisasi
kerja yang mengamalkan etika yang unggul ini.
Satu lagi prinsip budaya kerja Islam yang tidak kurang pentingnya ialah
prinsip persahabatan. Prinsip ini akan menatijahkan pemupukan suasana
77
ukhuwah atau semangat persaudaraan yang sejati di dalam pejabat atau di
mana sahaja kita bekerja. Penyatuan matlamat, persaudaraan yang erat serta
pertalian yang mesra di kalangan pekerja sesama pekerja dan pekerja
dengan majikan adalah amat diperlukan untuk mewujudkan apa yang
dipanggil di dalam ilmu pengurusan sebagai "esprit de corp". "Esprit de
corp" beraiakna semangat setiakawan dan kesetiaan yang wujud di
kalangan ahli sesebuah organisasi kerja demi untuk meningkatkan tahap
prestasi dan tahap profesionalisme.
Konsep ini secara kasarnya mempunyai persamaan dengan Teori Z
yang menekankan faktor "kekitaan", "kekeluargaan" atau lebih jelas lagi
pengwujudan "budaya korporat" untuk menimbulkan minat dan meningkatkan mutu kerja. 7 Tetapi skop ukhuwah yang dianjurkan melalui etika
kerja Islam menjangkau lebih luas daripada Teori Z kerana kesatuan yang
dipupuk oleh Islam "bukan setakat ikatan luaran dan keorganisasian sematamata, ianya adalah satu ikatan rabbani atau ketuhanan yang terbit dari kesatuan aqidah dan kesedaran terhadap kesamarataan manusia di sisi Allah
s.w.t."8
Apa yang ketara dalam kebanyakan organisasi kerja masa kini ialah
kumpulan 'crooks' (yang tidak beradab) menjadi model atau hero yang
disanjung di kalangan kakitangan. Secara ringkas, anggota-anggota
organisasi tidak sanggup menjadi 'dai' yang dapat menyelamatkan suasana
yang kucar-kacir dan porak-peranda. Mereka lebih gemar untuk menjadi
pemerhati kalaupun tidak sebagai penyokong terhadap kemungkaran yang
berlaku dalam organisasi kerja. Ini adalah bercanggah dengan prinsipprinsip Islam yang menganjurkan supaya umatnya tolong-menolong dalam
hal-hal yang baik (kebaikan) dan taqwa.
Tolong-menolong atau kerjasama dalam berbuat kebajikan dan taqwa
dalam kegiatan sering diformulasikan dalam pengurusan melalui sistem
koordinasi, integrasi, sinkronisasi dan simplifikasi (KISS), agar dapat menimbulkan ketertiban, kelancaran dan kecekapan. Sebaliknya, tolongmenolong yang boleh menimbulkan ketidaktertiban, penyelewengan
kerja, pembaziran waktu, tenaga dan wang akan menyebabkan produktiviti
sesebuah organisasi terbantut.
Melalui rangkaian prinsip-prinsip taqwa dan kesedaran memikul
amanah Tuhan, maka pekerja dapat menjadikan agama sebagai sumber
motivasi yang paling kuat dan berkesan. Mereka akan berpegang kepada
formula kerja yang selaras dengan falsafah agama seperti berikut:
KERJA = AMANAH + PAHALA + RAHMAT TUHAN + GANJARAN UPAH
Jadi, pekerja sebegini akan sentiasa bermotivasi tinggi dan bersikap
progresif, dalam mengendalikan kerja tanpa perlu ditekan dari belakang
78
oleh pihak pengurusan atasan. Mereka memahami hakikat bahawa mereka
bckerja bukanlah sekadar hendak mendapatkan gaji, tetapi juga sebagai
tanggungjawab agama dan menunaikan fardu kifayah.
Satu prinsip lagi yang tidak kurang pentingnya dalam etika kerja yang
unggul ialah aspek kepimpinan. Seseorang pengurus organisasi kerja mesti
menerima hakikat bahawa kedudukannya di tempat atasan itu adalah bukan
hanya merupakan satu anugerah, tetapi juga satu amanah dari Allah s.w.t.
Dalam perkataan lain, kedudukan itu tidak sepatutnya diterima sebagai
suatu keistimewaan, tetapi sebagai satu tanggungjawab moral yang besar.
Sebagai pengurus, mereka bukan sekadar bertugas "mempengaruhi pekerja
bawahan supaya membuat sesuatu kerja" seperti yang diajar oleh
pengurusan Barat. Kepimpinan sebagai satu amanah dalam budaya kerja
Islam mempunyai implikasi yang lebih jauh dari itu. Oleh itu para pengurus
mestilah mempunyai pengalaman yang luas, berilmu pengetahuan, berkemahiran dan berupaya dari segi jasmaninya. Sabda Rasullullah S.A.W.
yang maksudnya:
"Semua kamu adalah pemimpin dan setiap pemimpin itu bertanggungjawab ke atas yang dipimpinnya"
(Riwayat Bukhari)
Konsep Ibadah Sebagai Teras Pembinaan Etika Kerja Yang Unggul
Dengan menggunakan dinamika ibadat sebagai teras mempertahankan
status manusia dalam organisasi kerja, etika kerja yang unggul berteraskan
Islam bukan sahaja dapat menegakkan perhubungan harmoni antara
manusia dengan Pencipta mereka, antara manusia dengan manusia, dan
manusia dengan sumber-sumber alam, malah mampu mempertahankan
perhubungan harmoni antara komponen-komponen dalaman manusia,
yang terdiri daripada hati, akal, roh dan nafsu. Oleh kerana matlamat
sebenar manusia ialah mencari keredaan Allah, maka bekerja sama juga
aktiviti-aktiviti kehidupan yang lain merupakan alat untuk mencapai
matlamat itu. Oleh yang demikian, sekiranya aktiviti kerja tidak diniatkan
sebagai ibadat, maka rugilah segala tenaga dan masa yang dicurahkan.
Usahanya mungkin boleh membawa kepada penimbunan harta yang
banyak, natnun harta itu tidak membawa berkat kepada kehidupannya.9
Untuk memudahkan perbincangan, kita lihat contoh berikut. Pakcik
X adalah seorang petani yang tekun dan rajin bekerja. Namun begitu beliau
tidak pula pernah lalai menyempurnakan zakat apabila cukup nisab dan
haul, dan kini menyimpan duit setakat yang termampu untuk memenuhi
cita-cita menunaikan fardu haji. Ericik Y pula adalah seorang pentadbir di
sebuah organisasi, rajin dan bertanggungjawab membangunkan taraf hidup
orang-orang seperti Pakcik X. Datang dan pulang bekerja tepat pada
79
waktunya, jarang menghabiskan masanya di kantin. Tugas-tugasnya
diselesaikan sebagaimana sepatutnya dengan penuh dedikasi dan kini
berazam pula untuk mempertingkatkan lagi prestasi kerjanya. Di samping
itu, beliau juga tidak pernah lupa menjalankan tanggungjawabnya sebagai
hamba Allah. Sembahyang lima waktu, berpuasa, berzakat dan bercita-cita
menunaikan fardu haji.
Kita namakan usaha-usaha pertanian Pakcik X dan tugas-tugas pentadbiran Encik Y itu sebagai angkubah R kerana aktiviti-aktiviti harian yang
dijalankan oleh mereka itu secara kasarnya mempunyai unsur-unsur yang
serupa, iaitu untuk memenuhi keperluan mendapatkan rezeki agar terjamin
kuasa kepenggunaan bagi diri dan ahli-ahli keluarganya. Mengikut hukum
adat yang lazim, seseorang mariusia mesti mengadakan sebab untuk mendapatkan sesuatu. Dalam kes ini, bekerja itu adalah sebabnya, manakala
rezeki pula adalah natijahnya. Itulah sebabnya usaha Pakcik X dan tugas
Encik Y diletakkan di bawah satu angkubah.
Selain daripada berusaha untuk mendapatkan rezeki, Pakcik X dan
Encik Y juga melaksanakan tanggungjawab mereka sebagai hamba Allah.
Kita namakan amalan ini sebagai angkubah A. Secara jelas dan spontan,
angkubah A ini adalah ibadat kerana ia merupakan manifestasi rasa taat
terhadap Allah. Di sini timbul satu soalan: Apakah angkubah R tidak boleh
dianggap sebagai ibadat dan terpisah langsung dari angkubah A?
Untuk mendapatkan jawapan terhadap persoalan ini, kita perlu
memahami/meneliti erti ibadat terlebih dahulu. Secara kasar, ibadat ertinya
taat, menyembah, patuh dan tunduk kepada Allah, yakni mengabdikan diri
kepada Allah dengan ikhlas samada dengan perkataan atau perbuatan, secara
terang atau tersembunyi. Kesemua ini merupakan alat bagi manusia untuk
membersihkan jiwa dan menyucikan amal supaya sentiasa hampir dengan
Allah.
Oleh yang demikian, angkubah A adalah ibadat asas dan akan diterima
oleh Allah sekiranya pelaksanaan itu dilakukan dengan duasyarat. Pertama,
niat Pakcik X dan Encik Y itu ikhlas kerana Allah. Kedua, Pakcik X dan
Encik Y melakukannya dalam bentuk yang ditentukan untuk ibadat itu,
mengikut syarat dan tertib yang ditetapkan oleh syariat.
Di samping itu, angkubah R juga adalah ibadat secara kasarnya, tetapi
terletak di bawah bentuk yang kedua, yakni ibadat umum. Usaha pertanian Pakcik X dan tugas-tugas pentadbiran Encik Y adalah kerja-kerja
harian mereka sebagai alat atau sebab untuk memenuhi tuntutan-tuntutan
naluri dan ahli-ahli keluarganya. Umumnya, ia boleh dikategorikan sebagai
ibadat atas dua alasan. Pertama, ketaatan Pakcik X menggunakan sumber
alam sebagaimana yang diperintah oleh Allah serta ketekunan Encik Y
membantu Pakcik X, dan kedua, kegigihan Pakcik X dan Encik Y dalam
80
mencari nafkah untuk diri dan ahli-ahli keluarganya sebagaimana yang diwajibkan oleh Allah. Namun begitu, secara lebih mendalam dan tepat,
angkubah R ini menjadi ibadat sekiranya Pakcik X dan Encik Y memenuhi
lima syarat berikut:
1.
2.
3.
4.
5.
Niat mereka kerana Allah
Isi ataupun kandungan usaha dan tugas mereka tidak melanggar
syariat
Pelaksanaannya mengikut syariat
Natijah atau hasilnya juga tidak bercanggah dengan syariat
Segala usaha dan tugas-tugas mereka itu tidak melalaikan mereka
dari menunaikan ibadat-ibadat asas atau apa yang disebut ibadat
formal
Lima syarat ini tidak hanya tertumpu kepada angkubah R semata-mata,
tnalah meliputi semua aktiviti manusia. Dalam kelima-lima syarat
inilah terangkumnya motivasi ke arah melaksana dan menegakkan etika
kehidupan yang dianjurkan oleh Islam. Umpamanya, syarat pertama sentiasa mendekatkan manusia kepada Allah dan mempertahankan statusnya
sebagai khalifah Allah; syarat kedua memastikan punca sumber yang halal;
syarat ketiga membentuk corak kepenggunaan yang sederhana, baik pada
peringkat sumber alam sebagai alat pengeluar atau pada peringkat barangan
kepenggunaan terakhir; syarat keempat melahirkan manusia yang bersyukur; dan syarat kelima mencegah manusia daripada lalai melakukan
ibadat asas.
Katakanlah angkubah R ini dilaksanakan oleh Pakcik X dan Encik Y
dalam rangka lima syarat tadi, dan angkubah A juga dikerjakan dalam rangka
dua syarat yang telah kita sebutkan, maka beruntunglah kedua-duanya
kerana segala tindak-tanduk mereka, baik dalam bentuk angkubah A (ibadat
asas) atau angkubah R (ibadat umum) adalah merupakan ibadat kepada Allah
Azzawajala. Dengan perkataan lain, penglibatan Pakcik X dan Encik Y dalam
proses pembangunan kerohanian yang dimanifestasikan oleh angkubah A
dan pembangunan jasmaniah yang dimanifestasikan oleh angkubah R
adalah merupakan ibadat yang diredai oleh Allah. Kedua-dua ibadat asas
dan umum ini mesti dilaksanakan selari serta disokong oleh amalan utama
kerana etika kerja berteraskan Islam adalah falsafah yang menyatupadukan
pembinaan kerohanian dan jasmaniah, menegakkan perhubungan menegak
(Hablum-minallah) dan mendatar (Hablum-minannas). Ibadat asas berdiri
sebagai fardu ain, manakala ibadat umum pada peringkat masyarakat berdiri sebagai fardu kifayah. Oleh itu, sekadar melakukan angkubah R atau
ibadat umum semata-mata adalah tidak lengkap tanpa melaksanakan
angkubah A atau ibadat asas yang disebut sebagai fardu aln. Malahan ianya
dianggap mengabaikan asas dan dasar Islam itu sendiri kerana ibadat asas
atau fardu ain itu adalah tapak dan tiang Islam. Begitulah juga sebaliknya,
tidak cukup mengerjakan ibadat asas dan fardu ain semata-mata tanpa
melaksanakan ibadat umum atau fardu kifayah.
81
Kita buat misalannya begini, Pakcik X dan Encik Y melaksanakan
angkubah R dengan penuh dedikasi, ikhlas, jujur dan amanah, tecapi tidak
memenuhi lima syarat tadi, malah mengabaikan angkubah A. Atau sebaliknya, Pakcik X dan Encik Y terlalu asyik melaksanakan angkubah A
dan mengabaikan pula angkubah R. Dalam keadaan demikian, Pakcik X
dan Encik Y sebenarnya telah memisahkan antara ibadat asas dengan ibadat
umum, antara fardu ain dengan fardu kifayah. Oleh yang demikian, mereka
sebenarnya melaksanakan sebahagian daripada tanggungjawabnya sahaja.
Sesungguhnya ibadat tanpa tapak tidak boleh berdiri. Ringkasnya angkubah
A dan angkubah R mempunyai perhubungan yang sangat rapat di mana
kedua-duanya merupakan sumber pembangunan rohani dan jasmani.
Walaupun pada mata kasar, Pakcik X dan Encik Y agak terpisah dalam
konteks tugas dan aktiviti harian (angkubah R), namun pada hakikatnya
mereka bercantum pada tapaknya, yakni dalam ibadat asas mereka
(angkubah A). Apabila angkubah A sebagai tapak dan tunjang dilaksanakan
secara sempurna, maka aktiviti-aktiviti angkubah R juga dilaksanakan secara
dedikasi. Kendatipun fungsi mereka agak berbeza, di mana pakcik X dengan
pertaniannya dan Encik Y dengan pentadbirannya, namun peranan keduadua mereka daripada perspektif pembangunan berteraskan Islam adalah
sama penting. Pakcik X bertani kerana memenuhi tugasnya sebagai pencari nafkah di mana hasil daripada pertanian itu menjadi makanan utama
kepada orang-orang bukan pertanian seperti Encik Y. Encik Y pula memenuhi pencarian nafkahnya melalui penyaluran kemudahan-kemudahan
untuk pembangunan kepada orang-orang seperti Pakcik X. Mereka saling
:erfungsi. Sekiranya fungsi ini dilaksanakan dalam rangka lima syarat yang
Jisebutkan tadi, dan mereka tidak meninggalkan pelaksanaan angkubah
A, maka mereka menyempurnakan tuntutan fardu ain dan fardu kifayah.
Kesimpulan
Apabila manusia hampir dengan penciptaNya melalui rasa penghormatan dan penyerahan yang sungguh-sungguh, maka ibadat menjadi satu
tenaga yang amat dinamik bagi manusia itu sendiri terutama bagi menghadapi tuntutan kerjayanya di mana sifat-sifat positif seperti sabar, tegas
dan mempunyai azam yang kuat sentiasa terurus di dalam dirinya. Hal ini
dapat dicapai jika ibadat itu dilakukan dengan penuh pemusatan mental
dan fizikal, rohani dan jasmani.
Sesungguhnya etika atau budaya kerja unggul berteraskan Islam mempunyai falsafah, konsep, premis dan epistemologinya tersendiri. la
merupakan sebuah model kerja yang luhur yang dapat menyelamatkan
organisasi dari bencana penyelewengan dan sekaligus menjamin pencapaian produktiviti yang tinggi dalam pengertian 'al-falah' (Kejayaan
hakiki).
82
NOTA AKHIR
1. Razali Mat Zin. 'Prinsip-prinsip Islam Sebagai Dasar Pembinaan
Peradaban Dalam Organlsasi Kerja*. Kertas kerja yang dibentangkan dalam Kursus Ekonomi Islam di Universiti Islam Malaya
pada 16—18 hb November, 1987, m.s. 2.
2. La bib Al-Saie. Pekerjaan dan Kaum Buruh. Satu Analisa Dari
Sudut Islam, (terjemahan). Penerbitan Hizbi: Kuala Lumpur,
1987, m.s. 1—4.
3. Ibid, m.s. 5.
4. INTAN. Dasar-dasar Utama Kerajaan. Institut Tadbiran Awam
Negara: Kuala Lumpur, 1988. m.s. 2—10.
5. Mohd. Affandi'Hassan. 'Falsafah, Prinsip dan Amalan Pengurusan Masa Klni:.Ke Arab Mencari Model Alternatif'. Jumal
Intan (Pembangunan dan Pentadbiran). Institusi Tadbiran Awam
Negara: Kuala Lumpur, 1986, m.s. 63.
6. Sheikul-Hadith Maulana Muhamad Zakariyya. Virtues of Charity
and Haj. Dini-Book Depot: Delhi, 1985, m.s. 269.
7. Fredick, Herzberg. An End To Hierarchy and Competition.
(2nd Edition). Franklin Walts: New York, 19738. Wan Izuddin Wan Sulaiman 'Falsafah dan Etika Kerja Menu rut
Islam*. Utusan Malaysia. 2 Oktober 1987, m.s. 8.
9. Muhamad Syukri Salleh. Pembangunan Berteraskan Islam.
Fajar Bakti: Kuala Lumpur, 1987. m.s. 53.
10. Dusuki Ahmad. Kamus Pengetahuan Islam. Yayasan Dakwah
Islamiah Malaysia: Kuala Lumpur, 1976, m.s. 22.
11. op. cit., Pembangunan Berteraskan Islam, m.s. 57.
83
BIODATA
Name:
Jiwa Mohd. Isa
Date of Birth:
16.10. I960
Place of Birth:
Taiping, Perak,
Marital Status:
Married
Quali fa cations:
Masters in International Management (Finance &
Banking), The American Graduate School of International Management, Thunderbird, Glendale, Arizona
(1986).
B.BA (international Business), New Mexico (1985)
Working Experience: Jabaian Bekalan Air, Alor Star. Kedah (August to September, 1986)
Lecturer of International Business in IIU (2 L /i Years)
84
KONSEP PENGURUSAN DARI
PERSPEKTIF ISLAM
Oleh
JIWA MOHD ISA
Kulliyyah Ekonomi
Universiti Islam Antarabangsa
"Telah nampak kerosakan di darat dan di laut disebabkan perbuatan tangan manusia, supaya Allah merasakan kepada mereka
sebahagian dari (akibat) perbuatan mereka, agar mereka kembali ke jalan yang benar." (30:41)
Dari mafhum firman di atas, kita mendapat jawapan akan apa yang
patut dilakukan untuk menghindarkan segala gejala buruk di dalam pentadbiran dan pengurusan. Pengurus mestilah mentadbirkan agensinya
dengan berpegang kepada nilai-nilai hidup yang selaras dengan tugas asal
manusia, yakni diutus sebagai khalifah Allah di muka bumi ini. Pengurus
bertanggungjawab untuk melaksanakan tugasnya ke arah mencapai keharmonian dan keadilan dalam hidup orang-orang bawahnya dan juga
masyarakat sekelilingnya.
Selalunya di dalam mana-mana perbincangan atau simposium-
simposium pengurusan, tumpuan diberikan kepada aspek-aspek yang
berhubung kait dengan mutu pengurusan dan produktiviti yang mengarah
kepada mencapai keuntungam maksima. Hasilnya wujudlah berbagai
falsarah, konsep, prinsip dan sebagainya bagi mencapai matlamat itu.
Tujuan penulis ialah untuk mengutarakan pandangan terutama
mengenai Islam di dalam pengurusan.Di dalam mencapai matlamat di atas,
rencana ini akan dibahagikan kepada lima bahagian, iaitu:
I. Tujuan pengurusan
II. Sifat pengurus
III. Fungsi dan kaedah pengurusan
IV. Cadangan ke arah pelaksanaan pengurusan Islam
V. Rumusan
TUJUAN PENGURUSAN
Umumnya pengurusan ialah satu bidang yang mengkaji fungsi manusia
dalam tugasnya ke arah matlamat akhir iaitu produktiviti yang tinggi di
organisasi yang dipertanggungjawabkan. Pada dasarnya keperluan kepada
pengurusan adalah bersifat "value free" kerana fungsinya ialah untuk
85
mengurus kerja, pekerja dan pengeluaran melalui perancangan yang teratur.
Apa yang dipertikaikan pada masakini bukanlah pada keperluan tetapi
fungsi dan kaedah pengurusan itu yang bersifat "value loaded". H.C. de
Bettignies dari INSEAD, menyarankan:
"Malaysia today is confronted with significant pressures for
change. However, "change" is not the issue. The issue is the
management of change. How to influence both the domestic
and the international environment. How to manage change."
Isu yang beliau timbulkan ialah bagaimana hendak mengurus pertukaran fungsi dan kaedah pengurusan. Tetapi Bettignies telah meninggalkan satu perkara yang paling penting di dalam saranannya itu, iaitu
apakah nilai yang hendak ditukar? Adakah ini bermakna kita menukar nilai
Malaysia kepada nilai Barat atau mencari satu nilai baru yang sesuai untuk
rakyat berbilang kaum di Malaysia ini?
Sekiranya kita mengatakan bahawa yang paling sesuai ialah mencipta
nilai baru untuk bidang pengurusan di Malaysia, maka nilai yang
sebagaimana pula yang mampu memenuhi selera'pengurus yang berbilang
kaum di negara kita ini? Dan sekiranya kita berjaya mencipta nilai baru
'.tu, dapatkah kita memberi jaminan bahawa ianya paling ideal dan pengurus
ii Malaysia tidak perlu mencari-cari lagi nilai-nilai pengurusan yang
lainnya.
Bagi penulis, nilai yang dicari biarlah nilai yang bersifat berkekalan.
Dan nilai yang dimaksudkan itu ialah mengambil nilai-nilai Islam sendiri.
Ini bermakna nilai-nilai yang diajar melalui AI-Quran dan al-Hadis tidak
perlu dipertikaikan lagi akan keberkesanannya di dalam pengurusan.
Mempunyai nilai yang berkekalan adalah mustahak kerana keputusan
yang dibuat oleh seseorang pengurus itu adalah tertakluk kepada nilai-nilai
yang dipegangnya. Sekiranya nilai yang ada padanya berubah-ubah, maka
agak sukar baginya melaksanakan tugasnya dengan cara yang konsisten
menyebabkan corak pengurusannya dilihat sebagai tidak cekap. Oleh itu
adalah wajar untuk membekalkan pengurus dengan nilai yang berkekalan
dan yang mampu menjamin kesejahteraan hidup masyarakat sekeliling.
FALSAFAH PENGURUSAN
Perkataan falsafah yang berasal daripada perkataan Latin pada asasnya
merupakan pemikiran rasional yang berdasarkan kepada pertimbangan akal
yang bersifat spekulatif ke arah menarik sesuatu konsep atau nilai hidup
manusia dalam aspek-aspek tertentu. Pembentukan falsafah pula adalah tertakluk kepada fakta-fakta seperti matlamat dan pandangan hidup, dan nilai
moral yang sentiasa dipengaruhi oleh masa, tempat, suasana sekeliling dan
susunan institusi masyarakat itu. Oleh kerana kesemua pemboleh ubah
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(variables) ini sentiasa bertukar menurut peredaran masa dan akal flkiran
sesuatu tamaddun itu, maka dengan sendirinya timbullah falsafah yang
berbeza sepertimana yang terdapat dalam tamaddun Barat. Lantas, pengertian yang dibawa oleh fahaman Barat itu secara langsung membentuk
falsafah pengurusan sebagaimana yang dipraktikkan oleh hampir setiap
pengurus di seluruh dunia. Keadaan ini berbeza dengan Islam yang ber-
pandu kepada Al-Quran dan As Sunnah yang bersifat nomatif.
Islam adalah satu sistem hidup yang menyeluruh yang tidak perlu
kepada falsafah dalam menyelaraskan segaia aspek hidup manusia kerana
ia berlandaskan kepada fahaman Tawhid. Maka konsep Tawhidlah yang
menjadi asas dan benteng kepada bidang pengurusan di mana konsep ini
mampu menjalinkan ikatan di antara pengurus dengan (!) PENCIPTAnya
(Hablulminallah) dan, (2) sesama manusia (Hablumminnas).
Perhubungan pengurus dengan Allah S.W.T. adalah merupakan satu
hubungan hamba dengan khaliqnya. Sebagai hamba, dia akan hanya taat
kepada perintah tuannya sahaja. Justeru itu, ia bebas dari ikatan
mengagungkan inovasi-inovasi manusia seperti perundangan, adat, corak
pemikiran, teori-teori dan falsafah-falsafah yang hanya bersumberkan
kepada fikiran dan keupayaan manusia itu sendiri yang bersifat terhad. Per-
talian ini menjadi lebih kukuh lagi dengan diberi amanah sebagai khalifah
Allah di muka bumi ini. Oleh itu, pengurus memerlukan penyerahan diri
yang sepenuhnya dan beriman kepada Allah dalam aspek akidah, akhlak,
ibadah dan syariat, di mana segaia aktiviti dan perjuangan adalah bertujuan untuk mendapat keredhaan Allah S.W.T. Ia juga merupakan
satu manifestasi cinta dan pengabdian dengan pengakuan LAA ILAAHA
ILLALLAH. Keterangan ini jelas dalam flrmanNya yang bermaksud:
"Tidaklah AKU jadikan jin dan manusia melainkan supaya
mereka menyembah AKU."
(Al-Ankabut: 1-2)
Pengertian ayat di atas membawa maksud bahawa manusia di cipta
untuk menjalankan tugas yang telah ditetapkan oleh Tuhan ke atas ciptaanNya. Maka perbezaan yang wujud di antara pengurus moden dan Islam
terletak pada kepercayaan dan keyakinan ke atas penerimaan wahyu sebagai
petunjuk. Pengurus moden pada dasarnya telah menolak kewujudan Maha
Pencipta dan menganggap alam sebagai sedia ada atau satu fenomena
evolusi. Secara langsung pandangan ini telah membawa mereka ke arah
'self fulfilling prophecy'. Objektif pengurus moden adalah semata-mata
kebendaan atau wang dalam erti kata yang sebenarnya. Wang dijadikan
matlamat dan bukan sebagai alat ke arah mencapai matlamat hidupnya.
Tetapi bagj pengurus yang menerima wahyu sebagai petunjuk, bukan sahaja
dapat mencapai matlamat keduniaannya tetapi juga dapat memperseimbangkannya dengan keperluan rohaninya.
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SIFAT PENGURUS
Pengurus sentiasa menampilkan diri mereka sebagai insan yang
berkemampuan untuk memberi dan menerima kasih sayang, bersikap
jujur, amanah, bertanggungjawab dan belas kasihan. Di samping itu ia juga
berkeupayaan untuk melakukan kezaliman, kecaman, kebencian, ketidakadilan dan kemusnahan bukan sahaja terhadap dirinya tetapi juga kepada
masyarakat dan alam maya.
Persoalannya sekarang ialah kenapa manusia mempunyai dua jenis sifat
yang berlawanan? Untuk menjawabnya kita perlulah menyelidik terlebih
dahulu akan kejadian dan sifat semulajadi manusia itu. Firman Allah yang
bermaksud:
"Dan (ingatlah), ketika Tuhanmu berfirman kepada para
Malaikat: Sesungguhnya Aku akan menciptakan seorang manusia dari tanah liat kering (yaug berasal) dari lumpur hitam yang
diberi bentuk. Maka apabila Aku telah menyempurnakan kejadiannya dan telah meniupkan ke dalamnya roh Ku, maka
tunduklah kamu dengan bersujud."
(Al Hijr: 28-29).
Dari ayat di atas, kita dapati bahawa manusia dicipta dari dua unsur
yang mempunyai sifet dan pembawaan semulajadi yang berlainan, iaitu
*anah (jasmaniah) dan roh (rohaniah). Roh datangnya dari Allah S.W.T. Dari
>udut jasmaniah, tanah mencerminkan benda mati yang bersifat kaku dan
hanya menerima pengaruh tetapi tidak mempengaruhi, iaitu pasif. Hal ini
bertentangan dengan sudut kerohanian. Rohaniah ini mencerminkan
semangat dan keinginan untuk menaiki ke tahap kemuliaan di sisi Allah
S.W.T. Jadi teranglah bahawa yang hidup, yang mendengar, yang melihat,
yang mencium dan yang berfikir itu bukannya jasmaniah tetapi rohaniah.
Rohlah yang menyeb'abkan kita hidup, bergerak, mendengar, melihat, berfikir, merasa dan sebagainya. Jasmaniah hanyalah merupakan 'rumah' yang
didiami oleh 'tuannya' iaitu roh. Jadi yang mempunyai kuasa terhadap diri
manusia' itu bukanlah jasmaniah tetapi rohaniahnya.
Oleh itu pengurus yang menolak langsung akan peranan rohani
sebenamya adalah bersifat seperti tanah, iaitu kaku dan tidak mampu
mempengaruhi, tetapi senang dipengaruhi; atau dalam erti kata lain nilai
dirinya berada di peringkat An Nafe al-Ammarah (jiwa yang tergoda).
An Nafs al-Ammarah ialah di mana manusia menjadi khalifah kepada
syaitan. Nafsunya ialah nafsu haiwaniah yang tidak mempergunakan akal
yang diberi. Dia juga sudah tidak dapat membezakan antara baik dan buruk,
dan matlamatnya hanyalah semata-mata ke arah kebendaan sahaja walaupun
terpaksa menggadaikan ketenteraman hidup orang lain.
Dari keterangan di atas kita mengetahui bahawa apabila manusia tidak
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menggunakan akalnya, maka ia bersifat seperti binatang. Jadi di peringkat
manakah pula nilai diri seseorang yang mempergunakan akalnya?
Seseorang pengurus yang mempergunakan akal tidak akan menolak
akan peranan rohaninya. Dengan mengambilkira unsur kerohanian,
pengurus ini dikatakan berada di peringkat An Nafs al-Mutma'inah (jiwa
yang tenteram). Berpandukan akal, seseorang itu akan dapat mengatasi godaan syaitan dan mampu menguasai dirinya agar bersifat dengan sifat
ketuhanan. Ini bukan bererti menjadikan dirinya Tuhan cuma sekadar
mempunyai sifat-sifat kemuliaan seperti penciptanya yang serba sempurna itu.
Di antara kedua nilai diri di atas yang agak ekstrim ini ialah apa yang
disebut An Nafs al-Lawwamah (jiwa yang memperingatkan). Pengurus
yang berada di peringkat ini ialah yang menggunakan akalnya tetapi masih
tidak bebas sepenuhnya dari pengaruh nafsu kejahatannya. Di peringkat
ini, pengurus itu masih dapat membezakan antara baik dan buruk tetapi
oleh kerana kurang kuat pengaruh akalnya itu, maka ada kalanya ia bersifat berlawanan dengan kehendak akalnya, iaitu dengan melakukan
kemungkaran.
Di atas tadi kita telah memperkatakan tentang peranan akal. Tetapi
apakah dia sebenarnya akal itu. Adakah akal itu serupa dengan fikiran?
Akal (intelek) scbagai pengimbang dan penghubung antara kehendak
jasmani dan rohani adalah berasas kepada tiga sumber: ilmu yang bersumberkan wahyu (Al-Quran dan As Sunnah) sebagai petunjuk, fikiran,
logik dan pengalaman. Fikiran pula berfungsi untuk menentukan samada
sesuatu itu logik atau tidak. Tanpa akal keseimbangan perjalanan hidup
tidak akan dinikmati kerana proses berfikir akan hanya memberi jawapan
secara logik dan terhad kepada pengetahuan dan pengalaman yang ada.
Oleh kerana pengurus-pengurus moden hanya menggunakan fikiran
mereka untuk mencari kaedah pengurusan yang ideal, maka hingga ke hari
ini mereka masih lagi tercari-cari akan kaedah pengurusan yang ideal itu.
Allah yang berkuasa mengetahui akan kelemahan ciptaanNya itu. Maka
diturunkannya wahyu agar manusia mendapat manfaat daripadanya
bilamana wahyu itu digabungkan dengan fikiran manusia di dalam
menyelesaikan segala masalah yang dihadapi. Dengan sebab itu I ah Islam
menuntut umatnya menggunakan fikiran bersama wahyu. Ini jelas dalam
firman Allah yang bermaksud:
"Sesungguhnya di dalam penciptaan langit dan bumi, silih
bergantinya malam dan siang, bahtera yang berlayar di laut
membawa apa yang berguna bagi manusia dan apa yang Allah
turunkan dari langit berupa air, lalu dengan air itu Dia hidupkan
bumi sesudah mati (kering)nya dan Dia sebarkan di bumi itu
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segala jenis haiwan, dan pengisaran angin dan awan yang dikendalikan antara langit dan bumi; sungguh (terdapat) tandatanda (keesaan dan kebesaran) Allah bagi kaum yang memikirkan (berakal)".
(Al-Baqarah: 164)
Apabila manusia disuruh berfikir maka dengan sendirinya ia menun-
jukkan bahawa manusia telah diberikan iradah, iaitu kebebasan untuk
memilih. Hak kebebasan memilih ini pula membawa implikasi bahawa
manusia mempunyai kebebasan sepenuhnya untuk mengurus diri dan
suasana sekelilingnya. Tetapi iradah yang mutlak adalah terletak di sisi Yang
Maha Berkuasa. Kebebasan memilih inilah yang membolehkan manusia
samada memilih perjalanan hidup yang diredhai Allah atau yang sebaliknya.
Dengan kebebasan yang diberi ini akan wujudlah perasaan dalam diri
seseorang itu rasa tanggungjawab ke alas pilihannya itu. Sejauh mana
kesedaran tanggungjawab ini adalah bergantung kepada tahap nilai diri
(An Nafs A-Ammarah, Al-Lawwamah atau Al-Mutma'innah) yang ada
padanya. Justeru itu, tingkah laku dan pengurusan sehari-hari seseorang
pengurus melalui kesedaran ini akan mencerminkan keimanannya seperti
yang dijelaskan Allah S.W.T dalam flrmanNya yang bermaksud:
"Barang siapa yang berbuat sesuai dengan hidayah (Allah),
maka sesungguhnya dia berbuat itu untuk dirinya sendiri; dan
barang siapa yang sesat maka sesungguhnya dia tersesat bagi
dirinya sendiri".
(Al-Israa: 15-17)
KAEDAH PENGURUSAN
Amanah dan keistimewaan yang diberikan kepada manusia sebagai
hamba dan khalifah Allah S.W.T. tidaklah diberi tanpa sebarang dugaan.
Keadaan ini diterangkan dalam firman Allah yang bermaksud:
"Apakah manusia itu mengira bahawa mereka dibiarkan saja
mengatakan: Kami telah beriman, sedang mereka tidak diuji
lagi? Dan sesungguhnya Kami (Allah) telah menguji orang-orang
yang sebelum mereka, maka sesungguhnya Allah mengetahui
orang-orang yang benar dan sesungguhnya Dia mengetahui
orang-orang yang dusta."
(An-Ankabut: 1-2)
Ujian yang menjadikan sistem hidup cara Islam bersifat dinamis
datangnya dari interaksi manusia atau pengurus itu dengan masyarakat
sekelilingnya. Oleh itu di dalam mencari kaedah pengurusan yang
bersesuaian, maka adalah perlu terlebih dahulu mengkaji apakah kehendak dan keperluan hidup bermasyarakat itu kerana tanpa kerjasama yang
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erat antara sesama manusia maka pembentukan sesebuah negara yang
makmur tidak mungkin diwujudkan. Ini dijelaskan oleh Allah S.W.T. dalam
firmanNya yang bermaksud:
"Wahai umat manusia! Sesungguhnya Kami menciptakan kamu
dari lelaki dan perempuan, dan Kami telah menjadikan kamu
berbangsa- bangsa dan bersuku-puak, supaya kamu berkenalan
(dan beramah mesra antara satu dengan yang lain). Sesung-
guhnya semulia-mulia kamu di sisi Allah ialah orang yang lebih
taqwanya di antara kamu (bukan yang lebih keturunan atau
bangsanya)".
(Al-Hujurat: 13)
Ayat ini menunjukkan tuntutan Islam terhadap hidup bekerjasama ke
arah membina satu masyarakat yang adil dan sejahtera. Hukum table
manusia yang dijadikan Allah suka kepada hidup bermasyarakat. Keadaan
sedemikian diperkuatkan lagi dengan keadaan manusia yang dicipta Allah
dalam keadaan serba kekurangan dan berbeza dari segi keupayaannya tetapi
mempunyai kemahuan yang tidak terbatas sehingga tiada keupayaan un-
tuk memenuhinya secara bersendirian. Oleh kerana sifat keupayaan semulajadi manusia berbeza, maka kekurangan dalam diri manusia itu akan hanya
boleh dipenuhi melalui sikap tolong menolong di antara satu sama
lain.
Keadaan tuntutan seperti di atas akan membuatkan seseorang pengurus
itu melihat dugaan yang dihadapinya sebagai satu cabaran dan bukan
masalah. la tahu bahawa ia akan mendapat kerjasama dari rakan-rakannya
atau pun orang-orang bawahannya bilamana ia menghadapi masalah. Pandangan hidup sebeginilah yang akan menjadi punca motivasi kepada
pengurus itu untuk tampil ke hadapan ke arah menjayakan dan meninggikan lagi produktiviti di dalam perlaksanaan tugasnya. Ini adalah selaras
dengan konsep ukhwah (persaudaraan), amal (kerja), rezeki, qada' dan
qadar seperti yang dikehendaki oleh Islam atas umatnya.
Situasi yang berlainan akan ditemui bilamana pengurus itu tidak ikhlas
dalam penerimaannya akan tuntutan hidup bermasyarakat seperti yang
disarankan oleh Islam sebagaimana yang tersebut di atas. Dia mungkin
menindas ataupun di tin das.
Cabaran dan dugaan dijadikan sebab untuk mengaut keuntungan
berlebihan. Amalan yang tidak sihat ini akan membentuk keadaan di mana
masyarakat akan bersikap individualistik dan egoistik di mana dengan pencapaian yang diperolehi itu menyebabkan wujudnya suasana tidak tenteram
di dalam kehidupan masyarakat itu.
Pepatah Melayu ada mengatakan bahawa 'beras secupak tak akan jadi
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segantang'. Pepatah ini sebenarnya adalah tidak bercanggah dengan ajaran
Islam. Sehebat mana sekali pun usaha seseorang pengurus itu untuk mencapai matlamat organisasinya, namun dia akan menemui kegagalan
sekiranya ditakdirkan ianya tidak berjaya. Di sini pengurus tidaklah boleh
berputus asa dan merasa kecewa lantas memarahi orang-orang bawahannya dengan mengatakan bahawa kegagalan itu adalah berpunca dari
kelemahan mereka dan bukan dari dirinya sendiri. Dia sepatutnya memberi
semangat kepada ahli-ahli organisasinya itu dengan mengatakan bahawa
kegagalan yang mereka hadapi itu dijadikan sebagai pengajaran. Cara begini
mungkin akan dapat menanamkan semangat di dalam setiap jiwa ahli-ahli
serta juga dirinya sendiri untuk berkerja dengan lebih gigih lagi untuk
kebaikan bersama.
Selepas memahami hakikat hubungan hablununinannas ini, kita
akan tinjau pula persoalan akan bagaimana hendak membentuk dan
mengurus tenaga pekerja selaras dengan norma-norma yang diperlukan
oleh sesebuah organisasi itu. Norma-norma yang diinginkan itu adalah yang
mengambil kira hubungan manusia dengan penciptanya dan hubungan
manusia sesama manusia.
Demi mencapai matlamat di atas, maka pembentukan organisasi itu
haruslah dibentuk dalam konteks amal makruf nahl mungkar. Ini.bertujuan untuk berfungsi sebagai hamba dan khalifah Allah demi menjamin
keamanan dan mencari keredhaanNya. Kaedahnya adalah melalui penggunaan lima prinsip pengurusan, iaitu: (1) syura (2) keadilan (3) kebebasan
(4) persamaan dan (5) kebebasan untuk pekerja membuat tuntutan
mahkamah terhadap sebarang penyelewengan di dalam pengurusan
organisasinya. (Mohammad S. El-Awa).
Syura (Mesyurah)
Di dalam proses membuat keputusan, sistem syura merupakan proses yang dituntut oleh Al-Quran (As-Syura, 38). Tetapi syura di sini bukan
bermakna hanya meminta nasihat dan pendapat, bahkan lebih daripada
itu seperti apa yang dikatakan oleh Fazlul Rahman:
"Syura, then does not mean one person asks the other for
advice but rather mutual advice through discussion on an
absolutely equal footing. This implies directly that the Head or
the Chief Executive cannot simply reject the decision arrived
at through Syura."
Petikan di atas membawa implikasi bahawa syura mampu mewujudkan pertalian erat di antara majikan dan pekerjanya. Pekerja juga merasa
diri mereka bermakna kerana suara mereka semasa mesyuarat itu tidak
diketepikan. Melalui perbincangan itu juga kedua-dua pihak, yakni pekerja dan majikan, saling faham memahami keadaan yang dihadapi oleh
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kedua-duanya di dalam mencapai matlamat organisasi. Perasaan faham
memahami ini akan dapat menghindarkan prasangka buruk sesama mereka
dan juga sikap untuk mencapai kepentingan diri sendiri dapat dikawal.
Secara automatis, penggunaan syura merupakan inovasi dan dapat menimbulkan perasaan iltizam terhadap organisasi yang diwakili dan seterusnya
meningkatkan produktiviti.
Kaedah syura ini memang ada diamalkan oleh setengah pengurus
moden di Malaysia, namun kesannya tidak seperti yang diharapkan. Ini
ialah kerana syura yang diamalkan itu bukanlah sebagaimana yang terdapat
dalam ertikata syura yang sebenarnya, malah lebih merupakan satu tradisi
pengurusan. Keputusan mesyuarat yang diputuskan seringkali (jika tidak
selalunya) berat sebelah kerana pengurus terpaksa mengambil kira kepentingan dirinya dan juga golongan atasan yang terlibat demi kepentingan
kedudukan, ekonomi, politik dan sosial mereka.
Keadilan
Pada amnya, manusia inginkan keadilan untuk menjaga hak-hak asasi
mereka. Islam juga pentingkan keadilan demi untuk mewujudkan masyarakat yang harmoni. Tetapi keadilan yang difahami oleh semua golongan
adalah tidak sama ekoran dari nilai-nilai hidup yang berlainan.
Undang-undang yang dibekalkan kepada pengurus-pengurus adalah
merupakan undang-undang yang diadakan oleh satu golongan manusia
yang mewujudkannya atas dasar kata sepakat. Justeru itu, undang-undang
ini bersifat relative. Keadaan ini membuatkan undang-undang itu sentiasa
menghadapi perubahan mengikut masa dan tahap nilai diri masyarakat
ketika itu. Perundangan Tuhan yang bertujuan untuk membekalkan satu
norma yang teguh lagi kekal diabaikan.
Keadilan tidak akan kekal sekiranya pengurus jahil tentang Hmufiqh
dan muamalat ini. Dan harus kita ingat, iaitu konsep syura dan keadilan
bertindak seiringan. Sistem pengurusan akan cacat sekiranya salah satu
daripadanya tidak diamalkan dengan cara yang sepatutnya.
Kebebasan
Kebebasan yang dimaksudkan di sini ialah kebebasan bertindak dalam
batas hukum-hukum perundangan. Kebebasan mutlak cuma akan dapat
dinikmati di alam akhirat nanti. Konsep ini perlu dihayati demi mengawal
hak-hak asasi manusia lain. Konsep bebas ini juga bermakna bebas untuk
melaksanakan sesuatu yang tidak bercanggah dengan hukum-hukum syarak
tanpa dibelenggu oleh hawa nafsu ataupun pengaruh brang-orang atasan.
Berpunca dari sinilah maka lahirnya prinsip persamaan.
Persamaan
Persamaan di sini bertujuan untuk memberi tenaga pekerja kesamaan
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hak seperti hak untuk hidup, kebebasan, hak untuk memperolehi ilmu
pengetahuan dan pelajaran, hak menjaga kehormatan dan maruah, dan |uga
hak memilik. Apabila prinsip pengurusan ini dilaksanakan, kehendak pekerja yang berbentuk jasmaniah, rohaniah dan intelek mestilah diberikan
mengikut keperluan mereka iaitu samada di peringkat daruriah (keperluan
asas), tahsinlyah (keselesaan) atau kamaliah (kemewahan).
Kebebasan Membuat Tuntutan Mahkamah
Prinsip ini wujud demi memastikan prinsip-prinsip syura, keadilan,
kebebasan dan persamaan di atas dilaksanakan. Pengawalan di dalani menjalankan pengurusan yang mematuhi perundangan Islam ialah pekerja
diberi kebebasan untuk membawa pemimpin mereka yang telah membuat
penyelewengan ke muka pengadilan. Implikasi kenyataan ini merupakan
satu mekanisma pengawalan terhadap pemimpin dan juga demi kebaikan
mereka agar tidak jatuh ke tahap An Nafs Al-Anunarah.
Secara ringkas dapatlah kita katakan bahawa objektif prinsip-prinsip
pengurusan Islam di atas adalah bertujuan ke arah mewujudkan kesejahteraan hidup masyarakat. Sekiranya prinsip-prinsip ini diamalkan dalani
erti katanya yang sebenar, kita akan dapat lihat perbezaan yang nyata di
antara- kaedah pengurusan Islam dan pengurusan moden.
Keberkesanan kaedah pengurusan moden sekarang ini ternyata kurang
berkesan. Kegagalannya terbukti dengan terdapatnya penyelewenganpenyelewengan di dalani bidang pengurusan yang berleluasa di seluruh
dunia pada masa kini. Hakikat kegagalan kaedah ini tidak dapat dilihat
kerana mereka terlalu ghairah memandang kepada kejayaan dari sudut
fisikal, kuasa dan pengaruh yang diperolehi dari corak pengurusan moden
itu. Kejayaan yang dilihat dari sudut inilah yang menyebabkan mereka tidak
peka terhadap akibat dan implikasi pada aspek-aspek lain seperti kesannya terhadap sosio-ekonomi, politik dan nilai hidup masyarakat setempat.
Sikap sedemikian sebenarnya berpunca dari sistem pendidikan yang
tidak memberi penekanan kepada penerapan nilai-niiai Islam yang bersifat
universal dan juga pengagihan yang saksama ke atas keperluan jasmaniah,
rohaniah dan daya imelek pelajar. Kurikulum sekolah-sekolah juga tidak
berupaya melatih pemikiran pelajar-pelajar ke arah inovasi, daya cipta
yang kuat dan berijtihad ke arah positif selaras dengan nilai-nilai Islam.
Dalam konteks pendidikan pengurusan, matlamat asas yang seharusnya
ditujui ialah untuk menggabungkan konsep-konsep, prinsip-prinsip dan
amalan-amalan pengurusan supaya selaras dengan aqidah Islam. la juga
harus menerapkan nilai-nilai dan pandangan hidup Islam demi menjaminkan peningkatan prestasi pengurusan. Secara langsung, kesedaran
pengurus te/hadap matlamat ini akan memberi kepintaran di dalam
mendefinisikan dan mengenalpasti masalah-masalah pengurusan yang
94
dihadapi dan menyelesaikannya mengikut nilai-nilai dan petunjuk-petunjuk
yang datang dari Penciptanya.
Adalah diharapkan langkah-langkah seperti ini dapat member! kesan
kepada pengurus agar ia dapat melaksanakan pengurusan dengan rasa
penuh tanggungjawab terhadap kebaikan hidup masyarakat. Juga diharapkan pengurus akan mendapat pandangan yang jelas di samping memahami
keadaan pekerja-pekerjanya yang saling pengaruh dan dipengaruhi oleh
suasana organisasi mereka. Ekoran dari situasi begini pengurus akan dapat
membina sikap positif bukan sahaja pada dirinya, tetapi juga kepada para
kakitangan yang lain ke arah meninggikan produktiviti organisasi.
RUMUSAN
Harapan penulis ialah agar para pengurus yang sekaligus sebagai
pemimpin di dalam organisasi sedar akan betapa pentingnya mengambil
langkah ke arah membuat satu perubahan yang radikal terhadap sistem nilai
di bidang pengurusan di negara ini. Perubahan radikal yang dimaksudkan
ialah yang sesuai dengan kehendak dan keperluan hidup masyarakat serta
bersifat kekal.
Scbenarnya merubah nilai pengurusan yang ada sekarang ke arah yang
dicadangkan bukanlah merupakan satu perkara yang mustahil kerana
pengurus-pengurus kita telah menunjukkan kemampuan mereka mempraktikkan nilai-nilai hidup yang asing bagi mereka, iaitu nilai orang-orang
Barat. Berbalik kepada kemampuan ini, tentulah lebih senang lagi bagi
pengurus-pengurus untuk mempraktikkan nilai-nilai yang universal, lebihlebih lagi pengurus-pengurus yang beragama Islam. Menurut Mohd. Affandi
Hassan:
"Jika selama ini orang-orang Islam sendiri, dan para pegawai
Islam sendiri, juga puak-puak bukan Islam, tidak membantah,
malah merasa megah, mengikut dan mempraktikkan nilai-nilai
Barat yang juga asing bagi tradisi kebudayaan dan agama
mereka, maka tidak ada alasan sama sekali untuk mereka
menolak nilai-nilai yang lebih unggul dan lebih terjamin keadilannya, nilai-nilai yang sememangnya bersifat universal."
Akhirkata, adalah menjadi harapan penulis yang daif ini untuk melihat
perubahan dalam nilai-nilai pengurusan.
Wallahualam
RtJJUKAN
1. Al-Quran
2. Mohd Affandi Hassan, "Pengurusan dengan Syura dalam Pelaksanaan Etika
95
Perkhidmatan Awam," Foram Pembangunan (SERU: Jabatan Perdana Menteri), Jil. VIII, Bil. 2, Jun 1980.
3. H.C. Bettignies, "Integrating Vision, Strategy and Management Skills:
Challenges and Rewards for Malaysia in the I990's," Malaysian Management
Review, Vol. 22, No. I, Jan. 1987. p. 8—18.
4. Mohamed Iqbal, "Trends and Development of Management in Contemporary
Period; An Islamic Appraisal," Kertas kerja yang dibentangkan untuk Regional
Seminar On Islamic Management dl Sri Layang, Bukit Genting, April 6—10,
1987.
5. Fazlul Rahman, "The Principle of Syura and the Role of the Ulama in Islam,"
Journal of Comparative Religion, 1975.
6. M.N. Siddiqi, "Tawhid: The Concept and Process," Studies on the Honor of
Sayyid Abul A'al Mawdudi, Islamic Foundation.
7. Nairn Nusair, "Human Nature and Motivation in Islam," Islamic Quarterly,
Vol. 29, 1985, p. 148—64.
8. Seyyed Hossein Nasr, "Contemporary Western Man between the Rim and
the Axis," Islam and the Plight of Modem Man, Longman Group Ltd.,
London, 1975, p. 3—16.
9. "The Dilemma of the Present-day Muslim," Islam and the Plight of Modern
Man, Longman Group Ltd., London 1975, p. 17—24.
10. Dr. Harun Din, Manusia dan Islam, Polls DiRaja Malaysia, 1985.
11. Al-Buraey, Mohamed, Administrative Development and Islamic Perspective,
Routledge Kegan Paul, 1985.
12._Imam Al-Ghazali, The Ethical Philosophy of Imam AI-Ghazali, Lahore,
Pakistan.
96

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