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 capital employed
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
= Rs. 188.34 million
Fixed assets (as on 31-3-86)
= Rs. 387.20 million
Net current assets
= Rs. 315-50 million
Total capital employed
= Rs. 702.70 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
Debits raised to other schemes
6.
CENTRAL ELECTRICAL SERVICES
Debits raised to other schemes
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
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
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 Remuneration & Benefits 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 Remuneration & Benefits
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 Remuneration & Benefits
Payment to firms General Charges DRE beltixig DRE others
GWC 5
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 _ 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 Remuneration & Benefits 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
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 _ 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 Remuneration & Benefits
Payment to firms General Charges DRE belting DRE others Service Debits
Interest Depreciation Common charges Total
GWC 4
GWC 3
GWC 2
GWC 5
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
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 Remuneration & Benefits 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 (Source: Asian Productivity Organisation)
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
(Source: Asian Productivity Organisation)
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 (Source: Asian Productivity Organisation)
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 : 6428 Million Indian Rupees
: 5823 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
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 71
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. 73
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 74
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. 76
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).
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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.
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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)
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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 86
(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. 87
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 88
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 89
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
90
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 91
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 92
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 93
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
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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.
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