wktiviti -...

WKTIVITIBIL. 5, DIS., 1988 PUSAT DAYA PENGELUARAN NEGARA ISSN 0127-8223

PRODUCTIVITY THROUGH BUDGETING— A New Approach

ByA. Natarajan

Deputy General Manager(Management Services)

Neyveli Lignite Corporation Ltd., India(Page 5)

AN OVERVIEW OF PIP IN MALAYSIA

ByIr. Haji Arshad Haji Marsidi

(Director, National Productivity Centre, Petaling Jaya, Malaysia)(Page 40)

PRODUCTIVITY MEASUREMENT FOR RAILWAYS

ByR.P. MohantyPrem Chandra

(Prof, at National Institute for Training in Industrial Engineering,Bombay, India)

(Page 56)

KE ARAH PEMBINAAN ETIKA KERJA YANG UNGGUL

ByRazali Mat Zin

(Pensyarah, Sekolah Ekonomi dan Pentadbiran Awam Universiti UtaraMalaysia)(Page 70)

KONSEP PENGURUSAN DARI PERSPEKTIF ISLAM

ByJiwa Mohd. Isa

(Pensyarah, Kulliyyah Ekonomi, Universiti Islam Antarabangsa, Malaysia)(Page 85)

0000053816Junad Produktiviti - [Journal].

jurnatHT1V1T1

53813

^PRODU

Pencrblt/PubtisberPusat Daya Pengeluaran Negara(National Productivity Centre)

Peti Surat 64,Jalan Sultan 46904

Petaling Jaya, Malaysia.Tel. 7557266

Pcaasthat/Adv iserIt. Haji Arshad Haji Marsidi

(Pengarah)Pengarang/EditorMan Lok Abduilah

Pen. Pengarang/Suft EditorSujaidi Dasuki

Ahll-ahll/flfembersHaji Ahmad BerekHaji Ruslan Khatib

R. SugunarajahSuhaimy Abdul TalibJurina Abd. HamidNor Aini AmdzahAb Rahim YusoffSuhaimi Hamad

Pauzi Hanipi

Kami mengalu-alukan sumbangan rencana untuk dimuatkan di dalam jurnal mi. 'JurnalProduktiviti' diterbitkan enam bulan sekali, menampung semua aspek ekonomi danpengurusan serta lain-lain bidang yang ada hubungannya dengan konsep produktivitiRencana-rencana yang tersiar akan diberikan honorarium dan odak semestinya merupakanpendapat 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: KITAHARUS BERTERIMA KASIH

Secara mudah, produktiviti adalab suatu sikap pemikiran yang sen-tiasa bentsaha memajukan prestasi dirt dan organisasi dengan matlamatbabawa bari ini lebib baik dart kelmarin dan esok pasti lebib baik dartbari ini. Justru itu, bila kita memperkatakan nilai-nilai Islam di dalampengurusan dan pentadbiran, kita tidak menganggap nilai-nilai Baratyang diamalkan sejak bertabun-tahun itu tidak baik. Malahan di dalamsistem pengurusan Barat sendiri terkandung nilai-nilai kesejabteraan yangtents menerus dikaji supaya ianya lebib sejahtera dan selamat.

Bagaimanapun setelab sekian lama sistem pengurusan dan pentad-biran Barat diamalkan, kita ingin menerapkan nilai-nilai 'sejahtera'dengan menyorotke dalam diri insan sendiri yang menjadipunca segalakemungkaran di dalam dunia pengurusan dan pentadbiran.

Secara dasar, penekanan yang dituntut di dalam sistem pengurusandan pentadbiran Islam ialah keikhlasan dan keadilan tanpa adanyapenganiayaan pada kedua belahpihak, pekerja dan majikan. Manakalaefisiensi dan produktiviti adalab aspek-aspek yang lebib mementingkankaedab di mana ianya tertakluk di bawab sistem pengurusan itu sendiri.

Umpamanyajika ada gagasan yang merupakan kaedab baru di dalamsistem bekerja. Walaupun Islam menggalakkan kita supaya bekerja denganbersunggub-sunggub bagi memperolebi keuntungan yang sebanyak-banyaknya, namun jika kaedab kerja yang diterapkan membabayakankeselamatan pekerja, ianya belum dianggap islamik selagi kaedab pen-cegabannya belum dapat ditemui.

Begttu juga di dalam bidang penyelidikan makanan umpamanya.Walaupun beberapa penemuan baru telab ditemui yang boleh meng-awetkan beberapa jenis jenama supaya lebib taban lama, namun jikababan-baban yang dtgunakan untuk tujuan itu diambil dart bahan yangtidak halal, maka menjadi kewajipan orang-orang Islam sendiri bagi men-cart alternatifnya. Penyelidikan Barat banya sekadar membukajalan kearab mutu sementara orang-orang Islam sendiri mesti berusaha mencarikesempurnaannya!

Rencana 'Konsep Pengurusan Dari Perspektif Islam' oleh EncikjiwaMobd. fsa, Pensyarah Universiti Islam Antarabangsa, dan rencana yangbertajuk 'KeArab Pembinaan Etika Kerja Yang Unggul'yangditulis olebEncik Razali Mat Zin, Pensyarah Universiti Utara Malaysia banya sekadar'pembuka tirai' ke arab forum yang lebib kbusus mengenainya, Jurnal Pro-duktiviti mengalu-alukan sumbangan dart para penults, ilmuan dan parapengurus demi manfaat di dunia pengurusan selurubnya.

BIODATAMr. A. NATARAJAN heads the Management Services

Department at Neyveli Lignite Corporation Limited, aPublic Sector Enterprise of the Government of India.This enterprise has been successfully holding itsposition among the top ten profit making Public Enter-prises in India for almost a decade. The author haswide experience and his fields of sped lizat ions coverPersonnel Management, Industrial Relations, Man-power Planning; Organization Development Trainingfor executives & non-executives; Organization &.Methods and System Analysis; Industrial Engineering& Information System; Industrial Administration;Construction of Factory Buildings and auxiliariesincluding thermal power station construction, foun-

dations, tunnels, chimneys, pre-cast construction etc. He has presented several technical papersat National and International Conferences and has also contributed articles to severaljournals.

PRODUCTIVITY THROUGHBUDGETING — A NEW

APPROACH*A Case Study In An Indian Public

Sector EnterpriseBY

A. NatarajanGeneral Manager (Management Services) Neyveli Lignite

Corporation Limited Neyvefi — 607 801 INDIA

INTRODUCTIONBudgeting is a systematic and formalised approach for stating and

communicating the organisation's expectations and accomplishing theplanning, co-ordination and control responsibilities of the managementin such a way as to maximise the use of given resources. Thus budgetingis recognised not only as a financial plan but also as an indicator ofexpected performance.

NEED FOR PRODUCTIVITY BUDGETING SYSTEMFor many, an increase in the profit of an organisation is the only

indicator of the performance and prosperity of the organisation. But anincrease in the profit of the organisation need not necessarily show cor-responding increase in the productivity of various inputs/resources.

In huge manufacturing organisations with complex manufacturingactivities and services, setting standards or objectives integrated with theultimate physical performance of the company, is a little cumbersome.Even if such standards could be set, monitoring at various levels and selfappraisal on frequent intervals tend to be ignored due to non-availabilityof sound data base, definition of standards or reference points for com-parative performance and establishment of linkages between the objec-tives of sections, sub-sections, departments, units etc. To obviate this, asystem known as 'Productivity Budgeting System' for determiningbudgets with respect to performance of various input resources, at dif-ferent activity centres in the organisation, interlinking the corporate andproductivity 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 29September, 1988.

DEVELOPMENT OF PRODUCTIVITY BUDGETING SYSTEMA productivity budgeting system called 'Rapmods Productivity

Budgeting System* (RPBS) has been developed by Dr. M.R. Ramsay andimplemented by M/s. ENDESCO PRIVATE LIMITED, MADRAS, fordeveloping, monitoring and controlling operational budgets. It incor-porates the implications of improvement in productivity performance inany type of enterprise. The pre-requisite for applying this system is thatthe 'outputs' of the system and the 'inputs' utilised must be expressed infinancial terms. This system (RPBS) envisages the following:

— Setting corporate goals and developing plans and controls toachieve the objectives.

— Visualising and evaluating the growth rates and return on invest-ment levels for alternative operational decisions, total capitalemployed, and productivity/performance measures.

— Developing control norms to monitor operational effectiveness,thus promoting productivity improvement.

— Speeding up the accurate calculation of profit/loss statement forany 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 performancemeasures and the financial budget, thereby helping to identifydiversification potential.

— Developing performance measurements with respect to the variousactivities 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 whichis needed by the enterprises of any type. However, this system is neithera substitute for a financial accounting system nor for cost accounting.

This new system has been adopted for the first time in a public sec-tor enterprise in India. The organisation is Neyvell Lignite Corpora-tion Limited, a Government of India Enterprise, with an employmentof more than 23,000, and is among the top ten profit-making public sec-tor companies in the country.

Brief Description of the Company: Neyveli Lignite Corporation

Limited, a Government of India enterprise, was established in 1956, toexploit 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 PowerStations, a Fertilizer Plant, a Briquetting and Carbonisation Plant and a ClayWashing Plant. Brief description of the ongoing schemes, projects underconstruction and consideration are as follows:

I. UNITS UNDER PRODUCTION!Unit Capacity per annum

— Mine — I 6.5 MT of lignite— Mine — II — 1 Stage 4.7 MT of ligniteThermal Power Station — I 600 MWThermal Power Station — II — IStage 630 MWFertilizer Plant 1,29,200 T of ureaProcess Steam Plant 15,84,000 T of steamBriquetting and CarbonisationPlant 2,62,000 T of cokeClay Beneficiation Plant 6,000 T of washed clay

II. PROJECTS UNDER CONSTRUCTION:Unit Capacity per annum

Mine — II Stage — II 4.7 MT to 10.5 MT oflignite.

Thermal Power Station — IIStage — II 630 MW to 1470 MW

III. PROJECT PROPOSALS UNDER PROCESS:Unit Capacity per annum

Mine — I Expansion 6.5 MT to 10.5 MT oflignite.

Thermal Power Station — IExpansion 600 MW to 1020 MWMine — HI 11 MT of ligniteThermal Power Station — III 1500 MWThermal Power Station — IIExpansion 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(Rs. in M

2. InternalGenerate(Rs. in M

3. Sales tur(Rs. in M

4. Profit(Rs. in M

5. Value ademploye

6. Capacity(in %ge)

mployedillions) 3,027.00Resourcesdillions) 783-60noverillions) 2,648.60

illions) 474.40ded pere (Rs.) 59,045Mines - I

—————— 97.60ThermalPowerStation — I 112.14

3,828.90 4,834.90 6,745.40

879.60 817.20 852.50

3,038.10 3,259.60 3,428.10

629.70 576.90 605.10

71,508' 72,600 69,860

107.40 116.76 116.90

114.36 118.67 115.21

8,637.30

1,103-00

4,439-00

678.00

91,217

115.83

115.33

WELFARE MEASURES FOR NLC EMPLOYEESThe 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 andunderground drainage systems. Total number of schools in Neyvelitownship is 32, of which 18 is run by the corporation. A general hospital,with 350 beds, is available in Neyveli Township. Alopathic, Ayurvedic andSiddha medical services, are not only available, for NLC employees, butalso for the neighbouring villagers.

NCL AND SOCLAL AND RURAL DEVELOPEMNTFully realising the social responsibilities as one of its main objectives,

NCL Ltd., has implemented various development schemes and some ofsuch schemes are listed below:

1. Diversion of surplus artisan water pumped out from Mines I & II tosurrounding villages for irrigation. About 5000 acres of dry land arenow available for continuous agricultural operation, benefitingabout 50,000 people by this perennial supply of fresh water.

2. Welfare schemes such as road construction and starting of schoolsare also carried out in some villages around NLC complex.

3. NLC Ltd., has taken vigorous steps for implementing family plan-ning 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 handicap-ped is extending help to the surrounding villagers also, by providingartificial limbs to the needy, which are manufactured by therehabilitation centre workshop.

5. Afforestation scheme launched by NLC, a massive scheme, in itsentire complex, helps prevent the spreading of flyash generated fromThermal Power Station and toxic gases from Fertilizer and B&Cplants from polluting the environment.

6. Periodical free medical health camps are also conducted by NLCDoctors for the benefit of rural folk.

Thus NCL stands as a shining example, to be emulated by otherorganisation, in the fields of productivity, social and rural development.

APPLICATION OF RPBSThe following are the steps involved for applying RPBS for prepara-

tion of productivity budgets and for monitoring the actual performancewith 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 areencompassed within the reporting structure. For this a structural arrange-ment of all the accountability centres, which accumulate the budget andactual expenditure for providing a focus for monitoring and control ofperformance for the entire system, encompassing reporting and accounta-bility centres, is to be drawn. A comprehensive inclusion of all activitiesis essential for developing the pyramid. Productivity budget pyramid forMine — I, under Dy.General Manager has been drawn and is shown in

STEP 2: Codification of all activity/accountability centres knownas nodal points.

List out all the nodal points (accountability /activity centres and codifyeach node so that computerisation of the data collected will be easier. Thelist of nodal points for Mine — I is shown in Fig. (2) The same can beprepared 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 inputbudget 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, underDirector/Mines of NLC Ltd.

STEP 5: Collection and analysis of data on expenditure andIncome for the reference period — preferably a yearpreceding the budget year.

STEP 6: Developing productivity budgets and performancemeasures for the budget year.

STEP 7: Monitoring the actual performance during the budgetyear with the budget figures for management controland preparation of control reports/statements.

TERMINOLOGIES AND ABBREVIATIONS USEDIn order to understand the last three steps to be followed for the

application of RPBS clearly, the meaning of the following terminologiesand 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. Factor Performance Measure (F.P.M.),6. Nodes

CAPITAL ROTATION (N): It is the velocity of capital circulation of asystem with respect to any specific time period. It is computed as the ratioof output of the system to the total capital employed.

Output of the SystemCapital Rotation (N) = —————————————

Total capital employed

RETURN ON INVESTMENT (ROI): It is the ratio of the profit to thetotal capital employed, expressed as percentage.

ProfitReturn of Investment (ROI) = ————————————— x 100


10

TOTAL PERFORMANCE MEASURE (TPM> TPM with respect to asystem is the effectiveness aggregate, cumulative up to the Apex Node ofthe Productivity Budget Pyramid, computed over a specific time period.It is computed as the ratio of the system output to the sum total of allthe system inputs.

(TPM)

System Output

Sum total of all theinputs for the system

AGGREGATE PERFORMANCE MEASURE (APM): APM is the measureof effectiveness of either one or more factors' inputs to any apex nodeof a system's productivity budget pyramid.

FACTOR PERFORMANCE MEASURE (FPM): FPM is the effectivenessof any particular factor input, with respect to a system, for a specific timeperiod. The FPM may be computed at a particular node and/or cumulativeup to any node. It is computed as the ratio of output of the system tothe input of the particular factor under consideration.

System OutputFactor performance measure =

(FPM) Input of the factorunder consideration

NODES: These nodes represent accountability/activity centres whichaccumulate budget and actual expenditure, providing a focus for com-prehensive monitoring and control of Productivity/Performance.

APEX NODE: Within the framework of a system's budget pyramid isthe one which encompasses all the nodes beneath it, for computing ofAPMs 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. ThermalPower Stations I and II, Mine—II, Fertilizer Plant, B&C Plant, Clay WashingPlant etc.

To start with, the productivity budget pyramid has been drawnFig. (1) and various budget heads Fig.(3) and the nodes/accountabilitycentres Fig. (2) have been listed out and codified for computerising thedata.

11

Implementation of this new system involves three phases. They are:

i. Collection and analysis of data on expenditure and incomeduring the reference period (preferably a year preceding thebudget year),

ii. Developing productivity budgets and performance measures forthe 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 indicesand control reports.

PHASE: (1)

COLLECTION OF DATA AND ANALYSIS FOR THE REFERENCEPERIOD

For the purpose of this case study, the first six months i.e. from Aprilto September during 1986 — '87 has been taken as the reference period.The actual capital employed, actual output achieved, actual expenditurefor each factor inputs for various nodal points have been collected.

Actual output achieved/incomeProfit for the reference period

Fixed assets (as on 31-3-86)Net current assets


= Rs. 612.29 million= Rs. 188.34 million

= Rs. 387.20 million= Rs. 315-50 million

= Rs. 702.70 million

Capital employed during thereference period of six months = Rs. 351-35 million

CAPITAL ROTATION (N)Reference period output (Rs.)

Capital employed (Rs.) duringreference period

NRs. 612.29 million

Rs. 351.35 million= 1.7427

12

Profit on investment (ROI) Profit (Rs.)for the reference period = ———————————————— x 100

Total capital employed forthe reference period (Rs.)

Rs. 188.34 mUlionROI = ——————————— x 100

Rs. 351.35 million

= 53.6%

PREPARATION OF MATRICES FOR ACTUAL EXPENDITUREDURING 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 twoheadings 'at node' and cumulative up to node for each nodal point.

Figures entered for the heading 'at node' are the actual expenditurefor the particular node only. However, the figures entered for the heading'cumulative up to node' gives the actual expenditure for all the nodesencompassed by the particular node plus the actual expenditure for thenode 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 nodalpoints and the 'productivity budget pyramid' Fig. (1).

PREPARATION OF MATRICES FOR ACTUAL PERFORMANCEMEASURES DURING REFERENCE PERIOD

Compute the nodal factor performance measures for each nodal point,for various budget heads involved. These measures can also be computedfor both 'at node' and 'cumulative up to node'. These measures for eachnode, can be obtained by dividing the value of output of the system bythe respective expenditures indicated by 'at node' and 'cumulative up tonode' for each budget heads.

As an example the nodal factor performance measures obtained forGWC 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 3for the reference period from April '86 to Sept. '86.

PHASE (il):

DEVELOPING PRODUCTIVITY BUDGETS FOR THE BUDGETPERIOD:

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 andTotal capital employed:

Management has decided on the following, after considering all thefactors affecting production,'both internal conditions and externaleconomic situation.

a. Increase oatput by 10% during the budget period, over the output forthe reference period.,

b. Improve the ROI from 53.6% during reference period to 70% in thebudget period,

c. A reduction of 10% is visualised for the current assets and the fixedassets for the budget period is taken to be the same as in referenceperiod.

Thus, the following figures have been objectivated for the budgetperiod.

- 612.29 x 110OBJECTIVE OUTPUT ————————— - Rs. 673.52 million

100 =====

OBJECTIVE ROI = Rs. 70%

OBJECTIVE CAPITAL TO BE EMPLOYED FOR THE BUDGETPERIOD (OF SIX MONTHS)

Fixed assets = Rs. 387.2 million

Current assets = Rs. 283-9 million(90% of Rs. 315.5 million) ——————————

Total Capital = Rs. 671.1 million

Objectivated capital = Rs. 671.1 million = Rs. 335.55 million

14

(ii) Assessment of Bank Interest:Expenditure on 'Interest' during ref. period Rs. 13.38 million

Interest for the budget period )for the visualised reduction ) = 90% of Rs. 13.38 MLof 10% in the current assets. ) = Rs. 12.04 million

Factor performance measure for ) Objectivated output (Rs)the input head 'Interest' during ) = ——————————————budget period. ) Objectivated Interest (Rs)

Rs. 673.52 millionFPM (interest) = ——————————=55.9403

Rs. 12.04 million

Thus the objective increase in the performance measure for 'Interest'during budget period over reference period will be

Budget measure - Reference period measure x 100Reference period measure (Fig. 7)

55.9403 - 45.7583x 100 = 22.25%

45.7583The Objectivated increase in the factor performance for 'Interest'

during budget period is 22.25%.

COMPUTATION OF TOTAL PERFORMANCE MEASURE FOR THEBUDGET PERIOD:

Objective return on investmentROI for the ) = 70%Budget period )

Objective output (Rs.)Objective capital rotation (N) =

Objective capital to be employed

Rs. 673.52 million

Rs. 355.55 million= 2.0071

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 THESYSTEM

Find out the percentage to output of the system using the value ofthe system output and TPM value, through interpolation from the Totalperformance profitability table

For the value of output (objective) of Rs 673 52 millions and TPMvalue of 1.5356, the percentage profit to value of output will be 34.88%

ASSESSMENT OF IMPROVEMENT IN FACTOR PERFORMANCEMEASURES

NLC management has consultated executives from Operation,Industrial Engineering, Management services, Finance, Marketing andPersonnel, to decide on the planned improvement of factor performancemeasure of all the inputs to the system-Mine—I For arriving at the TPMvalue of 1 5356, as objectivated by the Management, percentage increasein the value of FPM for the various inputs have been obtained giving dueweightage for the input factors involving huge amount and using the lawof rational summation, which states that the reciprocal of the TPM of asystem for a given time period is equal to the sum of the reciprocals ofall the factor performance measures for the same penod

1 =

TPM

1

'a'

+ 1 +

V

1

'c'

1

V

where TPM is the total performance measure of the system

a,b,c, and z are the factor performance measures of the inputsto the system under considerauon

Objective jpercentage increase visualised, during the process of con-sultation, evaluation and participation, for each of the input factors andthe respective performance measures are given in Table 3

COMPUTATION OF PRODUCTIVITY BUDGETS FOR THE BUDGETPERIOD

The productivity budgets, with respect to the different resourceinputs, at various nodal points of the budget pyramid can be computedas follows

Productivity budget Objective output (Rs)of any input resourceat a nodal point (Rs) (Budget performance Objective percent

measure for the reference period) increase mFPM/100)

16

The productivity budgets with respect to the different resourcesinputs, can be computed for all the nodal points and the values may beexpressed in the form of matrices, zone wise, for the entire system. Table4 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 twodistinct 'at node' and 'cumulative up to node'.

COMPUTATION OF NODAL FACTOR PERFORMANCE MEASURESFOR THE BUDGET PERIOD

Nodal factor performance measures for the budget values arrived atas above for each nodal points (both 'at node' and 'cummulative up tonode') can be computed as follows:

Productivity Budget } Objective output (Rs)Performance of any }input factor measure } = productivity budget ofat a nodal point } the input resource of

} node (Rs)

This can also be expressed, where relevant, as equal to:

Budget Performance Objective % increasemeasure (reference-period) x in factor performance

measure.________100

As an illustration, nodal factor performance computed as above forGWC and drills division are given in Table 5. Similar matrices have to beprepared for the other areas of Mine—I.

PHASE ill

MONITORING THE ACTUAL PERFORMANCE DURING THEBUDGET PERIOD, FOR MANAGEMENT CONTROL AND DEVELOP-MENT OF CONTROL STATEMENT/REPORTS

Having set productivity budgets and measures for each node for thebudget period i.e. Oct. '86 to March '87, the next phase of this case studyis to monitor the performance during the budget period. For the purposeof this case, performance during the first half of the budget period (Oct86 to Dec. 86) is considered.

DEVELOPMENT OF PRODUCTIVITY BUDGETS FOR ACTUALLYACHIEVED OUTPUT

Collect the actual output during the period from Oct. 86 to Dec. 86and find out the value of the output. Considering the factor inputs on a

17

pro rata basis, the productivity budgets for the achieved production havebeen computed as follows:

Productivity budget forthe achieved productionat any node.

Actual outputat the end ofmonths (Rs)

Objective outputfor the budgetperiod (Rs)

Productivitybudget for

x the factorinput duringbudget period(Rs)

The productivity budgets for trie achieved production in respect of.various input factors, for all the nodal points, in the productivity budgetpyramid for Mine-I have to be computed and the budgets figures haveto be expressed in the form of matrices. A similar matrix for GWC andDrills division is shown in Table 6.

Even though the productivity budgets need revision to suit the ac-tually achieved production, the nodal factor performance measures do notneed revision, as the budgets for input factors have been revised only ona pro rata basis with respect to system output. Hence, the performancemeasures arrived at earlier, while fixing the budgets, can be used formonitoring the actual performance of Mine—I.

COLLECTION OF DATA AND ANALYSIS FOR MONITORING THEACTUAL PERFORMANCE

Collect the actual expenditure in respect of various input factors forall the nodal factors of the budget pyramid, and represent the data in theform of matrices as done earlier for phase (I). Performance measures forthese inputs at various nodal points have to be computed and expressedin the form of matrices. Actual expenditure incurred, during Oct., 86 toDec. 86, and the respective performance measures for GWC and Drillszone are given in the Tables 7 & 8 respectively.

Here also, all the input factors, at various nodal points of the systemMine—I are given under two headings viz. 'at node' and 'cummulativeup to node'.

DEVELOPMENT OF INDICES FOR MONITORING & CONTROL

The performance measures objectivated in phase-II are to be com-pared with the actual performance measures arrived at in phase-Ill. Thefollowing indices are exemplified for assessing the operational effectivenessof the division/sub-division/organisation as a whole.

18

Actual output (in Rs)1. Index of output

2. Index of capital

Objective output (in Rs)

Actual capital rotation (Rs)

rotation Objective capital rotation (Rs)

Actual factor performance measure3- Nodal factor

performance Index Objective factor performance measure

Actual aggregate performance measure4. Aggregate performance = ———————————————————————

Index Objective aggregate performancemeasure

Actual total performance measure5. Total performance

Index Objective total performance measure

Actual return on investment6. Index of Return on

investment Objective return investment

All the above ratios are expressed as percentage, in order to ar-rive at the indicesThe indices can be used to develop a meaningfulreporting system. These indices could be generated for any period— yearly, half yearly, quarterly, monthly, fort-nightly, weekly ordaily by considering the factor inputs on a pro rata basis withrespect to the system output.

COMPUTATION OF TPM, CAPITAL ROTATION ROI ACTUALLYACHIEVED DURING THE FIRST HALF OF BUDGET PERIOD

Sum of the reciprocal values of each of the input factor measures yieldthe reciprocal value of TPM. Since the actual factor performance measureshave 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 theactual 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 easilybe computed.

Capital rotation (N) =Rs.285.31 millionRs.191.49 million

= 1.4934

From the total performance measure tables, value of ROI can becollected through interpolation using the values of capital rotation andTPM.

ROI (actual) = 16.76%

COMPUTATION OF CONTROL INDICES:

Index of outputActual output (Rs.)

Objective output (Rs.)x 100

Index of capitalrotation

Rs. 285-31 millionRs. 673.52 million/2

Rs. 84.72%

Actual capital rotationObjective capital rotation

x 100

Index of Return onInvestment

Total PerformanceIndex

1.49342.0071

-x 100 = 74.41%

ROI (Actual)

ROI (Objective)

16.76

x 100

x 100 = 23.94%70.0

Actual TPMx 100

Objective TPM

20

1.1264= ———x 100 = 73.35%

1.5356 -

Nodal factor Actual nodal factor performance measurePerformance Index - ———————————————————————x 100

Objective nodal factor performancemeasure

As an example, nodal factor performance indices for all the factorinputs at apex node have been computed and depicted in Table 9-

APPLICATION 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 tobe computed for arriving at TPM for Director (Mines) node.

The schemes under Director (Mines) are:

1. Mine — I2. Mine — II3. Clay Washing Plant,4. Belt Reconditioning Plant,5. Central Mechanical Services,6. . Central Electrical Services,

and 7. Geological Investigation,

INTEGERATION OF TPMs OF VARIOUS SCHEMES UNDERDIRECTOR (MINES)

TPM of all theseven shcemescummulativeupto Director(Mines)

F

ol o2 _,_ o3 j. o4 _,_ o5 06 o7TPM1 TPM2 TPM3 TPM4 TPM5 TPM6 TPM7 I(D) + KG)

TPM1 — TPM of Mine — I, ol — Output of Mine — ITPM2 — TPM of Mine — II, o2 — Output of Mine — IITPM3 — TPM of clay washing o3 — Output of clay washing plant

plantTPM 4 — TPM of Belt Recon- o4 — Output of Belt Recon-

ditioning Plant ditioning PlantTPM5 — TPM of Central o5 — Output of Central Mechanical

Mechanical Services ServicesTPM6 — TPM of Central 06 — Output of Central Electrical

Electrical Services Services

21

TPM7 — TPM of Geological o7 — Output of GeologicalInvestigation Investigation

I (G) — Input at GM (Mines)node

I (D) — Input at Director(Mines) node

F = o l + o 2 + o3 + o4 + o 5 + o 6 + o7

Similarly TPM of other Directors and TPM of all units/schemes underCMD have to be computed. Integration of these TPM values will yield TPMof all the schemes cumulative up to Chairman cum Managing Director ofNLC Ltd.

COMPUTERISATION OF DATA:At present computer cell of N.L.C. Ltd., is equipped with the following:

Mini Computers — 2 NosPersonal Computers — 15 Nos.

Some of the salient tasks undertaken by computer cell at present arelisted below:

SCIENTIFIC APPLICATION:1. Breakdown reporting system for Mines — I & II,2. Performance Analysis of Thermal Power Station — I & II,3. Spare parts control for SMEs,4. Mine advancement planning,5. One reserve estimation,6. Preventive maintenance system,7. Mine production reporting system etc.,

BUSINESS APPLICATION1. 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, thedata have to be computerised to have instant feedback. Computerisationof the data generated by the application of RPBS is only in the nascantstage and efforts are being taken to computerise the data in stages.

22

IMPACTS AND BENEFITS OF PRACTISING RPBS WITH RESPECTTO VARIOUS MANAGEMENT ACTIVITIES/PROCESSES

1. PLANNING

2. ORGANISING

3. STAFFING

4. DIRECTION

5. CONTROL

6. DECISION

Helps develop effective and concrete cor-porate plans encompassing productivity/performance obejctives.

Provides methodology for sensitivity analysisand simulation for visualising alternativecourses of action in order to achieve cor-porate objectives.

Helps predict productivity/performancefinancial growth rates for alternative coursesof action in decision process.

Aids in delegation and delegating objectives.

Generates participation, involvement andconcern of executives in achieving corporate"objectives through better situational problemappreciation and more comprehensive crea-tive efforts.

Assists evaluation of staff performance andhelps executives to structure their individualgoals for success and growth within theorganisation.

Direction becomes specific and comprehen-sive in relation to achievement of corporateobjectives.

Helps achieve delegated control and providesa means of selective control based on the'Principles of exception'.

Helps provide needed power to the linemanagement for effectively achieving objec-tives.

Provides sound informati-on base for deci-sion making and thus helps reduce time-lagsin decision making.

Helps decentralised decision making,

23

7. COMMUNICATION : Enables specific, speedy and effective com-munication throughout the organisation andgenerates dynamic environment for mutual-ly helpful communication both lateral andvertical.

8. MOTIVATION

9. COORDINATOR

10. LEADERSHIP

Motivates the participants in execution ofgroup decision by providing quantifiabledata for decision making.

Provides a means of understanding andevaluating reciprocal changes at differentactivity and accountability centres in theorganisation with respect to the objectives.

Helps leadership patterns evolving out ofachievement orientation and objectiveresults.

24

Figure 1 Mine — I Pyramid Matrix

M 21

Tl Gl SME

SME

S SM ME E1 2

SME3

7

6

SME4

SME5

M16 M17 M18

M4

M5

M6

M7

M8

M19

M9

M10

M20

M1

M2

M13

M3

M11

M12

M14

M15

C7

C6

C3

C4

C5

C1

C2

EM7

EM6

EM5

EM1

EM2

EM3

EM4

GWC5

GWC4

GWC1

GWC2

GWC3

P 4

P1

P2

P3

Fll

IE1

Figure 2 Coding Of Accountability Centres/Nodes — Mines — I

T

Tl

GGlSME

SME 1

SME 2

SME 3

SME 4

SME 5

SME 6

SME 7

— TECHNICAL NODE

— Chief Engr./Tech.

— GEOLOGICAL NODE— Chief Geologist— SPECIALISED MINING

EQUIPMENTS — 7 Nodes

— SME MRR Division

— Reconditioning Divn.

— Overhauling Divn.

— Machine Maintenance Dn.

— Lubrication Division

— Dy. Chief Engineer

— Chief Engineer

M 11

M 12M 13M 14

M 15

M 16

M 17

M 18

M 19

M 20

M 2 1

— Mine Safety Divin.

— Training Centre— Shift Monitoring— Enquiry Officer

— Crawler Yard Oprn.

— Planning Section

— Mine Survey Section

— Dy.Chief Engr./Mech.

— Dy.Chief Engr./Lig.

— Dy.Chief Engineer/08

— Dy.Genl. Manager/Mine — I

EM3

EM4EMSEM6

GWC

GWC1

GWC2

GWC3

GWC4

GWC5

P

— Tel. Communication Dn

— Ancillary Be. works— Dy.Chief Engr,/Mtce.— Chief Engr./Ele. Mines

— GROUND WATER CONTROL &DRILLS-5 Nodes

— Ground Water Control

— Strom Water Control

— Drills Division

— Dy.Chief Engr./GWC

— Chief Engr./GWC&Drill

— PERSONNEL — 4 Nodes

KJON

to

M

M 1

M 2

M 3

M 4

M 5

M 6

M 7

M 8

M 9

M 10

— MINING OPERATIONS— 21 Nodes

— Surface Bench Division

— Top Bench Division

— Middle Bench Division

— Blast Hole Drills Division

— Blasting Division

— Spl. Mine Drainage Dn.

— Genl. Works Divin.

— Bottom Bench Divin.

— Lignite Bench Divin.

— Lignite Sales Divn.

C

C 1

C 2

C 3

C4

C 5

C6

C 7

EM

EM1

EM2

— CONVEYOR and TRACKSHIFTING — Nodes

— Roller reconditioning yard

— Track shifting Divin

— MRR Division

— Vulcanising Division

— Conv. Mtce. Division

— Dy. Chief. Engr./Convr.

— Chief Engr./Conv.&T.S.

— ELECT.MINES — 7 Nodes

— Elec.M/C Mtce.Division

— Elec.Conv.Mtce. Division

PI — Industrial Relations

P2 — Health Division

P3 — Personnel

P4 — Dy.Chief Pcrs.Manager

F — FINANCE NODE

Fl — CFC/Finance

IE — INDUSTRIAL ENGG.NODE

IEI — Sr.Indl.Engr.

Figure 3 Input Factors For Mines — I1 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 OutputsUnder Director/Mines, NLC LTD.

NO. SCHEME___ ___ OUTPUT OF THE SCHEMES

1. MINE — I Tonnes of Lignite Mined multiplied by Transfer Priceper tonne plus recoveries.

2. MINE — II Tonnes of Lignite Mined multiplied by Transfer Priceper tonne plus recoveries.'

3. CLAY WASHING PLANT Net sales of various products adjusted for stock.

4. BELT RECONDITIONING Debits raised to other schemesPLANT

5- CENTRAL MECHANICAL Debits raised to other schemesSERVICES

6. CENTRAL ELECTRICAL Debits raised to other schemesSERVICES

7. GEOLOGICAL Consultancy income etc.EXPLORATION

29

Table 1 Matrix of Actual Expenditure Incurred for GWC & Drills Division Reference Period

Figures In Lakh Rs.

NODES

Inputs

ExplosivesConsumablesSparesBelt RevenueDiesel & PetrolPowerTeethAmortisationEmployeesRemuneration & BenefitsPayment to firmsGeneral ChargesORE beltingDRE beltingService DebitsInterestDepreciationCommon charges

GWC 1

At node

—19.2035.01

—0.94

168.27——

38.788.88———————

271.08

Cum.uptoNode

—19.2035.01—0.94

168.27——

38.788.88———————

271.08

GWC 2

At node Cum.uptoNode

— —32.59 32.5913.80 13.80— —— —

63.73 63.73— —— —

9.13 9.13_ __— —— —— —— —— —— —— —

119-25 119.25

GWC 3

At node

—32.62

1.56—4.08———

26.461.68———————

66.40

Cum.uptoNode

—32.62

1.56—4.08———

26.461.68———-——_—

66.40

GWC 4


— —— 84 .4.1— 50.37— —— 5-02— 232.00— —— —

1.45 75.82— 10.56— —— —— —— —— —— —— —

1.45 458.18

GWC 5


— —— 84.41— 50.37— —— 5.02— 232.00— —— —

1.21 77.03— 10.56— —— —— —— —— —— —— —

1.21 459.39

Table 2 Matrix of input factor performance for GWC & Drills Division Reference Period

NODES GWC 1 GWC 2 GWC 3 GWC 4 GWC 5

Inputs At node Cum.upto At node Cum.uptoNode Node

At node Cum.upto At node Cum.upto At node Cum.uptoNode Node Node

ExplosivesConsumablesSparesBelt RevenueDiesel & PetrolPowerTeethAmortisationEmployeesRemuneration & BenefitsPayment to firmsGeneral ChargesDRE beltingDRE othersService DebitsInterestDepreciationCommon charges

318.9021 318.9021 187.8773 187.8773174.8906 174.8906 443.6899 443-6899

187.7045 187.70453924.9487 3924.9487

72.5379 —121.5589 —

72.5379121.5589

6513-7447 6513.7447 —36.3875 36.3875 96.0759 96.0759

157.8886 157.8886 670.6375 670.6375689.5180 689.5180 — —

— 1500.7157 1500.7157 — 1219.7052 — 1219.705227.4284 27.4284 27.4284

231.4029 231.4029 4222.7034 80.7560 5060.2645 79.48753644.5952 3644.5952 — 579.8220 — 579.8220

APM 22.5871 22.5871 57.3452 57.3452 92.2127 92.2127 4222.7034 13.3636 5060.2645 13-3284

Table 3 Factor Performance Measures For Various Inputs During Ref. Period andBudgeted & Actual Measures During Budget Period

INPUT FACTORS


TPM

FactorPerformance

Measures DuringRef. Period

61 .654618.371113.1230

118.5234343.791 1

13.834984.1523

183.9820

10.858666.8587

754.054229.550847.951418.453645.7583

6.975316.0943

1.442

Measures for Budget Period

Objective Increase Factor PerformanceIn Performance

Measure (•)

2.502.002.001.000.001.000.000.00

10.004.008.00

10.0010.00

1.5022.2510.0010,00

—

MeasuresObjectlvated

63. I96018.738513.3855

1 19-7086343-791113.973284.1523

183-9820

11.944569.5330

814.378732.505952.746518.730455-94037.6728

17.7037

1-5356

Actual FactorPerformance Remarks

Measures Achieved If AnyDuring Budget Period

61.383013.27949.7946

68.1251495-3264

13-160094.7552

184.0697

9-199645.9064

500.44049-4404

32.647713-812442.04896.5005

14.9996

1.1264

Table 4 Matrix of Actual Expenditure Incurred For GWC & Drills Division During Reference Period

Figures In Lakh Its.

NODES

Mprti

ExplosivesConsumablesSparesBelt RevenueDiesel & PetrolPowerTeethAmortisationEmployeesRemuneration & BenefitsPayment to firmsGeneral ChargesDRE beltixigDRE othersService DebitsInterestDepreciationCommon charges

Total

GWC 1

At node

_20.7137.76

—1.03

183.26——

38.789.39———————

29093

Cum.uptoNode

_20.7137.76

—1.03

183.26——

38.78939———————

290.93

GWC 2


— —35-15 35.1514.88 14.88— —_ _

69.41 69.41— —— —

9-13 9.13— —— —— —— —— —— —— —— —

128.57 128.57

GWC 3

At node

—35.18

1.68—4.49———

26.461.78———————

69.59

Cum.uptoNode

—35-18

1.68—4.49———

26461.78———————

69.59

GWC 4


— —— 91 .04— 54.32— —— 5.52— 252.57— —— —

1.45 75.82— 11.17— —— —— —— —— —— ———— ~~

1 45 490.54

GWC 5


— —— 91 .04— 54.32— —— 5.52— 252 57— —— —

1.21 77.03— 11.17— —— —— —— —— —— —— —

1.21 491.75

Table 5

NODES

Inputs

ExplosivesConsumablesSparesBelt RevenueDiesel & PetrolPowerTeethAmortisationEmployeesRemuneration &BenefitsPayment to firmsGeneral ChargesDRE beltingORE othersService DebitsInterestDepreciationCommon charges

APM

Matrix Of Input Factor Performance Measures For GWC & Drills Division For The Budget Period

GWC

At node

_325.2154178.3689

—6539.0388

36.7522——

173.6774717.2748

———————

23 1506

1

Cum.uptoNode

_325.2154178.3689

—6359.0388

36.7522——

173.6774717.2748

———————

23-1056

GWC 2


— —191.6134 191.6134452.6351 452.6351

— —

97.0352 97.0352— —— —

737.7010 737.7010— —— —— —— —— —— —— —— —

59.3856 59 3856

GWC 3


_ —191.4500 191.4500

4009-0536 4009.0536— —

1500.0468 15000468— —— —— —

254.5431 254.54313783.8258 3783 8258

— —— —— —_ _— —— —— —

96.7842 96.7842

GWC 4


_ —— 73-9808— 123.9913— —— 1220.1468— 26.6562— —— —

44449724 88.8316— 602.9732— —— —— —— —_ _— —— —

44449724 13.7302

GWC 5


— _— 73.9808— 123.9913— —— 1220 1468— 26 6562— —— —

5566.2893 87 4632— 602.9732— —— —_ __— —— _— —— —

5566.2893 13.6964

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


Total

GWC 1

At node

_8.77

16.00—0.44

77.83——

16.433.98———————

123.45

Cum.uptoNode

_8.77

16.00—0.44

77.83——

16.433.98—_ ,—__——

123.45

GWC 2


_ _14,89 14.896.30 6.30— —— —

29.40 29.40_ _— —

3.87 3.87_ —— —— —_ _— —— —— —— —

56.46 56.46

GWC 3

At node

_14.900.71—1.90———

11.210.75———_———

29.47

Cum.uptoNode

—14.900.71—1.90—__—

11.210.75———————

29-47

GWC 4


_ —— 38.56— 23.01— —— 2.34— 107.23— —— —

0.61 32.12- 4.73— —— —— —— _— —— —— —

0.61 207.99

GWC 5


— —— 38.56— 23.01— —— 2.34— 107.23— —— —

0.51 32.63- 4.73— —— —— —— —— —— —— —

0.51 208.50

Table 7 Matrix Of Actual Expenditure For GWC & Drills Division During Budget Period

Figures In lakh Us.

NODES

Inputs


Total

GWC 1

At node

_13.65

6.81—0,50

83.06——

22.426.45———————

132.89

Cum.uptoNode

_13.656.81—0.50

83.06——

22.426.45———————

132.89

GWC 2


_ _4.46 4.465.02 5.02— —— —

26.56 26.56— —— —

5.20 5.20_ _— —_ _— —— —— —— —— —

41.24 41.24

GWC 3

At node

_28.92

9.94—

2.29———

16.560.08———————

57.79

Cum.uptoNode

_28.92

9.94—2.29———

16.560.08———————

57.79

GWC 4


— —— 47.03— 21.77— —— 2,79— 109.62— —— —

0.80 44.98- 6.53— —— —— —— —— —— —— —

0.80 232.72

GWC 5


— —— 47.03— 21.77— —— 2.79— 109.62— —— —

0,66 45.64- 6.53— —— —__ __ —— —— —— —

0.66 233.38

TABLE 8 MATRIX OF ACTUAL INPUT FACTOR PERFORMANCE MEASURES FOR GW & DRILLS DIVISIONDURING THE BUDGET PERIOD

NODES

Inputs

ExplosivesConsumablesSparesBell RevenueDiesel & PetrolPowerTeethAmortisationEmployeesRemuneration &BenefitsPayment to firmsGeneral ChargesDRE beltingDRE othersService DebitsInterestDepreciationCommon charges

APM

GWC 1

At node

—209.0618418.9505

—5076.1600

34.3496——

127.2560

442.3380———————

21.4695

Cum. uptoNode

—209.0168418.9505

—5076.1600

34.3497——

127.2560

442.3380———————

21.4695

GWC 2

At node Cum. uptoNode

_ _639.7040 639.7040568.3426 568.3426

— —_ _

107.4202 107.4202— —_ _

548.6692 548.6692

— —— —— —— —— —— —— —— —

69.1824 69.1824

GWC 3

At node

—98.6542

287.0302—

1245.8865———

172.2824

35663.3500_——————

49,3698

Cum. uptoNode

—98.6542

287.0302—

1245.8865———

172.2824

35663.3500————__——

49.3698

GWC 4


— _— 60.6651— 131.0556— —— 1022.6093

'— 26.0270— —— —

3566.3500 63.4293

— 436.4278— —— —— —— —— —— —— —

3566.3500 12.2597

GWC 5


_— 60.6651— 131.0556— _— 1022.6093— 26.0270— —— —

4322.8485 62.5120

— 436.4278— —— —— _— —— —— —— —

4322.8485 12,2250

00

TABLE 9 PERFORMANCE INDICES FOR MONITORING AND CONTROL —CUMULATIVE UPTO DGM/MINE 1

Inputs


TPM

ProductivityBudget

(Lakh Rs.)

45.15151.99219-1923.83

8.31204.38

33-9015.51—

239.3441.11

3-5087.7754.08

152.3251.00

371.84161.16

ActualExpenditure

(Lakh Rs.)

46.48214.85291.2941.888.91

216.8030.1115.50—

310.1362.15

5.70302.2287.39

206.5666.90

438.90190.21

ObjectivePerformance

Measure

63.196018.738513.3855

119-7086343.7911

13.973284.1532

183.9820—

1 1 .944569.5330

814.378732.505952.746518.730455.94037.6728

17.7073

1.5356

ActualPerformance

Measure

61.383013.27949.7946

68.1251495.3264

13.165094.7572

184.0697—

9.199645-9064

500.44049-4404

32.647713.812442,46896.5005

14.9996

1.1264

Nodal factorPerformance

Index(%)

97.1370.8773-1756.91

144.0894.22

112.60100.05

—77.0266.0261.4529.0461.9073.7476.2484.7284.73

73.35

JAH/zn/BUDGET3.WPC/2220

BIODATAIr. Hj. Arshad Hj. Marsidi is currently the Directorof National Productivity Centre (NPC), Peialing Jaya,Malaysia. He joined NPC as a Training & InvestigatingOfficer in 1968 and was appointed as Deputy Directorin 1973 and Director of the Centre in 1981. Prior tojoining the NPC he was with the mining industry wherehe obtained practical working experience after gra-duating as a Production Engineer. His post-graduatequalifications are in Management Consultancy andQuality Control. He has wide-ranging experience inmanagement and supervisory development, researchand consultancy in the public and private sectors.He has presented numerous papers at the national aswell as international levels, published articles in bothlocal 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 INMALAYSIA*

BYIr. 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 implemen-tors of Productivity Improvement Programme (PIP) in this country. I amsure that there are many others who are involved in PIP in organisationsbut who are unable to be with us today; given the opportunity they wouldhave been as eager to participate in this Forum. In making this Forum areality, we have taken a giant stride forward in promoting a wider usageof 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 vitalthat this happens sooner than later as we constantly need to know aboutwhat is happening in the rest of the world so that we can plan the rele-vant strategy to achieve our objective. More than that, we need to be com-petitive as this is a precondition if we wish to be successful in the worldmarket which is not expanding, but shrinking.

For those who remain sceptical of PIP, there is nothing more that willconvince you than seeing and hearing for yourself the basis on which com-panies have been building their success. During the course of the day wewill be treated to three PIP presentations by companies which haveestablished a reputation for PRODUCTIVITY AND QUALITY, and who areacknowledged as leaders in their own field. I believe that we shall havethe privilege of listening and learning from their experiences; there is againthis splendid opportunity for us to exchange ideas and experiences,something that we can ill afford to miss. The benefits of such a meetingmay at times obviate the process of learning by trial and error. The latterprocess, you will agree with me, Ladies and Gentlemen, would constitutea gross waste of time, effort, and resources which goes against the verygrain of productivity.

PRODUCTIVITY AND THE ECONOMYOf 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 ENHANC-ING PRODUCTIVITY IN THE MANUFACTURING SECTOR. The event was joint-ly organised by the Federation of Malaysian Manufacturers, Selangor Branch andthe National Productivity Centre and took place on 7 July 1988.

40

in today's business environment; we are confronted with an increasinglycompetitive market, a discerning consumer and a rapidly advancingtechnology. To survive in such a situation, it is said that a business enter-prise should have as its priority the constant improvement of its produc-tivity. After all, the national productivity reflects only the final tally of suc-cesses and failures of businesses in the whole economy. To stay in businesswe need to be competitive in order to sell our goods and services. Thiswould be true whether it is at the enterprise or at the national levels.

The link between national productivity and national competitivenesscan be seen very clearly if one compares Japan and the US. For the period1980—1985 the average productivity growth rate of the US was 0.8 percent compared with 2.9 per cent in Japan. During this same period thereare sufficent indicators to show that there was an evident decline in thecompetitiveness of American products whereas Japanese products wereincreasing their market share. There are also enough indications that na-tions like the Republic of Korea and Taiwan are also enjoying big produc-tivity gains, a major factor which enhances their competitive position inthe world markets'.

We are given to understand that more and more Malaysian productsare finding their way into the international markets.

It would be interesting as well as pertinent for us if we make a com-parison of the productivity level of Malaysia with those of the New In-dustrialised Economies (NIE). Please refer to charts I-IV. Referring to thesame charts we can also make a comparison of Malaysia with other develop-ing countries in the Asian region. You would have noticed that Malaysiais doing not too badly. We can take comfort from the fact that we arejust below the Republic of Korea and way above the other developingcountries in Asia, excluding the other NIEs. This is one instance when theperformance of others is interesting but irrelevant.

We should not allow this to lull us into a state of complacency. Thereis a great deal more that needs to be done to improve our productivityif we wish to transform our aspiration of being in the ranks of the in-dustrialised economies. Malaysia has a relatively high share of manufac-turing value added in GDP (20.9% in 1986) but relatively low GDP percapita. You would probably be asking yourself why there is all this fussabout increasing productivity. To put it in a nutshell, I would say that ris-ing productivity is the lever of economic development and growth.

Today, international competitiveness and economic growth, on whichthe social and cultural development of the people is dependent, is basedvery much upon the optimum utilisation of our resources. In fact the ac-cepted view is that productivity, competitive advantage, and improvements

41

in the real standard of living of the people are so inextricably intertwinedthat productivity improvement is high on the list in almost all countriesirrespective of their stage of development.

PRODUCTIVITY AT THE ENTERPRISE LEVELThe productivity level of the country is only one part of the story;

of more immediate importance is that pertaining to the individual and theorganisation, which form the other half of the story. Individual produc-tivity forms a vital factor in all organised endeavour. If individuals are pro-ductive, it would be logical in assuming that organisations and ultimatelythe country as a whole would be more productive. Our national perfor-mance will only mirror the individual performance of our enterprises.Therefore,the realisation of the national goals will ultimately depend uponthe cooperation and performance of all concerned, in particular, I referto management, workers and Trade Unions. You would then appreciatehow important it is for all of us to constantly attempt to do better thanour best, to strive for total quality, in short, our aim should be COMPANY-WIDE EXCELLENCE. This involves meeting customer requirements bydoing the right things right the first time, whether in making the compo-nent part for the next person on the assembly line or the last person whois the customer; in fact we should adopt the attitude as if every next per-son is the customer for our product or service. This is a prerequsite whichwe have to fulfill if we want to establish a niche in the world market; notonly establish, but it is also necessary to maintain and enlarge it.

In order to do that, we need to disseminate the concept of produc-tivity 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 achieveit.

PRODUCTIVITY—WHAT IT IS AND HOW TO ACHIEVE ITOne common misconception is that productivity is only applicable

to the manufacturing sector, which basically means the shop-floor; in odierwords productivity is considered synonymous with production. More out-put of goods and services does not necessarily mean an increase in pro-ductivity; before we can make that assumption we have to consider thechanges in inputs that were required to improve that output. For instance,replacing labour with capital does not necessarily imply increased pro-ductivity; we have to consider the cost element before making thatassertion.

There is another view shared by managers and non-managers alikethat productivity applies exclusively to the labour input. There is no ra-tional basis for this assumption. Similarly, one just cannot consider capitalinput or raw materials in isolation to the other inputs. At best, that willonly 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 thatwe would like to see. The point that I wish to make is that it would beextremely unwise on anyone's part to measure the productivity of anorganisation using only one variable; what is required is the measurementof all the variables in order to obtain the total picture. The success of anorganisation is dependent upon the efficency and effectiveness with whichit utilizes all of its resources; this would include capital equipment, rawmaterials, energy and labour; productivity improvement depends on bet-ter equipment utilisation, elimination of wastage in all forms and conser-vation of energy.

Stated simply, productivity is the relationship of the total output tototal input; if it takes more resources (input) to produce the same output,then the unit cost must necessarily increase. In this case, productivity willhave to increase to absorb the increase in cost otherwise the price willhave to rise to compensate for the increase in cost. The alternative to thisis for the businessman to reduce his profit margin but this would not bea viable proposition in the long run for most enterprises. In a competitivemarket, productivity is the only weapon an organisation has, other thanprice increases, to offset the effects of cost increases and maintainprofitability.

My explanation of the term productivity would be incomplete if I donot touch on the behavioural and attitudinal aspects of it. (Refer toappendix 1). This is because, ultimately, how effectively and efficentlythe resources (inputs) are utilised is dependent on the human elementi.e. the manager as well as the worker. He or she must have a POSITIVEATTITUDE towards everything; positive attitude towards work or anyassignment, positive attitude when encoutering new problems or situa-tions at work, even a positive attitude towards life itself; without it, it wouldnot be possible to show commitment and loyalty to one's organisation,morale will be at rock-bottom and enthusiasm and the desire to achievewill be non-existent.

PRODUCTIVITY AND ITS USEOrganisations develop productivity measures for a number of reasons;

one reason is that when the organisation wants to ascertain how effec-tively and efficently it has utilized its resources in one period againstanother; this will tell how well it performed. It could also be used to gaugethe performance of one firm in relation to another within the same in-dustry. The second reason is that it helps managers to focus on produc-tivity targets for all aspects of the business enterprise and their operationsin order to close the gap between the current and planned objectives; thiswill in turn help in determining future resource utilisation. All this wouldbe necessary and useful if an enterprise is to remain viable and competitive.

43

AN OVERVIEW OF PIP IN MALAYSIAAlthough 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 becausethere is no such thing as PIP in Malaysia; the fact that we are here thismorning to listen to the presentations of three Companies on their pro-ductivity improvement programmes is sufficent evidence to confirm theknowledge of and existence of PIP among Malaysian Companies. The pro-blem is that whatever knowledge that we have of the implementation ofPIP in organisations is, more often than not the result of institutional orpersonal contact. There is no readily available source, documentary orotherwise, which can throw some light on the nature and extent of PIPamong 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 con-ditions of the last few years very few companies appear to be convincedof the need to improve productivity to achieve cost competitiveness orimprove quality. When faced with difficult times, businessmen are more like-ly to resort to cost reduction, which usually means retrenchment — a beliefwhich is incorrect as cost reduction does not necessarily result in improve-men in productivity, whereas increased productivity can lead to cost reduc-tion. Another possible reason for this slow development'could be the con-tinued reliance on their P&L statement to indicate the measure of successof their business.

It would appear that they are quite content to leave things as theyare provided they achieve a reasonable return on their investment. Thisbeing so, they do not feel the necessity for measures that would help ef-fect an optimisation of input resources, so as to increase productivity andutimately the profitability.

However, there are exceptions, and I refer here to those business con-cerns which have implemented one or other or a mix of the many pro-ductivity improvement programmes available in the market. If we takethe manufacturing industry as a whole it would come through very clear-ly that very few organisations have anything that comes close to a totalsystems approach. Many of the productivity improvement programmesthat are currently being implemented stem from either economic,behavioural, or industrial engineering disciplines. Those that come readilyto 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, thisrepresents a piece-meal approach to productivity improvement. It is quitecommon for organisations to resort to a liberal use of such techniqueson a ad hoc basis to resolve specific problems. These organisations do

44

not feel that productivity improvement needs to be reinforced as a basicand integral factor of organisational functioning. Looking for "quick-fixes"there is no felt need to modify organisational systems, practices and, pro-cedures to support and reinforce productivity improvement on a con-tinuous basis. While it is possible that among such organisations, somemay enjoy immediate gains, but they tend to be short-lived being not partof a total on-going productivity improvement programme.

It will be obvious that no one part of an organisation can carry throughany productivity improvement exercise without the support and coopera-tion of all the other component parts of the organisation. As a strategicobjective PIP should be on a total basis and its importance, on par withthose pertaining to market share, technology or product developmentamong others. For instance, I do not see how a firm could possibly planfor an increase in the market share in isolation of all the other variablessuch as capital, materials, labour, energy within the context of produc-tivity improvement.

In any result oriented productivity improvement process all thenecessary elements must be present. In the same vein for any businessenterprise that is interested in growth, while at the same time remainingconstantly competitive and increasing productivity, certain prerequisitesmust be fulfilled.

A productivity oriented management has to choose the appropriatestrategy 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 in-put changes are illustrative of a productivity change strategy.

In selecting the appropriate strategy, the manager has to evaluate theopportunities and constraints as perceived within their operating orbusiness environment. It would be pertinent to point out that no onestrategy may be universally applicable. Strategies may change over time;different departments in a firm may pursue different strategies. It can evenvary from firm to firm within the same industry. The important point formanagers to remember is the need to ascertain the right strategy and inrealising where the productivity gains are likely to come from. Next hehas to determine the kind of action that will help achieve those aims beforea productivity improvement plan can be worked out.

In working out a productivity improvement plan, it is necessary thatthe manager establishes the current situation where the enterprise is andthe 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 per-mit the use of productivity measures which is critical if any gains are tobe secured. The rational behind this being that if one cannot measure thanone will not be able to exercise any control. This happens to be true andit is the key to successful productivity improvement.

Then again, if the manager should be uncertain of the present posi-tion he would not be able to establish where he is heading. In this caseit would be extremely difficult to set realistic objectives. Knowledge ofthe present situation would enable the manager to know how the firmshould work ideally, and how it is working in reality; if this can be done,then clear and achievable productivity targets within the context of futureneeds can be set.

In managing productivity, it is necessary that the objectives includetargets for both inputs and outputs. The objectives should be set withinspecified time frame; this would enable monitoring of the plan. A goodplan must be flexible and adaptive and therefore, provide for contigen-cy plans to meet any changes that may occur in the business environment.

Implementing productivity plans require prior identification of thevarious alternative programmes and the use of certain criteria to select thebest option to meet a particular situation. A programme merely sets outwho does what, when, where and how. The relevant programme mustbe evaluated in respect of its contribution in meeting the plan's objec-tives, the resources required, the measures needed to evaluate its successand the expected time frame. As mentioned earlier in this paper there area number of such programmes available in the market.

However, in the implementation process the manager must avoid apiece-meal approach; it has to be a total productivity improvement pro-gramme and must be fully integrated into the operations of the enterpriseas a whole as well as fit with the overall corporate mission; only then canthe manager expect the best possible results.

In this respect I would like to make reference to the fascination thatsome organisations have for quality control circles (QCC). In itself QCCis a useful tool but more often than not organisations look to it as a cure-all for whatever problem that ails the organisation. There must be rele-vant changes to the organisational culture before considering implemen-ting QCC. One cannot hope to see QCC function effectively and flourishin an organisation where traditional management practices and systemsare the norm, where communications are limited or non-existent andthe rewards and recognition do not promote employee identification withorganisational goals.

46

I should like to sound a word of caution at this juncture. Productivi-ty improvement should not be viewed as a one-shot attempt or as a quick-fix in sorting out a problem in the firm; it has to be a long term move-ment and therefore, it cannot be rushed. A change in management styleis necessary for the evolvement of a corporate culture that is performanceoriented and supportive of the productivity drive, especially so when ithas to be pursued to weather the competitive economic scenario. Top-management has a great part to play in promoting and sustaining thisculture and should work towards institutionalising it. It is most importantthat top management including the Chief Executive Officer (CEO) displaytotal commitment to productivity improvement. Words would be regardedas mere platitudes if not matched by actions and symbols by top manage-ment. Often top managers are not personally involved in PIP leaving itto lower level managers and supervisors to work at it. The burden isgreatest on supervisors, being the closest to the workforce; they have toshow their sincerity by their support and commitment. It is incumbentupon managers to initate and maintain amongst their subordinates andawareness of the need for gains in productivity.

The responsibility fells on managers to equip themselves with therequisite expertise to develop appropriate techniques and assist those undertheir responsibility to acheive the planned productivity gains. Top manage-ment must bear in mind that PEOPLE ARE THE MOST IMPORTANTRESOURCE; without people the other resources cannot be utilised efficientlyand effectively; people are the key to the success of any organisationalendeavour; for an organisation to be able to realise its full potential, itspeople must be provided with the necessary resources and individual at-tention to realise their individual potential. Teamwork and commitmentwill not be forthcoming if employees are not provided with a clearunderstanding of productivity and its implications. Unless this is done,employees will tend to view it as merely another attempt by managementto get them to work harder. The company will be seen to benefit fromtheir effort; seeing no benefits and sometimes even a fear of possible lossof jobs, the PIP will be met with cynicism, indifference, mistrust,resistence, or even sabotage. In other words, there must be a deliberateattempt to work out a congruence between the individual and organisa-tional goals. This calls for goals to be communicated to everyone in theorganisation, with individual responsibilities and roles spelt out in detail.If employees are to the effective and efficient members of the organisationall developments and forces that affect it should be made known to them.Employees should be informed of the cost of operations and the com-petitive position of the enterprise. Every effort must be made to explainthe rationale behind management decisions. Well informed employees areusually highly motivated and are better able to solve work related pro-blems and to react positively to changing situations; otherwise it is verylikely 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 knowwhat pays their wages and salaries. In short, communication must be ofthe highest order-downwards, upwards, and laterally. It must be made dearto everyone that productivity is essential to the existence and survival ofthe enterprise. Once the workforce is convinced of the need to cooperatewith management in improving performance, they will automatically havein them the desire to see that the organisation succeeds. This will facilitatea constant commitment to the production of quality products and servicesby the firm or industry. It is most essential that in implementing PIP, theemployees must be convinced in advance that at the end of it all therewill 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—————— = PRODUCTIVITYINPUT

(CONCEPT + SKILL) x ATTITUDE = PRODUCTIVITY

{SCIENCE + TECHNOLOGY) x ENTHUSIASM = PRODUCTIVITY

49

APPENDIX II

FIVE WAYS TO IMPROVE PRODUCTIVITY

1. REDUCE COSTSOUTPUT ̂ m

2. MANAGE GROWTH

3. WORK SMARTER

4. PARE DOWN

'>. WORK EFFECTIVELY

INPUT IOUTPUT

INPUT

OUTPUT

E.G. ENERGY,MATERIALS

tINPUT

OUTPUT.

INPUT

OUTPUT

INPUT

50

CHART I

(A) Industrialized and Upper—Income Economies

Index (1980 = 100)

135 -

130 -

125 -

120 -I

115 -

110 —

105 -H

100

Republic of Korea

Republic of ChinaJapan

Malaysia

Hong Kong

Year1980 1981 1985

Comparison of Labour Productivity Indexes — National Level

(Source: Asian Productivity Organisation)

51

(B) Middle and Lower

Index (1980 = 100)

125 -,

120 -

115 -

110 -

105 -

100

95

90 -

85 -

80

1980 1981 1982 1983

Comparison of Labour Productivity Indexes — National Level


CHART II

Income Economies

Malaysia

Year1985

52

CHART III(B) Middle and Lower — Income Economies

(U.S. Dollars)

5,000

2,000 -

1,500 -

1,000 -

500

1980 1981 1982 1983

Malaysia

Philippines

Thailand

Indonesia

Pakistan

BangladeshIndia

1984I Year

1985

Comparison of Productivity Level in Constant Prices (in U.S Dollars) — National Level


53

CHART IV

(A) Industrialized and Upper — Income Economies(U.S. Dollars)

20,000 -

15,000 -

10,000 -

5,000 -

Japan

Singapore

Hong Kong

Hong Kong

Singapore

Republic of China

Republic of Korea

Malaysia

I1982

I1983

'Year1980 1981 1982 1983 1984 1985

Comparison of Productivity Level in Constant Prices (in U.S. Dollars) — National Level


54

BIODATA

DR. R.P. Mohanty is currently a professor at NationalInstitute for Training in Industrial Engineering (N1TIE),Bombay, India. Previously he was a visiting professorin the division of Industrial Engineering and Manage-ment at Asian Institute of Technology, Bangkok. Hewas Head of Production Management Department aswell as Dean of Research Programmes at NationalInstitute for Training in Industrial Engineering (NITIE).He is also the National Chairman of Indian Institution ofIndustrial Engineering. He has very wide ranging

experiencs in education, management development, research, consultancies in both govern-ment and industries. He has published more than 120 papers in various reputed Interna-tional journals and has also completed some national level research projects. He has writtena book on works management and also guided several Ph. i)s. He is the editor-in-chief ofIndustrial Engineering Journal (India) for the last 5 years, and also represents in the editorialboard of several journals. He has received 'National Awards' for his outstanding constribu-tion in the field of industrial engineering and management. He has also chaired in severalinternational conferences.

55

PRODUCTIVITY MEASUREMENTFOR RAILWAYS

ByR.P. MohantyPrem Chandra

National Institute for Training in Industrial EngineeringBombay — 400 087 (India)

ABSTRACTThis paper is about the Productivity Measurement aspects of Indian

Railways. The paper outlines the salient features of the railways and thenecessity for measuring productivity. It uses a model to establish total fac-tor productivity for the system in terms of multilateral inputs and outputsand makes comparison between different time periods. The model alsohighlights the causal relationships between total factor productivity withvarious inputs and outputs. Such a model and the analysis are thought tobe extremely useful to facilitate decision supports at all levels by thosewho have a stake in managing and using such a vital public utility infra-structural system.

INTRODUCTIONThere are innumerable Productivity studies available which are con-

cerned with industrial systems. These studies explain what productivityis and how it is planned and evaluated and describe the barriers and trendsthat prevent its improvement. Productivity embraces a wide range of com-plex and often perplexing issues (Mohanty & Rajput, 1987; Mohanty, 1988).This paper seeks to expand the awareness and understanding of produc-tivity for a major railway transport system in a way that may give it pro-minence in the wide spectrum of concerns in national economy. Very lit-tle attempt has been made in the past to plan and measure productivityof railway systems. It may be important to note that the railway systemof a particular nation provides the vital infrastructure to improve produc-tivity of all other sectors of an economy. Further, in terms of investmentin capital and manpower, this system consumes a very significant propor-tion of the available national resources. The growing complexity of to-day's economy in the context of shrinking resources, high energy costsand the increasing population makes an interesting case for assessing andmanaging productivity effectively and more urgent than ever in the past.Pressures, on many segments of a developing economy are growing andthe management of productivity in respect of vital infrastructure isnecessary if the standards of a nation have to improve. For example, asingle change in parameter of a railway transport system produces

56

reverberations throughout the rest of all other economic and societal sec-tors, causing changes to other parameters of the economy (price rise, in-flation, wage increases, etc.) that affect the first parameter that originatedthe change. In terms of systems approach, the welfare of a society is sen-sitive enough to the productivity of a railway transport system (that partscan hurt the whole).

In this paper, we intend to explain the salient features of IndianRailway transport system and like to establish a relevant model for assess-ing the productivity. In terms of our assessment, we would like to pin-point the weak spots in the system which hinder improvement to pro-ductivity and provide some guidelines for managerial implications.

SALIENT FEATURES OF INDIAN RAILWAYSThe Indian Railyways is a Central Government owned department

administratively managed by Ministry of Railyways and has the followingessential features:

1. Route; Single line 48315 kmsDouble lines 13025 kmsMore than 2 lines 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) : 9081 Million Indian RupeesAverage Gross Annual revenue : 6428 Million Indian Rupees

earnings:Average Gross Annual expenditure : 5823 Million Indian Rupees

For administrative purposes, the railways has been divided into 9zones geographically. Each zone is headed by a General Manager and eachzone consists of several divisions headed by a divisional manager. At theapex, the Minister of Railways is assisted by seven Secretaries, one Chair-man and six Railway Board Members. The ministry has a consultative coun-cil headed by the Minister and with Members of Parliament as membersof the council. The railway budget is presented to the Parliament eachyear and the general debate takes place during the budget session reflec-ting public opinions and preferences. All policy formulations are carriedout at the ministry level and billed in the Parliament and executed at thezonal 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 areeconomically backward.

(7) Safety and security in railways

REASONS FOR MEASURING PRODUCTIVITYFollowing are some of the reasons why productivity assessment is

important for Indian Railways:

(1) Indi*i Railways, being a public utility system and being managedby the Government, its performances are always debated inParliament. To provide an objective assessment of its perfor-mance to the general public, productivity measurement is ab-solutely essential and is considered to be fundamental.

(z) Indian Railways, is one of the largest organisations in the Govern-ment Sector. Other economic sectors (particularly transport systemslike shipping, airways, etc.) look to it as their elder brother. The per-formance of the railways conveys to a great extent the image of theentire Government's performance.

(3) Due to continuously increasing privatisation of the road trans-portation system, competition has increased in terms of servicelevel, delivery time, tariff rates, etc. Such competition requires therailways to strive for minimising its expenditure and to be cost-effective in operations, if railways has to survive as an economicmode of transport.

(4) Rewards and benefits are being given to the employees withoutrequiring 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 per-formance has become apparent to Government, managers and the public.The most important way to achieve the goals may be to assess the pro-

58

ductivity at the first place, no matter how bad the performance may beotherwise, people may continue to work as they have been working andtheir actions may not keep changing to accomodate the problems con-fronting them. We postulate here that productivity assessment is essentialfor the effective management of a very vital infrastructural Public utilitysystem and such an assessment should be viewed as a process of monitor-ing and evaluating the practices to determine whether the system isutilising its resources effectively and efficiently to accomplish the statedobjectives.

SOME PREVALANT MEASURES OF PERFORMANCEAt 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 Railwaysis the operating ratio, which is defined as the ratio of totalexpenditure to total earnings. This ratio explains the financialperformance of the railways, but, earnings of revenue expressedin monetary units do not provide a very realistic picture of theoutputs of the Railways. This is because the tariff structure itself isdecided by the Parliament which reflects the viewpoints of thepublic indirectly, but does not reflect the operational efficiencyof the organisation. Furthermore, fares are raised significantly byintroducing a bill in the Parliament if there is majority support.in the ruling party and such additional earnings tend to cover upthe inefficiencies of the railways. Sometimes especially during theelection year, the Government does not touch on the farestructure.

Figures below show the financial operating ratio of the Railwaysfrom 1977 to 1986.

Year

Operatingratio.

77-78

82.99

78-79

87.51

79-80

91.49

80-81

96.07

81-82

89.40

82-83

88.34

83-84

93.52

84-85

96.25

85-86

90.58

They can explain how such a ratio is inconsistent over thetime period studied.

(2) The second measure often used is given as train kilometer pertrain engine hour, which broadly defines the average speed oftrains. This measure also gives the operating performance, butdoes not explain the revenue earnings and the traffic volumemoved. It is one of the partial indicators for gauging the operationalefficiency.

59

(3) Wagon turn-around indicators are another set of measures, whichindicates the average number of days between two successiveloadings of an averange wagon. This measure highlights very efficient-ly the delays in the movement of wagons, such as loadingtime, movement time, detention time at various intermediatemarshalling yards enroute, shunting time, unloading time andtime taken to make the empty wagon ready to take the nextloading. These indicators also take into account the averagerepair time taken. However, such measures do not consider themovements of passenger trains and again gives a partial pictureof the situation.

(4) There are several other efficiency measures prevalent in theRailways. For example, wagon kilometer per wagon day, enginekilometer per day, net tonne kilometer per engine day, passengercoach kilometer per day, average load per train, train kilometer perrunning track kilometer, percentage of coaches, wagons and enginesunder repair, etc. These measures are mostly operating efficiencyindicators.

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 (thatis how many tonnes of the various commodities were taken to how muchdistances) and similarly passenger kilometers (PKM), earned from thepassenger traffic. Since the majority of the output consists of goods traf-fic, therefore, he has attempted to develop a common measure of outputs,by converting the passenger kilometer into net tonne kilometer. He hasestablished an empirical relationship between the net tonne kilometer ofgoods' traffic, passenger kilometer of non-suburban passenger traffic andpassenger kilometer of suburban passenger traffic in the proportion of1:0.45:0.7.

He has also estimated the inputs to the Railways by converting all theinputs, such as capital, manpower and materials into common unit ofequated manpower.

These measures are definitely valuable guidelines to the managementbut 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 themdirections and set constraints on their behaviour.

60

Complex systems like Indian Railways contain a multiple of levels andunits, each with a unique pattern of behaviour to achieve the national ob-jectives. It has a number of different services and territories. It is go-verned by external mandates and regulations. It has the option for trans-ferability of resources amongst the geographical operating zones.Therefore, the process of choosing productivity measures should at leastbe based on socio-economic objectives so as to determine the best leveland combinations of input resources for the provision of a particular levelof service.SELECTION OF A PRODUCTIVITY MEASUREMENT MODEL

The performance of any system is commonly measured by an arrayof ratios relating outputs to inputs. The outputs normally considered areeither the products or services generated by the system and are measuredusually 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 measuredeither in physical units or costs. There are several productivity ratios depen-ding on which inputs and outputs are selected for measurement. Theseratios are generally termed as either partial factor productivity, total fac-tor productivity or total productivity. These ratios are normally monitoredwith changes in time and have major influence on a wide range ofmanagerial strategies such as salary and wage administration, product pric-ing,capital investments, etc. Furthermore, they provide decision supportsto identify strategic policy issues to plan for the growth of the system

There are many studies available for measuring productivity of pro-duction systems (Eilon, 1979; Mali, 1978; Eilon, 1984; Eilon, 1985; Mohan-ty, 1986).

However, the most pioneering attempt to measure productivity ofa transport system was made by Deakin and Steward (1969) in the UnitedKingdom. They demonstrated the trends of outputs per man-hour, percapital and per both capital and manpower for almost all transport sec-tors 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 andJorgensen's (1970) total factor productivity of Canadian Railways.Chistersen and Jorgensen (1970) model has been researched a lot by severalother researchers and has also been used in measuring productivity per-formance of transportation systems.

Chistersen and Jorgensen (1970) have proposed the followingmodel:

Rjk + RUIn (TFP/TFP,) = ————' In (Yih/Yu)

61

5Where, 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 sharesi's are individual output or input indices.In is-the natural logarithm

We use this model for measuring the productivity of Indian Railwaysbecause of the following reasons:

(1) The model is simple enough to be interpreted by the manage-ment 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 determinethe magnitude bf such changes.

(3) Indian Railways being a multi-input and multi-output system, itis necessary to consider the ratio between the resource mix andthe output-mix in dimensionless form. This thesis has beensubstantiated by Gold (1976). This model tries to achieve thisalso.

MODEL APPLICATIONThe 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 bothin physical units and monetary units for the years 1977-78 to 1985-86.

The inputs are basically manpower, capital, fuel and material. Sincethe model calculates the ratio of cost of each input for adjacent periods,the values have to be adjusted for inflation and therefore, all costs havebeen converted to 1970-71 price level, by making use of wholesale priceindex 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 currentbanking interest rates for long-term investments. Table 3 shows the variousinput costs for the years 1977-78 to 1985-86. Table 4 shows the input costshares.

62

RESULTS AND DISCUSSIONSThe values of TFP have been presented in Table 5 taking 1977-78 as

the base year for comparison. However, these results on their own can-not interpret the strength of the relationship of the TFP with various fac-tor inputs, although they can establish comparative measures between twoconsecutive time periods and between zones and divisions (if such studyis extended). Therefore, it is thought proper to conduct some correlationanalysis. Results of such an analysis are shown in Table 6. These findingsreinforce the fact that the productivity of the total system is a functionof various partial productivities and that there is a distinct magnitude ofinfluence of each component on total productivity. These analyses maybe helpful in evolving a tariff structure based on the nature of outputs andits effect on productivity.

The following discussions are considered to be significant: The im-pact of increase or decrease in various outputs and inputs between twoconsecutive years, on the total factor productivity can be pinpointed. Forexample, between the years 1977-78 and 1978-79, the sum of naturallogarithm of ratios of outputs is negative. Although the output of non sub-urban passenger kilometer has increased in the year 1978-79 or substan-tially, the drop in goods output has dropped the total output. On the otherhand, the input cost, specifically, the manpower cost has increased. Theoverall effect has caused negative impact on productivity. Similar reason-ings can be ascribed to other years also. It can be inferred therefore that,this model facilitates absolute comparison of productivity levels betweentwo time periods and pinpoints the nature of changes that has affectedthe productivity level. This inference has got the following implicationsfor the management.

(1) Knowing the relative performance between two consecutivetime periods, we can determine very accurately the relativecontribution of factor inputs.

(2) Having determined the relative contributions of the major inputfactors, adjustments in planning for the subsequent years canappropriately be carried out.

For example, how effectively are the available resources to beallocated to achieve a given level of productivity and whataspects of operations can and should be improved? Further-more, a change in labour productivity may be brought aboutby changes initiated elsewhere. A careful balancing of variousfactors is desirable for the system in the long term.

(3) When improvements in the performance of the railways are notdue 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 with-out 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 theprinciple of work justice". The present practice of collectivebargaining can be reoriented to make productivity linked com-pensation. Such a reorientation will bring the concept of publicaccountability into operation.

(4) If more services are demanded or mandated by Parliament, whatlevel of resources is necessary to remain efficient and if resourcelevels are decreased by budget cuts, what productivity level canrationally be debated.

(5) In practice, it is expected that the productivity changes over-time would motivate, direct and set constraints on behaviour ofall behavioural groups of the railways system; facilitate learning ex-periences for managers; call attention to those public representativeswho support or share and those who oppose and finally, allow themto make more rational-specific comparisons among the differentzones so as to remove disparities.

CONCLUDING REMARKSThe 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 theyears, although there are variations from year to year. It has been establish-ed that there are many variables that may affect significantly the total pro-ductivity and these variables are task dependent. The productivity modelused here may provide the foundation for creating an understanding andevolving and refining a set of rules and guidelines for causal analysis. Fur-ther, these rules may help develop regulatory and mandatory logic bythe Parliament members, recommended and advisory logic by the topmanagement, and operational logic by the zonal management. It may beimportant here to clarify that a good assessment of an organisation likea public utility type infrastructural system requires a reliable set ofmeasurements which can be used constructively for improvements in per-formance. Towards this goal, this paper may provide substantial op-portunities for learning and improving the performance of the system.

64

Table 1 OUTPUTS OF RAILWAYS IN PHYSICAt UNITS

Year

1977-781978-791979-801980-811981 821982-831983-841984-851985-86

RevenueEarning

NTKM, Yl

150201438714450147651642516778168851726019660

Yl (t + 1)

Yl(t)

0961 001021 111 021 011 021 14

PKM(NS)Y2

13720149505992167470

176 820181 140180800182 300195 300

Y2 (t + 1)

Y2(t)

1 09001 07001 05001 06001 03001 00001 01001 0710

PKM(S)Y3

39434344387241 084396457942 1344304540

Y3 (t + 1)

Y3(t)

1 100891 06107104092105103'

Note Y,(tY,(t)

1) are ratios of the ith output for theadjacent time periods

Table 2 OUTPUTS IN MONETARY UNITS (Billions of Rupees)

Year

1977-781978-791979-801980 811981-821982-831983-841984-851985-86

Goods

129812651394155122 5028663234346542 32

Pass(NS)

559605660737885

103711 9612 8615 18

Pass (S)

06190668078309051 0301 2401 5501 7002000

Goods

067606530654065206900710070007000710

Revenue shares jPass(NS)

029003100310031002700251026002600250

' Pass (S) <

003000300036003800300030003400340034

Table 3 INPUT COSTS

(In Billions of Rupees)

Year

1977-781978-791979-801980-811981-821982-831983-841 984-851985-86

Wholesaleprice Index1971 = 100

1858185821762573281 3288 7316733843577

I ( t+ l )I(t)

I 001 171 181 091 031 101071 10_

Capitalat

Charge

480050275488609967017254756982 899081

Capitalcost<*1)4850275488609967017254756982899081

Staffcost<*2)

962103511 5513 1614517 1204123532707

Fuelcost<*3)

2973023694776957382913

10 16

Materialscost<*4>

656665733

10 1513 19139315 716361928

TABLE 4 INPUT COST SHARES

Year

1977781978 791979 801980-811981-821982 831983-841984-851985-86

Price adjusted, XI <t+ 1)/X1 (t)(except for capital)

Capital

1 0471 0911 1111 0981 0831 0431 0951 095

Staff

1 0760950961 011 1491 0881 0791 088

Fuel

1 0171 041 091241 11 021 041 05

Material

1 010941 1761 221 031 0270971 115

138

Cost Shares

Capital

22196

0 1780 164

16146

0 14041

Staff

04041041

385355375

039041

15

Fuel

1241213

01390 1580 160 158

1629

Material

274266

0260297032

33285

TABLE 5 RESULTS OF THE MODEL

Year

1977-781978-791979-801980-811981-821982-831983-841984-851985-86

TFP (t + 1)TFP (t)

1.00000.95731.03460.97000.97651.00180.9734.9762

1 .0243

TFP(t)

10095.7399.0496.0793.8193.9891.4889.3091.47

TABLE 6 RESULTS OF CORRELATION ANALYSIS

Relationship between (Correlation Coefficient)

TFP with goods output in NTKMTFP with passenger output in PKM(NS)TFP with passenger output in PKM(S)TFP with capital costTFP with labour costTFP with fuel costTFP with material costTFP with total revenuesTFP with total costs

0.780.820.710.650.790.700.760.640.74

REFERENCES(1) Mohanty, R.P. and Rajput, M.I., 1987; Consensus and Conflicts

in conceiving Productivity, Productivity Journal of National Produc-tivity Centre, Malaysia.

(2) Mohanty, R.P., 1987, Factors Affecting Productivity Perceptionsof Indian Managers, Industrial Management and Data Systems,Me. B. University Press, U.K.

(3) Satyanarayana, C., 1985, a Report on 'Productivity in IndianRailways'.

(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 PerformanceCriteria, Academic Press, London.

67

(7) Eilon S., Gold, B. and Soesan, J., 1976, Applied ProductivityAnalysis for Industry, Pergmon Press, Oxford, England.

(8) Mohanty, R.P., and Rastogi, S.C., 1986, An Action ResearchApproach to Productivity Measurement, International Journalof Operations & Production Management, Vol. 6, No. 2, pp47-61.

(9) Deakin, B.M. and Steward; 1969, Productivity in Transport,Cambridge University Press, London.

(10) Scheppach Jr. and Wochkke, L.C.; 1975, Transportation Pro-ductivity, Measurement & Policy Applications, Lexington Books,Masachusets, Toronto, London.

(11) Freeman, D and Hoon, O.T.; 1985, The Total Factor Producti-vity of Canadian Class I Railways 1956-1981, Logistics & Trans-portation Review, Vol. 21, No. 3, pp 249-257. (Chistersen andJorgensen (1970) model has been taken from this reference).

(12) Gold B., 1985; Foundations of Strategic Planning for Producti-vity 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 diSekolah Rendah Inggcris Wakaf Bharu sebelum me-masuki Sekolah Menengah Sains Kelantan. Encik RuzaliMar Zin kemudiannya melanjutkan pelajaran keUnivcrsiti 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 mulabertugasdi Universiti Utara Malaysia sebagai penolong pensyarah,Pada tahun 1985 sekali lagi berangkat kc AmcrikaSyarikat bagi melanjutkan pengajiannya di University

of Pittsburg hingga memperoleh Ijazah Sarjana(M.P.A.). Sekarang bertugas sebagai pensyarahdi 'School of Economics and Public Administration' Universiti Utara Malaysia. Bidang yangmenjadi pengkhususannyaialah 'Organizational Behavior. 'Personnel Management', dan 'Con-flict Resolution in Organization'. Beliau telah membuat kajian mengenai 'Asas-Asas Dan TeknikDorongan Di Dalam Kerjaya' dan pernah dibentangkan di dalam kursus untuk kakitangankcrajaan di dalam kategori B & C.

69

KE ARAH PEMBINAAN ETIKAKERJA YANG UNGGUL

OlehRazali Mat Zin

Sekolab Ekonomi dan Pentadbiran AwamUniversiti Utara Malaysia,

Sejak kebelakangan ini, pihak pengurusan swasta dan kerajaan Malaysiatertarik kepada persoalan sistem nilai di lapangan pentadbiran danpengurusan yang berkaitan dengan etika kerja yang unggul dalam usahameningkatkan produktiviti secara berterusan. Banyak input-input barusamada yang dihasilkan oleh institusi-institusi latihan dan pakar-pakarpengurusan telah diperkenalkan untuk mengisi keperluan di atas. Sesung-guhnya sejak negara mencapai kemerdekaan hampir 30 tahun yang lalu,masalah pembentukan etika kerja tidak begitu ghairah diperkatakan. Iniberpunca daripada pemimpin serta rakyat-jelata yang bersikap 'take forgranted' dan menganggap bahawa cara pengurusan yang diwarisi daripadapenjajah adalah sesuai bagi budaya pengurusan negara. Kedua-duanya ialahkerana ahli-ahli pentadbiran dan pengurusan berpegang teguh kepadafalsafah hedonistik yang disarankan oleh Nicholo Machiavelli iaitu "theends justify the means" ataupun "maksud menghalalkan cara".1 Bolehiikatakan hampir keseluruhan pemikiran dan teori barat dalam pengurusan

moden berkisar dalam masalah pokok iaitu bagaimana memuaskan "humanneeds" dalam sesebuah organisasi. Apa yang ditekankan dalam budaya kerjaharian ialah mencapai keseronokan dan kesenangan serta keselesaan melaluitindakan dan perlakuan yang berteraskan keinginan nafsu.

Sebelum kita membuat penganalisaan secara kritis terhadap pengwu-Judan satu bentuk etika kerja yang unggul yang dapat menjamin pe-ningkatan produktiviti secara berterusan, penulis ingin menghuraikansecara ringkas mengenai pengertian konsep pekerjaan.

Pengertian Konsep PekerjaanKebudayaan Greek lama, iaitu satu kebudayaan yang banyak mening-

galkan kesan dalam pemikiran Barat, bersikap tidak mengambil indah danmemandang hina terhadap pekerjaan. Di kalangan bangsa Greek, peker-jaan yang tidak berasaskan kepada tenaga pemikiran dianggap sebagai satukeaiban sosial dan orang yang melakukannya mendapat penghinaan.2

Agama Yahudi dan Masihi pula menganggap pekerjaan ini sebagai satupembalasan 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 NabiAdam a.s. telah disingkirkan oleh Allah s.w.t. daripada syurga.3

Islam sebagai AdDeen meletakkan taraf kemuliaan yang besar yangtidak ada bandingannya dalam semua agama dan juga kebudayaan-kebudayaan lain. Seperti yang kita semua maklumi bahawa pekerjaan dalamIslam merupakan sesuatu yang dituntut dan amat digalakkan serta diberipula ganjaran pahala apabila menunaikannya dengan sempurna. Berikutdiperturunkan beberapa maksud hadis Rasullah s.a.w. mengenai kemuliaanpekerjaan dalam hidup manusia;

a) "Tidak ada makanan yang lebih baik bagi seseorang itu memakan-nya kecuali yang diusahakan dengan tangannya sendiri. Sesungguh-nya Nabi Allah Daud a.s. adalah memakan makanan daripada hasilusaha tangannya sendiri."

b) "Sesungguhnya Allah menyayangi hambaNya yang mukmin yangmempunyai pekerjaan."

c) "Sesiapa yang menghabisi masa petangnya dalam keletihan akibatdaripada pekerjaan yang dijalankan oleh tangannya sendiri maka iaakan diberi keampunan."

d) "Allah akan memberi rahmatNya kepada seseorang yang berusahadengan cara baik (halal)."

Senario Masa Kini Di MalaysiaBerasaskan kepada tafsiran mengenai konsep pekerjaan di atas maka

falsafah etika kerja yang disarankan oleh Barat tidak sesuai denganpersekitaraan sosio-budaya masyarakat Malaysia. Asas-asas etika kerjawarisan Barat yang berteraskan pencapaian keperluan biologikal, pertum-buhan profesional, penghargaan sendiri (self-esteem) dan kasih-sayang telahmencetuskan banyak keraguan dan kebingungan. Walaupun pengurusanBarat banyak membuat andaian tentang sifat dan tabiat semulajadi manusia,dan amat berminat kepada perilaku manusia, tetapi tidak pernah mem-bicarakan hakikat keinsanan. Tidak dibicarakan, misalnya tentang asal usulmanusia, tujuannya dilahirkan di dunia, kesudahan hidupnya dan peranan-nya yang sebenarnya di atas dunia. Keengganan merujukkan teori danamalan pengurusan kepada hakikat kejadian insan ini menyebabkanberlakunya kemungkaran-kemungkaran organisasi seperti korupsi, pem-baziran dan penipuan, sifat tamak, hasad dengki dan iri hati. Yang menim-bulkan keraguan ialah mode! pengurusan Barat menganggap keburukanyang wujud menjadi sebahagian daripada budaya organisasi dan kehadiran-nya 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 yangberteraskan kepada prinsip keagamaan yang tidak semata-mata memusatkankepada aspek-aspek material tetapi merangkumi nilai-nilai kemanusiaan danketuhanan. Lantaran itulah etika kerja Barat kurang berkemampuanmelahirkan personaliti pegawai-pegawai dan kakitangan yang dapat men-jadi tenaga utama ke arah peningkatan produktiviti negara. Ketidak-mampuan ini bukan sahaja dapat dicerminkan melalui proses pengeluaranmalahan bertambah jelas di peringkat program dan projek pembangunan.

Sebagai contoh, lihatlah kepada kempen-kempen kesedaran yang ber-tujuan untuk meningkatkan produktiviti seperti kempen-kempen 'JaYa

Diri', 'Berdikari', 'Buku Merah', 'Buku Hijau', 'Geraktani', 'KempenProduktiviti' dan sebagainya rata-rata tinggal nama sahaja. Pekerja-pekerjadi sektor awam dan swasta kurang mampu memberikan tenaga dan dayafikir yang lebih, walaupun jelas sumbangan-sumbangan sedemikian dapatmembawa kesejahteraan sosial yang bererti peningkatan taraf hidup merekasendiri. Dalam masa yang sama berbagai-bagai bentuk penyelewenganterus-menerus berlaku yang kalau tidak dibendung akan menghancurkanproses pembinaan bangsa (nation-building).

Kegagalan sistem etika kerja Barat dalam usaha membina budaya ker-ja yang unggul di Malaysia telah mendorong ahli-ahli politik dan pentadbir-pentadbir 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. Diantaranya termasuklah 'Penerapan Nilai-Nilai Islam Dalam Pentadbiran','Bersih, Cekap dan Anianah', 'Dasar Pandang ke Timur', 'Etika KerjaPerkhidmatan Awam', 'Kepimpinan Melalui Teladan' dan sebagainya.4

Dasar Pandang Ke Timur yang melibatkan negara Jepun dan Koreadiutarakan dengan tujuan untuk mengimbangi etika kerja Barat yang kitawarisi sejak zaman penjajah. Negara-negara Barat sendiri sejak tahun-tahun60an dan 70an mencari-cari alternatif budaya bekerja dan mereka juga telahmemperhatikan dengan penuh minat budaya kerja kedua-dua negara Timurjauh itu. Kejayaan negara Jepun dan Korea menggemblengkan tenaga rakyatdapat membina tamaddun negara mereka yang sangat dikagumi olehnegara-negara maju di Timur dan di Byrat. Walaupun Jepun dan Koreaboleh dianggap sebagai contoh daripaoa segi kerajinan, disiplin bekerjadan peningkatan kecekapan, namun kedua-dua negara ini kurangberkemampuan untuk menyediakan contoh bagi aspek-aspek di luardaripada etika kerja dan amalan tradisi.

Kedudukan mereka di bidang-bidang lain tidak jauh bezanya dengannegara-negara maju di Barat. Penyakit-penyakit sosial seperti yang dialamidi Barat juga melanda di kedua-dua negara Jepun dan Korea. Malah dalamaspek-aspek tertentu keadaan yang wujud di Jepun dan Korea jauh lebihburuk daripada negara-negara Barat sendiri.

72

Sememangnya penulis tidak menafikan ada unsur-unsur di dalambudaya kerja Barat yang tidak bercanggah dengan latar belakang sosio-budaya kita. Oleh itu, unsur-unsur sedemikian seharusnya perlu diper-tahankan kerana ia juga telah memberi sumbangan di dalam sejarah pem-bangunan negara kita. Namun begitu, kombinasi etika kerja Barat dan etikakerja Jepun masih belum menjamin kewujudan etika kerja yang unggul.Pembinaan etika kerja yang unggul tidak mungkin dapat direalisasikan tanpamengambil asas-asas etika yang komprehensif. Etika kerja yang mempunyaitingkat keunggulan tertinggi dapat dibina apabila Islam dengan kesempur-naan dan keuniversalan ajarannya dijadikan asas seperti yang ditegaskanoleh Affandi Hassan:5

"Adanya perasaan takutkan Allah yang dibentuk oleh Islam dikalangan anggota organisasi, dengan kesedaran kepada ke-dudukan mereka sebagai hamba Allah, akan memungkinkanwujudnya suasana beradab dalam organisasi, iaitu salinghormat-menghormati, nasihat menasihati, saling bekerjasamauntuk kebaikan dan bekerjasama untuk membasmikan ke-jahatan, penuh dengan keakraban berdasarkan kejujuran dalamperhubungan yang tujuannya untuk memperbaiki dan mem-bangun, bukan untuk meruntuhkan dan menghkhianati.Suasana beradab yang dicetuskan oleh Islam inilah yang akanmenyerlahkan kewujudan "tauhidic worldview" dalam orga-nisasi.

Pembinaan Etika Kerja Yang Unggul: Model SpiritualSesungguhnya kebangkitan semula Islam di Malaysia yang

mengakibatkan timbulnya keperluan untuk mengkaji semula pendekatanetika kerja yang sedang dilaksanakan merupakan satu rahmat di dalam pem-binaan negara Malaysia yang bermaruah. Kerapuhan etika kerja Barat dankelemahan asas pembinaan sosial-budaya Jepun dan Korea merupakanantara faktor terpenting yang memaksa kita mencari pendekaan alter-natif.

Jadi, hasrat mana-mana organisasi kerja untuk membina sebuah etikakerja yang unggul dan luhur perlu berlandaskan falsafah baru yang ber-sifat spiritual. Manusia dan kehidupannya adalah spiritual. Apa yangdikatakan jirim, seperti yang diakui oleh kajifizik mutakhir, bukanlah jirim,tetapi gerak, tenaga atau roh. Roh ini bersifat spiritual dan berasal dari alamketuhanan. Biarlah saya menyatakan dengan tegas bahawa suatu etika kerjabaru yang kita perlukan itu mestilah berdasarkan kepada ajaran atau agamawahyu. Daya intelek dan akal manusia semata-mata tidak dapat mencapaihakikat dan konsep-konsep yang menjadi pokok seperti kewujudan TuhanYang Esa, Hari Pembalasan, Hukum Qada' dan Qadar dan lain-lain sebagaipanduan kehidupannya.

73

Ciri-ciri Islam yang menjadikan ianya paling sesuai sebagai asas sebuahfalsafah untuk membina etika kerja yang unggul dan luhur ialah sifat-sifatkerohanian, pemodenan dan kepraktisannya. Berbeza dengan falsafah danteori-teori pengurusan moden lain yang bercorak matearialis, Islam ber-corak spiritual. Namun demikian ia tidak menolak dan mengabaikankehidupan di dunia. Malah Islam telah mewujudkan sintesis yang indahdi antara kehidupan di dupia dan kehidupan di akhirat. Konsep kehidupandalam Islam ialah bahawa kehidupan di dunia dan di akhirat adalah satudan tidak dapat dipisahkan, walaupun secara relatif kehidupan akhirat lebihpenting. Konsep ini dengan indahnya telah disimpulkan di dalam dua buahayat 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 baikkepadamu: dan janganlah mencari helah melakukan kerosakandi muka bumi."

(28: 77)

"Wahai Tuhan Kami, berilah kebaikan di dunia dan kebaikandi akhirat, dan lindungilah kami dari seksaan api (neraka).

(2 : 201)

Di peringkat ini kita dapat meyakini bahawa ajaran Islam yang begitupraktis dan pendekatannya adalah rasional dan saintifik. Seperti yangditerangkan dalam AI-Quran, iahya sesuai dan selaras dengan fitrah manusia.la menjadi nadi dan makanan ke arah pembentukan peribadi dan tatakelakuan manusia. la menumbuhkana dan menyuburkannya, laksana airmemberi makan tanam-tanaman. Pembinaan akhlak dan sahsiah luhur danunggul sangat diperhatikan oleh Islam, bahkan merupakan missinya yangterpenting seperti yang dinyatakan oleh Rasulullah s.a.w. dalam hadisnyayang bermaksud:

"Sesungguhnya aku diutus hanyalah untuk menyempurnakanakhlak"

(Riwayat Ahmad dan Baihaqi)

Jadi, prinsip utama ke arah membangunkan suatu etika kerja yang ung-gul dalam organisasi kerja ialah dengan menanamkan sifat taqwa ke dalamsetiap individu yang terlibat. Firman Allah s.w.t. dalam surah AI-Fatir, ayat28, maksudnya.-

"Petunjuk dan rahmat bagi orang-orang yang takut kepadaTuhan mereka"

Seseorang pekerja yang memiliki sifat taqwa ini akan mengerti bahawa

74

dia telah membuat persaksian tentang keesaan Allah dan mengaku Allahsebagai 'Rab' mereka. Mereka juga mengerti bahawa kelahiran mereka diatas dunia ini sudah diikat dengan perjanjian dan persaksian yang dibuat-nya sendiri melalui lafaz syahadah. Perjanjian itu menyedarkan manusiabahawa hidup ini merupakan suatu amanah dan setiap amanah mesti dipikulsebaik mungkin kerana ia akan dipersoalkan oleh Tuhan di akhirat nanti.Tidak dapat dinafikan lagi bahawa penjernihan jiwa dan kesucian rohaniyang terpancar daripada sifat taqwa adalah merupakan sumber kekuatandan dorongan kepada perlaksanaan tugas dan tanggungjawab yang palingberkesan. Ketaqwaan hati dan tanggungjawab yang paling berkesan. Keta-qwaan hati menjadi ben-teng yang paling ampuh untuk menahan seseorangdaripada menyeleweng dan bersikap tidak amanah di dalam pekerjaan danberlumba-lumba untuk memenuhi tuntutan hawa nafsu.

Sesungguhnya golongan yang memiliki hakikat taqwa akan mengakuibahawa dalam apa juga keadaan, samada di laut, di udara atau di darat,hatta dalam peti besi yang tertutup, Allah mengetahui setiap gerak per-buatan mereka merupakan sumber kekuatan dan dorongan kepadaperlaksanaan tugas dan tanggungjawab yang paling berkesan. Ketaqwaanhati menjadi benteng yang paling ampuh untuk menahan seseorang darimenyeleweng dan bersikap tidak amanah di dalam pekerjaan dan ber-lumba-lumba untuk memenuhi tuntutan hawa nafsu.

"Pada suatu hari Hadrat 'Umar Al-Khattab r.a. telah keluar dari kotaMadinah bersama-sama hamba-hambanya. Mereka berhenti di pertengahanperjalanan untuk makan tengahari. Tiba-tiba seorang budak gembala kam-bing melintasi mereka dan mengucapkan salam. Hadrat Umar menjemputbudak tersebut untuk makan bersama-sama. Beliau menolak jemputantersebut kerana sedang berpuasa. Hadrat Umar begitu kagum kerana cuacapada ketika itu sangat panas dan angin bertiup kencang. Untuk mengujibudak gembala kambing tadi, Hadrat Umar memintanya supaya menjualseekor daripada kambing jagaannya. Budak itu menerangkan bahawa kam-bing tersebut bukan kepunyaan dirinya. Dia hanya diupah oleh tuannyauntuk menjaga dan memberi makan rumput.

Hadrat Umar terus mahu menguji budak tersebut dengan membericadangan bahawa dia boleh menipu tuannya dengan alasan seekor kamb-ing telah dibaham oleh serigala. Dengan cepat dan tegas anak gembala itumenjawab, "Waaina Allah?" (Maksudnya, dimanakah Allah yangMaha Esa,Yang Maha Mengetahui,melihat segala tingkah laku dan perbuatanseseorang, baik terang-terangan atau tersembunyi). Mendengar jawapanitu Hadrat Umar lalu menepuk punggung anak gembala itu sambilmengatakan, "shadaqta" benarlah engkau, engkau anak jujur. Lalu HadratUmar menemui tuan budak gembala itu dan membebaskannya" .6

Lihatlah! kerana tebalnya ketaqwaan di hati anak gembala tadi makaia tidak mahu mengkhianati kepercayaan atau amanat majikannya. la tidak

75

tergiur dengan wang yang banyak ditawarkan kepadanya walaupun di saatitu 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 organisasikerja jika sekiranya manusia yang menganggotai organisasi itu menerimakedudukannya sebagai hamba Allah, satu posisi yang paling mulia dantinggi berbanding dengan ciptaan-ciptaan Allah s.w.t. yang lain. Di sisiAllah s.w.t. semua manusia adalah sama kecuali hanya tahap ketaqwaanyang mereka miliki mewujudkan perbezaan di antara mereka.

Adanya perasaan takutkan Allah di dalam hat'i kecil setiap ahli organi-sasi kerja akan mewujudkan suasana beradab dalam organisasi — suasanasaling hormat-menghormati, nasihat-menasihati, saling bekerjasama untukkebaikan dan pembasmi kejahalan. Perhubungan di antara satu sama lainlebih berteraskan semangat kejujuran, ingin membaiki dan membangun,bukan mengkhianati atau meruntuhkan.

Islam juga member! penekanan yang berat terhadap konsep pertang-gungjawaban (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 mengerjakankejahatan, meskipun seberat zarah, akan dilihatnya (balasan)kejahatan itu"

Pengurusan moden, walaupun menekankan konsep di atas tetapi mem-bataskan kepada aspek-aspek superficial yang sempit. Lantaran itu, darisegi praktiknya dalam organisasi kerja, konsep tersebut hanya menjadimainan di bibir anggota-anggotanya dan tidak berjaya mewujudkanperadaban yang murni. Konsep pertanggungjawaban yang dipegang olehseorang pekerja musiim, samada pengarah atau seorang pelayan pejabattidak terbatas kepada skop pemerhatian dan penelitian manusia sahaja,tetapi lebih dari itu — pertanggungjawaban kepada Allah s.w.t. — TuhanPenguasa Alam Semesta.

Melalui konsep ini Islam mengajar manusia supaya sentiasa berwaspadadan menilai dengan tepat segala amal perbuatannya menurut ukuran Pen-ciptaNya sendiri. Ini adalah kerana keseluruhan amal perbuatannya di duniaakan menentukan sejauhmana dia telah menyempurnakan atau menyele-weng dari amanah yang dipertanggungjawabkan di atas bahunya. Konseppertanggungjawaban atau perhitungan amal ini merupakan aspek pentingdalam budaya kerja berasaskan Islam. Ini adalah selaras dengan hakikatkewujudan manusia yang tidak dijadikan sia-sia dan tidak dibiarkan begitusahaja.

76

Menurut prinsip Islam, untuk melaksanakan konsep pertanggung-jawaban yang berkesan, sistem rekod, kad perakam waktu, laporanpenilaian prestasi dan sebagainya tidak begitu penting. Kepercayaan kepadaadanya hari Akhirat dan perhitungan amal, secara logiknya memberitahumanusia akan adanya hukuman dan dua bentuk kesudahan akhir bag!manusia — iaitu beruntung (baik) atau merugi (buruk). Dalam perkataanlain, dua kemungkinan belasan; nikmat Syurga atau siksa Neraka sentiasaberada dalam bayangan fikirannya.

Jadi, pengurusan organisasi kerja mengikut falsafah etika kerja Islambertujuan melahirkan manusia produktif dari segi amal solehnya, bukandari segi perbuatan fasadnya. Hari ini, kebanyakan organisasi kerjamengakui bahawa mereka produktif kerana mempunyai modal dan 'asset'yang banyak, tenaga kerja yang mahir, peralatan-peralatan dan sistem-sistem yang 'sophisticated' . Tetapi di sebalik kehebatan lahiriah itu, ber-laku keruntuhan dari aspek kemanusiaan dengan segala rupa penyele-wengan sehingga menimbulkan keadaan kucar-kacir dalam organisasikerja.

Pendekata, Islam memberi penekanan kepada konsep pertanggung-jawaban kepada Allah s.w.t. dan juga kepada majikan di dalam melaksana-kan sesuatu pekerjaan. Demikianlah juga, kalau seseorang pekerja harusmenunaikan hak-haknya kepada majikan, maka majikan pula bertanggung-jawab memberikan perkara yang sama kepada pekerjanya. Majikan harusmempunyai sifat belas-ihsan, bertimbangrasa dan bertolak ansur terhadappekerjanya.

Melakukan eksploitasi dan mengkhianati pekerja dengan membebani-nya lebih daripada apa yang diganjarkan kepadanya adalah bercanggahdengan prinsip-prinsip Islam. Sesungguhnya, menunaikan hak-hak majikanke atas pekerja-pekerja bawahannya adalah seiring dengan menunaikan hakke atas Allah s.w.t. Mengikut sebuah hadith Rasulullah s.w.a. telah bersab-da yang kira-kira maksudnya:

"Bayarlah upah pekerja sebelum peluh kering"

Ini bermakna ganjaran yang dijanjikan tidak seharusnya dilewat-lewatkan atau dikira secara sambil lewa sahaja. Jelas kepada kita terasperhubungan di antara majikan dan pekerja ialah keadilan dan kesaksa-maan. Sekiranya kedua-dua ini dapat dipupuk, maka terbinalah jalinansilaturrahim yang kukuh dan mesra di antara pihak majikan dan pekerja.Suasana harmoni yang penuh peradaban akan terserlah dalam organisasikerja yang mengamalkan etika yang unggul ini.

Satu lagi prinsip budaya kerja Islam yang tidak kurang pentingnya ialahprinsip persahabatan. Prinsip ini akan menatijahkan pemupukan suasana

77

ukhuwah atau semangat persaudaraan yang sejati di dalam pejabat atau dimana sahaja kita bekerja. Penyatuan matlamat, persaudaraan yang erat sertapertalian yang mesra di kalangan pekerja sesama pekerja dan pekerjadengan majikan adalah amat diperlukan untuk mewujudkan apa yangdipanggil di dalam ilmu pengurusan sebagai "esprit de corp". "Esprit decorp" beraiakna semangat setiakawan dan kesetiaan yang wujud dikalangan ahli sesebuah organisasi kerja demi untuk meningkatkan tahapprestasi dan tahap profesionalisme.

Konsep ini secara kasarnya mempunyai persamaan dengan Teori Zyang menekankan faktor "kekitaan", "kekeluargaan" atau lebih jelas lagipengwujudan "budaya korporat" untuk menimbulkan minat dan mening-katkan mutu kerja.7 Tetapi skop ukhuwah yang dianjurkan melalui etikakerja Islam menjangkau lebih luas daripada Teori Z kerana kesatuan yangdipupuk oleh Islam "bukan setakat ikatan luaran dan keorganisasian semata-mata, ianya adalah satu ikatan rabbani atau ketuhanan yang terbit dari kesa-tuan aqidah dan kesedaran terhadap kesamarataan manusia di sisi Allahs.w.t."8

Apa yang ketara dalam kebanyakan organisasi kerja masa kini ialahkumpulan 'crooks' (yang tidak beradab) menjadi model atau hero yangdisanjung di kalangan kakitangan. Secara ringkas, anggota-anggotaorganisasi tidak sanggup menjadi 'dai' yang dapat menyelamatkan suasanayang kucar-kacir dan porak-peranda. Mereka lebih gemar untuk menjadipemerhati kalaupun tidak sebagai penyokong terhadap kemungkaran yangberlaku dalam organisasi kerja. Ini adalah bercanggah dengan prinsip-prinsip Islam yang menganjurkan supaya umatnya tolong-menolong dalamhal-hal yang baik (kebaikan) dan taqwa.

Tolong-menolong atau kerjasama dalam berbuat kebajikan dan taqwadalam kegiatan sering diformulasikan dalam pengurusan melalui sistemkoordinasi, integrasi, sinkronisasi dan simplifikasi (KISS), agar dapat menim-bulkan ketertiban, kelancaran dan kecekapan. Sebaliknya, tolong-menolong yang boleh menimbulkan ketidaktertiban, penyelewengankerja, pembaziran waktu, tenaga dan wang akan menyebabkan produktivitisesebuah organisasi terbantut.

Melalui rangkaian prinsip-prinsip taqwa dan kesedaran memikulamanah Tuhan, maka pekerja dapat menjadikan agama sebagai sumbermotivasi yang paling kuat dan berkesan. Mereka akan berpegang kepadaformula kerja yang selaras dengan falsafah agama seperti berikut:

KERJA = AMANAH + PAHALA + RAHMAT TUHAN + GANJARAN UPAH

Jadi, pekerja sebegini akan sentiasa bermotivasi tinggi dan bersikapprogresif, dalam mengendalikan kerja tanpa perlu ditekan dari belakang

78

oleh pihak pengurusan atasan. Mereka memahami hakikat bahawa merekabckerja bukanlah sekadar hendak mendapatkan gaji, tetapi juga sebagaitanggungjawab agama dan menunaikan fardu kifayah.

Satu prinsip lagi yang tidak kurang pentingnya dalam etika kerja yangunggul ialah aspek kepimpinan. Seseorang pengurus organisasi kerja mestimenerima hakikat bahawa kedudukannya di tempat atasan itu adalah bukanhanya merupakan satu anugerah, tetapi juga satu amanah dari Allah s.w.t.Dalam perkataan lain, kedudukan itu tidak sepatutnya diterima sebagaisuatu keistimewaan, tetapi sebagai satu tanggungjawab moral yang besar.Sebagai pengurus, mereka bukan sekadar bertugas "mempengaruhi pekerjabawahan supaya membuat sesuatu kerja" seperti yang diajar olehpengurusan Barat. Kepimpinan sebagai satu amanah dalam budaya kerjaIslam mempunyai implikasi yang lebih jauh dari itu. Oleh itu para pengurusmestilah mempunyai pengalaman yang luas, berilmu pengetahuan, ber-kemahiran dan berupaya dari segi jasmaninya. Sabda Rasullullah S.A.W.yang maksudnya:

"Semua kamu adalah pemimpin dan setiap pemimpin itu ber-tanggungjawab ke atas yang dipimpinnya"

(Riwayat Bukhari)

Konsep Ibadah Sebagai Teras Pembinaan Etika Kerja Yang UnggulDengan menggunakan dinamika ibadat sebagai teras mempertahankan

status manusia dalam organisasi kerja, etika kerja yang unggul berteraskanIslam bukan sahaja dapat menegakkan perhubungan harmoni antaramanusia dengan Pencipta mereka, antara manusia dengan manusia, danmanusia dengan sumber-sumber alam, malah mampu mempertahankanperhubungan harmoni antara komponen-komponen dalaman manusia,yang terdiri daripada hati, akal, roh dan nafsu. Oleh kerana matlamatsebenar manusia ialah mencari keredaan Allah, maka bekerja sama jugaaktiviti-aktiviti kehidupan yang lain merupakan alat untuk mencapaimatlamat itu. Oleh yang demikian, sekiranya aktiviti kerja tidak diniatkansebagai ibadat, maka rugilah segala tenaga dan masa yang dicurahkan.Usahanya mungkin boleh membawa kepada penimbunan harta yangbanyak, natnun harta itu tidak membawa berkat kepada kehidupannya.9

Untuk memudahkan perbincangan, kita lihat contoh berikut. PakcikX adalah seorang petani yang tekun dan rajin bekerja. Namun begitu beliautidak pula pernah lalai menyempurnakan zakat apabila cukup nisab danhaul, dan kini menyimpan duit setakat yang termampu untuk memenuhicita-cita menunaikan fardu haji. Ericik Y pula adalah seorang pentadbir disebuah organisasi, rajin dan bertanggungjawab membangunkan taraf hiduporang-orang seperti Pakcik X. Datang dan pulang bekerja tepat pada

79

waktunya, jarang menghabiskan masanya di kantin. Tugas-tugasnyadiselesaikan sebagaimana sepatutnya dengan penuh dedikasi dan kiniberazam pula untuk mempertingkatkan lagi prestasi kerjanya. Di sampingitu, beliau juga tidak pernah lupa menjalankan tanggungjawabnya sebagaihamba Allah. Sembahyang lima waktu, berpuasa, berzakat dan bercita-citamenunaikan fardu haji.

Kita namakan usaha-usaha pertanian Pakcik X dan tugas-tugas pen-tadbiran Encik Y itu sebagai angkubah R kerana aktiviti-aktiviti harian yangdijalankan oleh mereka itu secara kasarnya mempunyai unsur-unsur yangserupa, iaitu untuk memenuhi keperluan mendapatkan rezeki agar terjaminkuasa kepenggunaan bagi diri dan ahli-ahli keluarganya. Mengikut hukumadat yang lazim, seseorang mariusia mesti mengadakan sebab untuk men-dapatkan sesuatu. Dalam kes ini, bekerja itu adalah sebabnya, manakalarezeki pula adalah natijahnya. Itulah sebabnya usaha Pakcik X dan tugasEncik Y diletakkan di bawah satu angkubah.

Selain daripada berusaha untuk mendapatkan rezeki, Pakcik X danEncik 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 taatterhadap Allah. Di sini timbul satu soalan: Apakah angkubah R tidak bolehdianggap sebagai ibadat dan terpisah langsung dari angkubah A?

Untuk mendapatkan jawapan terhadap persoalan ini, kita perlumemahami/meneliti erti ibadat terlebih dahulu. Secara kasar, ibadat ertinyataat, menyembah, patuh dan tunduk kepada Allah, yakni mengabdikan dirikepada Allah dengan ikhlas samada dengan perkataan atau perbuatan, secaraterang atau tersembunyi. Kesemua ini merupakan alat bagi manusia untukmembersihkan jiwa dan menyucikan amal supaya sentiasa hampir denganAllah.

Oleh yang demikian, angkubah A adalah ibadat asas dan akan diterimaoleh Allah sekiranya pelaksanaan itu dilakukan dengan duasyarat. Pertama,niat Pakcik X dan Encik Y itu ikhlas kerana Allah. Kedua, Pakcik X danEncik 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, tetapiterletak di bawah bentuk yang kedua, yakni ibadat umum. Usaha per-tanian Pakcik X dan tugas-tugas pentadbiran Encik Y adalah kerja-kerjaharian mereka sebagai alat atau sebab untuk memenuhi tuntutan-tuntutannaluri dan ahli-ahli keluarganya. Umumnya, ia boleh dikategorikan sebagaiibadat atas dua alasan. Pertama, ketaatan Pakcik X menggunakan sumberalam sebagaimana yang diperintah oleh Allah serta ketekunan Encik Ymembantu Pakcik X, dan kedua, kegigihan Pakcik X dan Encik Y dalam

80

mencari nafkah untuk diri dan ahli-ahli keluarganya sebagaimana yang di-wajibkan oleh Allah. Namun begitu, secara lebih mendalam dan tepat,angkubah R ini menjadi ibadat sekiranya Pakcik X dan Encik Y memenuhilima syarat berikut:

1. Niat mereka kerana Allah2. Isi ataupun kandungan usaha dan tugas mereka tidak melanggar

syariat3. Pelaksanaannya mengikut syariat4. Natijah atau hasilnya juga tidak bercanggah dengan syariat5. Segala usaha dan tugas-tugas mereka itu tidak melalaikan mereka

dari menunaikan ibadat-ibadat asas atau apa yang disebut ibadatformal

Lima syarat ini tidak hanya tertumpu kepada angkubah R semata-mata,tnalah meliputi semua aktiviti manusia. Dalam kelima-lima syaratinilah terangkumnya motivasi ke arah melaksana dan menegakkan etikakehidupan yang dianjurkan oleh Islam. Umpamanya, syarat pertama sen-tiasa mendekatkan manusia kepada Allah dan mempertahankan statusnyasebagai khalifah Allah; syarat kedua memastikan punca sumber yang halal;syarat ketiga membentuk corak kepenggunaan yang sederhana, baik padaperingkat sumber alam sebagai alat pengeluar atau pada peringkat barangankepenggunaan terakhir; syarat keempat melahirkan manusia yang ber-syukur; dan syarat kelima mencegah manusia daripada lalai melakukanibadat asas.

Katakanlah angkubah R ini dilaksanakan oleh Pakcik X dan Encik Ydalam rangka lima syarat tadi, dan angkubah A juga dikerjakan dalam rangkadua syarat yang telah kita sebutkan, maka beruntunglah kedua-duanyakerana segala tindak-tanduk mereka, baik dalam bentuk angkubah A (ibadatasas) atau angkubah R (ibadat umum) adalah merupakan ibadat kepada AllahAzzawajala. Dengan perkataan lain, penglibatan Pakcik X dan Encik Y dalamproses pembangunan kerohanian yang dimanifestasikan oleh angkubah Adan pembangunan jasmaniah yang dimanifestasikan oleh angkubah Radalah merupakan ibadat yang diredai oleh Allah. Kedua-dua ibadat asasdan umum ini mesti dilaksanakan selari serta disokong oleh amalan utamakerana etika kerja berteraskan Islam adalah falsafah yang menyatupadukanpembinaan kerohanian dan jasmaniah, menegakkan perhubungan menegak(Hablum-minallah) dan mendatar (Hablum-minannas). Ibadat asas berdirisebagai fardu ain, manakala ibadat umum pada peringkat masyarakat ber-diri sebagai fardu kifayah. Oleh itu, sekadar melakukan angkubah R atauibadat umum semata-mata adalah tidak lengkap tanpa melaksanakanangkubah A atau ibadat asas yang disebut sebagai fardu aln. Malahan ianyadianggap mengabaikan asas dan dasar Islam itu sendiri kerana ibadat asasatau fardu ain itu adalah tapak dan tiang Islam. Begitulah juga sebaliknya,tidak cukup mengerjakan ibadat asas dan fardu ain semata-mata tanpamelaksanakan ibadat umum atau fardu kifayah.

81

Kita buat misalannya begini, Pakcik X dan Encik Y melaksanakanangkubah R dengan penuh dedikasi, ikhlas, jujur dan amanah, tecapi tidakmemenuhi lima syarat tadi, malah mengabaikan angkubah A. Atau se-baliknya, Pakcik X dan Encik Y terlalu asyik melaksanakan angkubah Adan mengabaikan pula angkubah R. Dalam keadaan demikian, Pakcik Xdan Encik Y sebenarnya telah memisahkan antara ibadat asas dengan ibadatumum, antara fardu ain dengan fardu kifayah. Oleh yang demikian, merekasebenarnya melaksanakan sebahagian daripada tanggungjawabnya sahaja.Sesungguhnya ibadat tanpa tapak tidak boleh berdiri. Ringkasnya angkubahA dan angkubah R mempunyai perhubungan yang sangat rapat di manakedua-duanya merupakan sumber pembangunan rohani dan jasmani.

Walaupun pada mata kasar, Pakcik X dan Encik Y agak terpisah dalamkonteks tugas dan aktiviti harian (angkubah R), namun pada hakikatnyamereka bercantum pada tapaknya, yakni dalam ibadat asas mereka(angkubah A). Apabila angkubah A sebagai tapak dan tunjang dilaksanakansecara sempurna, maka aktiviti-aktiviti angkubah R juga dilaksanakan secaradedikasi. Kendatipun fungsi mereka agak berbeza, di mana pakcik X denganpertaniannya dan Encik Y dengan pentadbirannya, namun peranan kedua-dua mereka daripada perspektif pembangunan berteraskan Islam adalahsama penting. Pakcik X bertani kerana memenuhi tugasnya sebagai pen-cari nafkah di mana hasil daripada pertanian itu menjadi makanan utamakepada orang-orang bukan pertanian seperti Encik Y. Encik Y pula me-menuhi pencarian nafkahnya melalui penyaluran kemudahan-kemudahanuntuk pembangunan kepada orang-orang seperti Pakcik X. Mereka saling:erfungsi. Sekiranya fungsi ini dilaksanakan dalam rangka lima syarat yangJisebutkan tadi, dan mereka tidak meninggalkan pelaksanaan angkubahA, maka mereka menyempurnakan tuntutan fardu ain dan fardu kifayah.

KesimpulanApabila manusia hampir dengan penciptaNya melalui rasa penghor-

matan dan penyerahan yang sungguh-sungguh, maka ibadat menjadi satutenaga yang amat dinamik bagi manusia itu sendiri terutama bagi meng-hadapi tuntutan kerjayanya di mana sifat-sifat positif seperti sabar, tegasdan mempunyai azam yang kuat sentiasa terurus di dalam dirinya. Hal inidapat dicapai jika ibadat itu dilakukan dengan penuh pemusatan mentaldan fizikal, rohani dan jasmani.

Sesungguhnya etika atau budaya kerja unggul berteraskan Islam mem-punyai falsafah, konsep, premis dan epistemologinya tersendiri. lamerupakan sebuah model kerja yang luhur yang dapat menyelamatkanorganisasi dari bencana penyelewengan dan sekaligus menjamin pen-capaian produktiviti yang tinggi dalam pengertian 'al-falah' (Kejayaanhakiki).

82

NOTA AKHIR

1. Razali Mat Zin. 'Prinsip-prinsip Islam Sebagai Dasar PembinaanPeradaban Dalam Organlsasi Kerja*. Kertas kerja yang diben-tangkan dalam Kursus Ekonomi Islam di Universiti Islam Malayapada 16—18 hb November, 1987, m.s. 2.

2. La bib Al-Saie. Pekerjaan dan Kaum Buruh. Satu Analisa DariSudut 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 Peng-

urusan Masa Klni:.Ke Arab Mencari Model Alternatif'. JumalIntan (Pembangunan dan Pentadbiran). Institusi Tadbiran AwamNegara: Kuala Lumpur, 1986, m.s. 63.

6. Sheikul-Hadith Maulana Muhamad Zakariyya. Virtues of Charityand Haj. Dini-Book Depot: Delhi, 1985, m.s. 269.

7. Fredick, Herzberg. An End To Hierarchy and Competition.(2nd Edition). Franklin Walts: New York, 1973-

8. Wan Izuddin Wan Sulaiman 'Falsafah dan Etika Kerja Menu rutIslam*. 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 DakwahIslamiah Malaysia: Kuala Lumpur, 1976, m.s. 22.

11. op. cit., Pembangunan Berteraskan Islam, m.s. 57.

83

BIODATA

Name:Jiwa Mohd. IsaDate of Birth:16.10. I960Place of Birth:Taiping, Perak,Marital Status:MarriedQuali fa cations:Masters in International Management (Finance &Banking), The American Graduate School of Inter-national 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 (2L/i Years)

84

KONSEP PENGURUSAN DARIPERSPEKTIF ISLAM

OlehJIWA MOHD ISA

Kulliyyah EkonomiUniversiti Islam Antarabangsa

"Telah nampak kerosakan di darat dan di laut disebabkan per-buatan tangan manusia, supaya Allah merasakan kepada merekasebahagian dari (akibat) perbuatan mereka, agar mereka kem-bali ke jalan yang benar." (30:41)

Dari mafhum firman di atas, kita mendapat jawapan akan apa yangpatut dilakukan untuk menghindarkan segala gejala buruk di dalam pen-tadbiran dan pengurusan. Pengurus mestilah mentadbirkan agensinyadengan berpegang kepada nilai-nilai hidup yang selaras dengan tugas asalmanusia, yakni diutus sebagai khalifah Allah di muka bumi ini. Pengurusbertanggungjawab untuk melaksanakan tugasnya ke arah mencapai kehar-monian dan keadilan dalam hidup orang-orang bawahnya dan jugamasyarakat sekelilingnya.

Selalunya di dalam mana-mana perbincangan atau simposium-simposium pengurusan, tumpuan diberikan kepada aspek-aspek yangberhubung kait dengan mutu pengurusan dan produktiviti yang mengarahkepada mencapai keuntungam maksima. Hasilnya wujudlah berbagaifalsarah, konsep, prinsip dan sebagainya bagi mencapai matlamat itu.

Tujuan penulis ialah untuk mengutarakan pandangan terutamamengenai Islam di dalam pengurusan.Di dalam mencapai matlamat di atas,rencana ini akan dibahagikan kepada lima bahagian, iaitu:

I. Tujuan pengurusanII. Sifat pengurus

III. Fungsi dan kaedah pengurusanIV. Cadangan ke arah pelaksanaan pengurusan IslamV. Rumusan

TUJUAN PENGURUSANUmumnya pengurusan ialah satu bidang yang mengkaji fungsi manusia

dalam tugasnya ke arah matlamat akhir iaitu produktiviti yang tinggi diorganisasi yang dipertanggungjawabkan. Pada dasarnya keperluan kepadapengurusan 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 tetapifungsi dan kaedah pengurusan itu yang bersifat "value loaded". H.C. deBettignies dari INSEAD, menyarankan:

"Malaysia today is confronted with significant pressures forchange. However, "change" is not the issue. The issue is themanagement of change. How to influence both the domesticand the international environment. How to manage change."

Isu yang beliau timbulkan ialah bagaimana hendak mengurus per-tukaran fungsi dan kaedah pengurusan. Tetapi Bettignies telah mening-galkan satu perkara yang paling penting di dalam saranannya itu, iaituapakah nilai yang hendak ditukar? Adakah ini bermakna kita menukar nilaiMalaysia kepada nilai Barat atau mencari satu nilai baru yang sesuai untukrakyat berbilang kaum di Malaysia ini?

Sekiranya kita mengatakan bahawa yang paling sesuai ialah menciptanilai baru untuk bidang pengurusan di Malaysia, maka nilai yangsebagaimana pula yang mampu memenuhi selera'pengurus yang berbilangkaum di negara kita ini? Dan sekiranya kita berjaya mencipta nilai baru'.tu, dapatkah kita memberi jaminan bahawa ianya paling ideal dan pengurusii Malaysia tidak perlu mencari-cari lagi nilai-nilai pengurusan yanglainnya.

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 tidakperlu dipertikaikan lagi akan keberkesanannya di dalam pengurusan.

Mempunyai nilai yang berkekalan adalah mustahak kerana keputusanyang dibuat oleh seseorang pengurus itu adalah tertakluk kepada nilai-nilaiyang dipegangnya. Sekiranya nilai yang ada padanya berubah-ubah, makaagak sukar baginya melaksanakan tugasnya dengan cara yang konsistenmenyebabkan corak pengurusannya dilihat sebagai tidak cekap. Oleh ituadalah wajar untuk membekalkan pengurus dengan nilai yang berkekalandan yang mampu menjamin kesejahteraan hidup masyarakat sekeliling.

FALSAFAH PENGURUSANPerkataan falsafah yang berasal daripada perkataan Latin pada asasnya

merupakan pemikiran rasional yang berdasarkan kepada pertimbangan akalyang bersifat spekulatif ke arah menarik sesuatu konsep atau nilai hidupmanusia dalam aspek-aspek tertentu. Pembentukan falsafah pula adalah ter-takluk kepada fakta-fakta seperti matlamat dan pandangan hidup, dan nilaimoral yang sentiasa dipengaruhi oleh masa, tempat, suasana sekeliling dansusunan institusi masyarakat itu. Oleh kerana kesemua pemboleh ubah

86

(variables) ini sentiasa bertukar menurut peredaran masa dan akal flkiransesuatu tamaddun itu, maka dengan sendirinya timbullah falsafah yangberbeza sepertimana yang terdapat dalam tamaddun Barat. Lantas, penger-tian yang dibawa oleh fahaman Barat itu secara langsung membentukfalsafah pengurusan sebagaimana yang dipraktikkan oleh hampir setiappengurus 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 perlukepada falsafah dalam menyelaraskan segaia aspek hidup manusia keranaia berlandaskan kepada fahaman Tawhid. Maka konsep Tawhidlah yangmenjadi asas dan benteng kepada bidang pengurusan di mana konsep inimampu menjalinkan ikatan di antara pengurus dengan (!) PENCIPTAnya(Hablulminallah) dan, (2) sesama manusia (Hablumminnas).

Perhubungan pengurus dengan Allah S.W.T. adalah merupakan satuhubungan hamba dengan khaliqnya. Sebagai hamba, dia akan hanya taatkepada perintah tuannya sahaja. Justeru itu, ia bebas dari ikatanmengagungkan inovasi-inovasi manusia seperti perundangan, adat, corakpemikiran, teori-teori dan falsafah-falsafah yang hanya bersumberkankepada fikiran dan keupayaan manusia itu sendiri yang bersifat terhad. Per-talian ini menjadi lebih kukuh lagi dengan diberi amanah sebagai khalifahAllah di muka bumi ini. Oleh itu, pengurus memerlukan penyerahan diriyang sepenuhnya dan beriman kepada Allah dalam aspek akidah, akhlak,ibadah dan syariat, di mana segaia aktiviti dan perjuangan adalah ber-tujuan untuk mendapat keredhaan Allah S.W.T. Ia juga merupakansatu manifestasi cinta dan pengabdian dengan pengakuan LAA ILAAHAILLALLAH. Keterangan ini jelas dalam flrmanNya yang bermaksud:

"Tidaklah AKU jadikan jin dan manusia melainkan supayamereka menyembah AKU."

(Al-Ankabut: 1-2)

Pengertian ayat di atas membawa maksud bahawa manusia di ciptauntuk menjalankan tugas yang telah ditetapkan oleh Tuhan ke atas cip-taanNya. Maka perbezaan yang wujud di antara pengurus moden dan Islamterletak pada kepercayaan dan keyakinan ke atas penerimaan wahyu sebagaipetunjuk. Pengurus moden pada dasarnya telah menolak kewujudan MahaPencipta dan menganggap alam sebagai sedia ada atau satu fenomenaevolusi. Secara langsung pandangan ini telah membawa mereka ke arah'self fulfilling prophecy'. Objektif pengurus moden adalah semata-matakebendaan atau wang dalam erti kata yang sebenarnya. Wang dijadikanmatlamat dan bukan sebagai alat ke arah mencapai matlamat hidupnya.Tetapi bagj pengurus yang menerima wahyu sebagai petunjuk, bukan sahajadapat mencapai matlamat keduniaannya tetapi juga dapat memperseim-bangkannya dengan keperluan rohaninya.

87

SIFAT PENGURUSPengurus sentiasa menampilkan diri mereka sebagai insan yang

berkemampuan untuk memberi dan menerima kasih sayang, bersikapjujur, amanah, bertanggungjawab dan belas kasihan. Di samping itu ia jugaberkeupayaan untuk melakukan kezaliman, kecaman, kebencian, ketidak-adilan dan kemusnahan bukan sahaja terhadap dirinya tetapi juga kepadamasyarakat dan alam maya.

Persoalannya sekarang ialah kenapa manusia mempunyai dua jenis sifatyang berlawanan? Untuk menjawabnya kita perlulah menyelidik terlebihdahulu akan kejadian dan sifat semulajadi manusia itu. Firman Allah yangbermaksud:

"Dan (ingatlah), ketika Tuhanmu berfirman kepada paraMalaikat: Sesungguhnya Aku akan menciptakan seorang manu-sia dari tanah liat kering (yaug berasal) dari lumpur hitam yangdiberi bentuk. Maka apabila Aku telah menyempurnakan ke-jadiannya dan telah meniupkan ke dalamnya roh Ku, makatunduklah kamu dengan bersujud."

(Al Hijr: 28-29).

Dari ayat di atas, kita dapati bahawa manusia dicipta dari dua unsuryang 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 danhanya menerima pengaruh tetapi tidak mempengaruhi, iaitu pasif. Hal inibertentangan dengan sudut kerohanian. Rohaniah ini mencerminkansemangat dan keinginan untuk menaiki ke tahap kemuliaan di sisi AllahS.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, ber-fikir, merasa dan sebagainya. Jasmaniah hanyalah merupakan 'rumah' yangdidiami oleh 'tuannya' iaitu roh. Jadi yang mempunyai kuasa terhadap dirimanusia' itu bukanlah jasmaniah tetapi rohaniahnya.

Oleh itu pengurus yang menolak langsung akan peranan rohanisebenamya adalah bersifat seperti tanah, iaitu kaku dan tidak mampumempengaruhi, tetapi senang dipengaruhi; atau dalam erti kata lain nilaidirinya berada di peringkat An Nafe al-Ammarah (jiwa yang tergoda).An Nafs al-Ammarah ialah di mana manusia menjadi khalifah kepadasyaitan. Nafsunya ialah nafsu haiwaniah yang tidak mempergunakan akalyang diberi. Dia juga sudah tidak dapat membezakan antara baik dan buruk,dan matlamatnya hanyalah semata-mata ke arah kebendaan sahaja walaupunterpaksa 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 peringkatmanakah pula nilai diri seseorang yang mempergunakan akalnya?

Seseorang pengurus yang mempergunakan akal tidak akan menolakakan peranan rohaninya. Dengan mengambilkira unsur kerohanian,pengurus ini dikatakan berada di peringkat An Nafs al-Mutma'inah (jiwayang tenteram). Berpandukan akal, seseorang itu akan dapat mengatasi go-daan syaitan dan mampu menguasai dirinya agar bersifat dengan sifatketuhanan. Ini bukan bererti menjadikan dirinya Tuhan cuma sekadarmempunyai sifat-sifat kemuliaan seperti penciptanya yang serba sem-purna itu.

Di antara kedua nilai diri di atas yang agak ekstrim ini ialah apa yangdisebut An Nafs al-Lawwamah (jiwa yang memperingatkan). Pengurusyang berada di peringkat ini ialah yang menggunakan akalnya tetapi masihtidak bebas sepenuhnya dari pengaruh nafsu kejahatannya. Di peringkatini, pengurus itu masih dapat membezakan antara baik dan buruk tetapioleh kerana kurang kuat pengaruh akalnya itu, maka ada kalanya ia ber-sifat berlawanan dengan kehendak akalnya, iaitu dengan melakukankemungkaran.

Di atas tadi kita telah memperkatakan tentang peranan akal. Tetapiapakah dia sebenarnya akal itu. Adakah akal itu serupa dengan fikiran?

Akal (intelek) scbagai pengimbang dan penghubung antara kehendakjasmani dan rohani adalah berasas kepada tiga sumber: ilmu yang ber-sumberkan wahyu (Al-Quran dan As Sunnah) sebagai petunjuk, fikiran,logik dan pengalaman. Fikiran pula berfungsi untuk menentukan samadasesuatu itu logik atau tidak. Tanpa akal keseimbangan perjalanan hiduptidak akan dinikmati kerana proses berfikir akan hanya memberi jawapansecara logik dan terhad kepada pengetahuan dan pengalaman yang ada.Oleh kerana pengurus-pengurus moden hanya menggunakan fikiranmereka untuk mencari kaedah pengurusan yang ideal, maka hingga ke hariini mereka masih lagi tercari-cari akan kaedah pengurusan yang ideal itu.Allah yang berkuasa mengetahui akan kelemahan ciptaanNya itu. Makaditurunkannya wahyu agar manusia mendapat manfaat daripadanyabilamana wahyu itu digabungkan dengan fikiran manusia di dalammenyelesaikan segala masalah yang dihadapi. Dengan sebab itu I ah Islammenuntut umatnya menggunakan fikiran bersama wahyu. Ini jelas dalamfirman Allah yang bermaksud:

"Sesungguhnya di dalam penciptaan langit dan bumi, silihbergantinya malam dan siang, bahtera yang berlayar di lautmembawa apa yang berguna bagi manusia dan apa yang Allahturunkan dari langit berupa air, lalu dengan air itu Dia hidupkanbumi sesudah mati (kering)nya dan Dia sebarkan di bumi itu

89

segala jenis haiwan, dan pengisaran angin dan awan yang di-kendalikan antara langit dan bumi; sungguh (terdapat) tanda-tanda (keesaan dan kebesaran) Allah bagi kaum yang memikir-kan (berakal)".

(Al-Baqarah: 164)

Apabila manusia disuruh berfikir maka dengan sendirinya ia menun-jukkan bahawa manusia telah diberikan iradah, iaitu kebebasan untukmemilih. Hak kebebasan memilih ini pula membawa implikasi bahawamanusia mempunyai kebebasan sepenuhnya untuk mengurus diri dansuasana sekelilingnya. Tetapi iradah yang mutlak adalah terletak di sisi YangMaha Berkuasa. Kebebasan memilih inilah yang membolehkan manusiasamada memilih perjalanan hidup yang diredhai Allah atau yang sebaliknya.

Dengan kebebasan yang diberi ini akan wujudlah perasaan dalam diriseseorang itu rasa tanggungjawab ke alas pilihannya itu. Sejauh manakesedaran tanggungjawab ini adalah bergantung kepada tahap nilai diri(An Nafs A-Ammarah, Al-Lawwamah atau Al-Mutma'innah) yang adapadanya. Justeru itu, tingkah laku dan pengurusan sehari-hari seseorangpengurus melalui kesedaran ini akan mencerminkan keimanannya sepertiyang 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; danbarang siapa yang sesat maka sesungguhnya dia tersesat bagidirinya sendiri".

(Al-Israa: 15-17)

KAEDAH PENGURUSANAmanah 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 sajamengatakan: Kami telah beriman, sedang mereka tidak diujilagi? Dan sesungguhnya Kami (Allah) telah menguji orang-orangyang sebelum mereka, maka sesungguhnya Allah mengetahuiorang-orang yang benar dan sesungguhnya Dia mengetahuiorang-orang yang dusta."

(An-Ankabut: 1-2)

Ujian yang menjadikan sistem hidup cara Islam bersifat dinamisdatangnya dari interaksi manusia atau pengurus itu dengan masyarakatsekelilingnya. Oleh itu di dalam mencari kaedah pengurusan yangbersesuaian, maka adalah perlu terlebih dahulu mengkaji apakah kehen-dak dan keperluan hidup bermasyarakat itu kerana tanpa kerjasama yang

90

erat antara sesama manusia maka pembentukan sesebuah negara yangmakmur tidak mungkin diwujudkan. Ini dijelaskan oleh Allah S.W.T. dalamfirmanNya yang bermaksud:

"Wahai umat manusia! Sesungguhnya Kami menciptakan kamudari lelaki dan perempuan, dan Kami telah menjadikan kamuberbangsa- 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 lebihtaqwanya di antara kamu (bukan yang lebih keturunan ataubangsanya)".

(Al-Hujurat: 13)

Ayat ini menunjukkan tuntutan Islam terhadap hidup bekerjasama kearah membina satu masyarakat yang adil dan sejahtera. Hukum tablemanusia yang dijadikan Allah suka kepada hidup bermasyarakat. Keadaansedemikian diperkuatkan lagi dengan keadaan manusia yang dicipta Allahdalam keadaan serba kekurangan dan berbeza dari segi keupayaannya tetapimempunyai kemahuan yang tidak terbatas sehingga tiada keupayaan un-tuk memenuhinya secara bersendirian. Oleh kerana sifat keupayaan semula-jadi manusia berbeza, maka kekurangan dalam diri manusia itu akan hanyaboleh dipenuhi melalui sikap tolong menolong di antara satu samalain.

Keadaan tuntutan seperti di atas akan membuatkan seseorang pengurusitu melihat dugaan yang dihadapinya sebagai satu cabaran dan bukanmasalah. la tahu bahawa ia akan mendapat kerjasama dari rakan-rakannyaatau pun orang-orang bawahannya bilamana ia menghadapi masalah. Pan-dangan hidup sebeginilah yang akan menjadi punca motivasi kepadapengurus itu untuk tampil ke hadapan ke arah menjayakan dan mening-gikan lagi produktiviti di dalam perlaksanaan tugasnya. Ini adalah selarasdengan konsep ukhwah (persaudaraan), amal (kerja), rezeki, qada' danqadar seperti yang dikehendaki oleh Islam atas umatnya.

Situasi yang berlainan akan ditemui bilamana pengurus itu tidak ikhlasdalam penerimaannya akan tuntutan hidup bermasyarakat seperti yangdisarankan oleh Islam sebagaimana yang tersebut di atas. Dia mungkinmenindas ataupun di tin das.

Cabaran dan dugaan dijadikan sebab untuk mengaut keuntunganberlebihan. Amalan yang tidak sihat ini akan membentuk keadaan di manamasyarakat akan bersikap individualistik dan egoistik di mana dengan pen-capaian yang diperolehi itu menyebabkan wujudnya suasana tidak tenteramdi dalam kehidupan masyarakat itu.

Pepatah Melayu ada mengatakan bahawa 'beras secupak tak akan jadi

91

segantang'. Pepatah ini sebenarnya adalah tidak bercanggah dengan ajaranIslam. Sehebat mana sekali pun usaha seseorang pengurus itu untuk men-capai matlamat organisasinya, namun dia akan menemui kegagalansekiranya ditakdirkan ianya tidak berjaya. Di sini pengurus tidaklah bolehberputus asa dan merasa kecewa lantas memarahi orang-orang bawahan-nya dengan mengatakan bahawa kegagalan itu adalah berpunca darikelemahan mereka dan bukan dari dirinya sendiri. Dia sepatutnya memberisemangat kepada ahli-ahli organisasinya itu dengan mengatakan bahawakegagalan yang mereka hadapi itu dijadikan sebagai pengajaran. Cara beginimungkin akan dapat menanamkan semangat di dalam setiap jiwa ahli-ahliserta juga dirinya sendiri untuk berkerja dengan lebih gigih lagi untukkebaikan bersama.

Selepas memahami hakikat hubungan hablununinannas ini, kitaakan tinjau pula persoalan akan bagaimana hendak membentuk danmengurus tenaga pekerja selaras dengan norma-norma yang diperlukanoleh sesebuah organisasi itu. Norma-norma yang diinginkan itu adalah yangmengambil kira hubungan manusia dengan penciptanya dan hubunganmanusia sesama manusia.

Demi mencapai matlamat di atas, maka pembentukan organisasi ituharuslah dibentuk dalam konteks amal makruf nahl mungkar. Ini.ber-tujuan untuk berfungsi sebagai hamba dan khalifah Allah demi menjaminkeamanan dan mencari keredhaanNya. Kaedahnya adalah melalui peng-gunaan lima prinsip pengurusan, iaitu: (1) syura (2) keadilan (3) kebebasan(4) persamaan dan (5) kebebasan untuk pekerja membuat tuntutanmahkamah terhadap sebarang penyelewengan di dalam pengurusanorganisasinya. (Mohammad S. El-Awa).

Syura (Mesyurah)Di dalam proses membuat keputusan, sistem syura merupakan pro-

ses yang dituntut oleh Al-Quran (As-Syura, 38). Tetapi syura di sini bukanbermakna hanya meminta nasihat dan pendapat, bahkan lebih daripadaitu seperti apa yang dikatakan oleh Fazlul Rahman:

"Syura, then does not mean one person asks the other foradvice but rather mutual advice through discussion on anabsolutely equal footing. This implies directly that the Head orthe Chief Executive cannot simply reject the decision arrivedat through Syura."

Petikan di atas membawa implikasi bahawa syura mampu mewu-judkan pertalian erat di antara majikan dan pekerjanya. Pekerja juga merasadiri mereka bermakna kerana suara mereka semasa mesyuarat itu tidakdiketepikan. Melalui perbincangan itu juga kedua-dua pihak, yakni pe-kerja dan majikan, saling faham memahami keadaan yang dihadapi oleh

92

kedua-duanya di dalam mencapai matlamat organisasi. Perasaan fahammemahami ini akan dapat menghindarkan prasangka buruk sesama merekadan juga sikap untuk mencapai kepentingan diri sendiri dapat dikawal.Secara automatis, penggunaan syura merupakan inovasi dan dapat menim-bulkan perasaan iltizam terhadap organisasi yang diwakili dan seterusnyameningkatkan produktiviti.

Kaedah syura ini memang ada diamalkan oleh setengah pengurusmoden di Malaysia, namun kesannya tidak seperti yang diharapkan. Iniialah kerana syura yang diamalkan itu bukanlah sebagaimana yang terdapatdalam ertikata syura yang sebenarnya, malah lebih merupakan satu tradisipengurusan. Keputusan mesyuarat yang diputuskan seringkali (jika tidakselalunya) berat sebelah kerana pengurus terpaksa mengambil kira kepen-tingan dirinya dan juga golongan atasan yang terlibat demi kepentingankedudukan, ekonomi, politik dan sosial mereka.

KeadilanPada amnya, manusia inginkan keadilan untuk menjaga hak-hak asasi

mereka. Islam juga pentingkan keadilan demi untuk mewujudkan masya-rakat yang harmoni. Tetapi keadilan yang difahami oleh semua golonganadalah tidak sama ekoran dari nilai-nilai hidup yang berlainan.

Undang-undang yang dibekalkan kepada pengurus-pengurus adalahmerupakan undang-undang yang diadakan oleh satu golongan manusiayang mewujudkannya atas dasar kata sepakat. Justeru itu, undang-undangini bersifat relative. Keadaan ini membuatkan undang-undang itu sentiasamenghadapi perubahan mengikut masa dan tahap nilai diri masyarakatketika itu. Perundangan Tuhan yang bertujuan untuk membekalkan satunorma yang teguh lagi kekal diabaikan.

Keadilan tidak akan kekal sekiranya pengurus jahil tentang Hmufiqhdan muamalat ini. Dan harus kita ingat, iaitu konsep syura dan keadilanbertindak seiringan. Sistem pengurusan akan cacat sekiranya salah satudaripadanya tidak diamalkan dengan cara yang sepatutnya.

KebebasanKebebasan yang dimaksudkan di sini ialah kebebasan bertindak dalam

batas hukum-hukum perundangan. Kebebasan mutlak cuma akan dapatdinikmati di alam akhirat nanti. Konsep ini perlu dihayati demi mengawalhak-hak asasi manusia lain. Konsep bebas ini juga bermakna bebas untukmelaksanakan sesuatu yang tidak bercanggah dengan hukum-hukum syaraktanpa dibelenggu oleh hawa nafsu ataupun pengaruh brang-orang atasan.Berpunca dari sinilah maka lahirnya prinsip persamaan.

PersamaanPersamaan di sini bertujuan untuk memberi tenaga pekerja kesamaan

93

hak seperti hak untuk hidup, kebebasan, hak untuk memperolehi ilmupengetahuan dan pelajaran, hak menjaga kehormatan dan maruah, dan |ugahak memilik. Apabila prinsip pengurusan ini dilaksanakan, kehendak peker-ja yang berbentuk jasmaniah, rohaniah dan intelek mestilah diberikanmengikut keperluan mereka iaitu samada di peringkat daruriah (keperluanasas), tahsinlyah (keselesaan) atau kamaliah (kemewahan).

Kebebasan Membuat Tuntutan MahkamahPrinsip ini wujud demi memastikan prinsip-prinsip syura, keadilan,

kebebasan dan persamaan di atas dilaksanakan. Pengawalan di dalani men-jalankan pengurusan yang mematuhi perundangan Islam ialah pekerjadiberi kebebasan untuk membawa pemimpin mereka yang telah membuatpenyelewengan ke muka pengadilan. Implikasi kenyataan ini merupakansatu mekanisma pengawalan terhadap pemimpin dan juga demi kebaikanmereka agar tidak jatuh ke tahap An Nafs Al-Anunarah.

Secara ringkas dapatlah kita katakan bahawa objektif prinsip-prinsippengurusan Islam di atas adalah bertujuan ke arah mewujudkan kese-jahteraan hidup masyarakat. Sekiranya prinsip-prinsip ini diamalkan dalanierti katanya yang sebenar, kita akan dapat lihat perbezaan yang nyata diantara- kaedah pengurusan Islam dan pengurusan moden.

Keberkesanan kaedah pengurusan moden sekarang ini ternyata kurangberkesan. Kegagalannya terbukti dengan terdapatnya penyelewengan-penyelewengan di dalani bidang pengurusan yang berleluasa di seluruhdunia pada masa kini. Hakikat kegagalan kaedah ini tidak dapat dilihatkerana mereka terlalu ghairah memandang kepada kejayaan dari sudutfisikal, kuasa dan pengaruh yang diperolehi dari corak pengurusan modenitu. Kejayaan yang dilihat dari sudut inilah yang menyebabkan mereka tidakpeka terhadap akibat dan implikasi pada aspek-aspek lain seperti kesan-nya terhadap sosio-ekonomi, politik dan nilai hidup masyarakat setempat.

Sikap sedemikian sebenarnya berpunca dari sistem pendidikan yangtidak memberi penekanan kepada penerapan nilai-niiai Islam yang bersifatuniversal dan juga pengagihan yang saksama ke atas keperluan jasmaniah,rohaniah dan daya imelek pelajar. Kurikulum sekolah-sekolah juga tidakberupaya melatih pemikiran pelajar-pelajar ke arah inovasi, daya ciptayang kuat dan berijtihad ke arah positif selaras dengan nilai-nilai Islam.

Dalam konteks pendidikan pengurusan, matlamat asas yang seharusnyaditujui ialah untuk menggabungkan konsep-konsep, prinsip-prinsip danamalan-amalan pengurusan supaya selaras dengan aqidah Islam. la jugaharus menerapkan nilai-nilai dan pandangan hidup Islam demi men-jaminkan peningkatan prestasi pengurusan. Secara langsung, kesedaranpengurus te/hadap matlamat ini akan memberi kepintaran di dalammendefinisikan dan mengenalpasti masalah-masalah pengurusan yang

94

dihadapi dan menyelesaikannya mengikut nilai-nilai dan petunjuk-petunjukyang datang dari Penciptanya.

Adalah diharapkan langkah-langkah seperti ini dapat member! kesankepada pengurus agar ia dapat melaksanakan pengurusan dengan rasapenuh tanggungjawab terhadap kebaikan hidup masyarakat. Juga diharap-kan pengurus akan mendapat pandangan yang jelas di samping memahamikeadaan pekerja-pekerjanya yang saling pengaruh dan dipengaruhi olehsuasana organisasi mereka. Ekoran dari situasi begini pengurus akan dapatmembina sikap positif bukan sahaja pada dirinya, tetapi juga kepada parakakitangan yang lain ke arah meninggikan produktiviti organisasi.

RUMUSANHarapan penulis ialah agar para pengurus yang sekaligus sebagai

pemimpin di dalam organisasi sedar akan betapa pentingnya mengambillangkah ke arah membuat satu perubahan yang radikal terhadap sistem nilaidi bidang pengurusan di negara ini. Perubahan radikal yang dimaksudkanialah yang sesuai dengan kehendak dan keperluan hidup masyarakat sertabersifat kekal.

Scbenarnya merubah nilai pengurusan yang ada sekarang ke arah yangdicadangkan bukanlah merupakan satu perkara yang mustahil keranapengurus-pengurus kita telah menunjukkan kemampuan mereka mem-praktikkan nilai-nilai hidup yang asing bagi mereka, iaitu nilai orang-orangBarat. Berbalik kepada kemampuan ini, tentulah lebih senang lagi bagipengurus-pengurus untuk mempraktikkan nilai-nilai yang universal, lebih-lebih lagi pengurus-pengurus yang beragama Islam. Menurut Mohd. AffandiHassan:

"Jika selama ini orang-orang Islam sendiri, dan para pegawaiIslam sendiri, juga puak-puak bukan Islam, tidak membantah,malah merasa megah, mengikut dan mempraktikkan nilai-nilaiBarat yang juga asing bagi tradisi kebudayaan dan agamamereka, maka tidak ada alasan sama sekali untuk merekamenolak nilai-nilai yang lebih unggul dan lebih terjamin ke-adilannya, nilai-nilai yang sememangnya bersifat universal."

Akhirkata, adalah menjadi harapan penulis yang daif ini untuk melihatperubahan dalam nilai-nilai pengurusan.

Wallahualam

RtJJUKAN

1. Al-Quran2. Mohd Affandi Hassan, "Pengurusan dengan Syura dalam Pelaksanaan Etika

95

Perkhidmatan Awam," Foram Pembangunan (SERU: Jabatan Perdana Men-teri), 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 ManagementReview, Vol. 22, No. I, Jan. 1987. p. 8—18.

4. Mohamed Iqbal, "Trends and Development of Management in ContemporaryPeriod; An Islamic Appraisal," Kertas kerja yang dibentangkan untuk RegionalSeminar 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 ofSayyid 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 andthe 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 ModernMan, Longman Group Ltd., London 1975, p. 17—24.

10. Dr. Harun Din, Manusia dan Islam, Polls DiRaja Malaysia, 1985.11. Al-Buraey, Mohamed, Administrative Development and Islamic Perspective,

Routledge Kegan Paul, 1985.12._Imam Al-Ghazali, The Ethical Philosophy of Imam AI-Ghazali, Lahore,

Pakistan.

96

wktiviti -...

Documents