Dysfunctional Behaviour

1. GROUP’S NAME :-
MUHAMMAD AFIQ ZULFADHLI B. MAZLAN
HALIMATUN SAADIAH BT AALAMUDDIN
MASLIYANA BT NORZORDIN
MUTHEERAH LUTFIYAH BT USMAR
NAWAL AWANIS BT MOHAMAD
NORHIDAYAH BT AZAHAR

2. Negative
emotions
among team
members
exist
Also known as
corrupt,
counterproductive
behavior,
deviance,
antisocial, and
unethical or anti-
citizen behavior
When an individual/group
violates an organization's
norms, policies, or internal
values, and threatens the
welfare of the organization
It can range from
interoffice conflicts as
the result of personality
clashes and
misunderstandings
between employees
Much more serious
offenses, like sexual
harassment or
unethical or
dishonest behavior
in workplace WHAT IS
DYSFUNCTIONA
L
BEHAVIOUR???

4. A budget affects everyone in organization:
Those who prepare the budget
Who use the budget to facilitate decision making
Whose performance is evaluated using the budget

5. 3 ISSUES OF BUDGETING
Participative
budgeting
Budgetary
slack
Budget
difficulty

6. Where senior
managers impose
budget targets on
more junior manager
Has a little
participation or
consultation in the
budget setting
process
TOP DOWN
BUDGETING

7. Cost effective Save time
ADVANTAGES

8. DISADVANTAGES
Less knowledge
than manager who
work directly in
particular
responsibility
center
Limited involvement in setting budget targets can result
in lack of commitment of middle and junior manager for
achieving the budget target
They might view
target as
unacceptable or
unfair

10. Definition
Differences between
revenue/cost projection
that a person provides & a
realistic estimate of that
revenue/cost
Underestimating revenue/
overestimating costs.
` Padding budget

11. THREE primary reasons
BUDGETING SLACKS
Performance will look better to
their superiors
Manager competing for limited
resources
Used to cope with uncertainty
Ex: unexpected machine breakdown

12.  Avoid relying on budget as negative
evaluation
 Give incentives not only to achieve
budgetary targets but also for
accurate budget estimates
 Refer page 431 in text book
HOWTO SOLVE THE PROBLEMOF BUDGETARY
SLACK?

13.  Goal congruence happened when managers are
committed to achieve the organization's goals while
still satisfying their personal goals.
BUDGET difficulty

14. Level
Of
Budget
Difficulty
Actual
Performance
Explanations
Low ,
Relatively low
• The budgets are not challenging
• Suitable for the purpose for
forecasting
• Do not motivate high performance
High , Increase • If the targets are too difficult, the
performance will be decrease
• Individual just give up to achieve
goals
• It is difficult to develop a budget which
satisfies both purposes of forecasting and
motivating performance.