Modern Management Control Systems
Text and Cases: International Edition
Published on 13. November 1997
Book
Paperback/Softback
880 pages
978-0-13-897307-0 (ISBN)
Description
Appropriate for graduate and advanced undergraduate business courses that focus on management control systems. Prerequisite: management accounting.
Uses the case study method to teach management control systems. Anyone interested in business management can benefit from the decision-making models and case analyses in this text.
Uses the case study method to teach management control systems. Anyone interested in business management can benefit from the decision-making models and case analyses in this text.
More details
Language
English
Place of publication
United States
Publishing group
Pearson Education (US)
Target group
Professional and scholarly
Dimensions
Height: 255 mm
Width: 205 mm
Thickness: 30 mm
Weight
1482 gr
ISBN-13
978-0-13-897307-0 (9780138973070)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
I. THE CONTROL FUNCTION OF MANAGEMENT.
1. Management and Control.
II. CONTROL ALTERNATIVES AND THEIR EFFECTS.
2. Action Controls.
3. Results Controls.
4. Personnel and Cultural Controls.
5. Control Tightness (or Looseness).
6. Direct and Indirect Control System Costs.
7. Designing and Evaluating Control Systems.
III. FINANCIAL RESULTS CONTROL SYSTEMS.
8. Financial Responsibility Centers.
9. Planning and Budgeting Systems.
10. Financial Performance Targets.
11. Performance-Dependent Rewards (and Punishments).
IV. COMMON PROBLEM AREAS IN FINANCIAL-RESULTS-CONTROL.
12. Accounting Performance Measures and the Myopia Problem.
13. Limitations of ROI-Type Performance Measures.
14. Using Financial Results Controls on the Presence of Uncontrollable Factors.
15. The Transfer Pricing Problem.
V. IMPORTANT CONTROL ROLES AND ETHICAL ISSUES.
16. Controllers, Auditors, and Boards of Directors.
17. Management Control-Related Ethical Issues and Analyses.
VI. SIGNIFICANT SITUATIONAL INFLUENCES ON MANAGEMENT CONTROL SYSTEMS.
18. Influences of Uncertainty/Programmability, Diversification Strategy, and Business Strategy on MCSs.
19. Control in International and Multinational Corporations.
20. Control in Not-for-Profit Organizations.
1. Management and Control.
II. CONTROL ALTERNATIVES AND THEIR EFFECTS.
2. Action Controls.
3. Results Controls.
4. Personnel and Cultural Controls.
5. Control Tightness (or Looseness).
6. Direct and Indirect Control System Costs.
7. Designing and Evaluating Control Systems.
III. FINANCIAL RESULTS CONTROL SYSTEMS.
8. Financial Responsibility Centers.
9. Planning and Budgeting Systems.
10. Financial Performance Targets.
11. Performance-Dependent Rewards (and Punishments).
IV. COMMON PROBLEM AREAS IN FINANCIAL-RESULTS-CONTROL.
12. Accounting Performance Measures and the Myopia Problem.
13. Limitations of ROI-Type Performance Measures.
14. Using Financial Results Controls on the Presence of Uncontrollable Factors.
15. The Transfer Pricing Problem.
V. IMPORTANT CONTROL ROLES AND ETHICAL ISSUES.
16. Controllers, Auditors, and Boards of Directors.
17. Management Control-Related Ethical Issues and Analyses.
VI. SIGNIFICANT SITUATIONAL INFLUENCES ON MANAGEMENT CONTROL SYSTEMS.
18. Influences of Uncertainty/Programmability, Diversification Strategy, and Business Strategy on MCSs.
19. Control in International and Multinational Corporations.
20. Control in Not-for-Profit Organizations.