Management Control

Author : Werner Bruggeman
Publisher :
ISBN 13 : 9781780684512
Total Pages : 316 pages
Book Rating : 4.17/5 ( download)

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Download or read book Management Control written by Werner Bruggeman and published by . This book was released on 2018 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Control: Concept, Methods and Practices conceptualises management control concepts, methods and practices used by C-level executives and controllers in managing financial and strategic performance. The authors show how financial and strategic performance control processes can be integrated in order to create and improve internal strategic alignment. Alongside traditional controls (such as managing cost centres, profit centres, investment centres, budgeting, and variance reporting) the use of advanced costing systems (such as activity-based costing and time-driven activity-based costing) and the balanced scorecard in planning and executing improvements of financial and strategic performance is discussed. The authors illustrate how controllers can run a control process in which intended strategies, performance measures, performance targets, actions, and budgets are all aligned with each other across all organisational levels (vertical alignment) and between business units and functions (horizontal alignment), and in which financial performance is controlled in relation to strategic performance. The authors promote a holistic approach and highlight the role of human motivation in the design of management control systems. Using insights from the psychology literature on motivation in the workplace, this book argues that management control systems should not only align goals and interests of internal organisational actors, but also enhance their autonomous motivation and well-being in order to achieve sustainable performance. More specifically, the authors draw on self-determination theory to explain managerial behaviour in response to the use of control systems. Through the use of numerous examples from European companies, this book provides materials that can be used in business and management control courses at undergraduate and graduate level, as well as for use in the workplace. It will benefit managers, consultants, financial analysts, controllers, information systems designers, and executive leaders of organizations. [Subject: Business & Management]

Author : Eric G. Flamholtz
Publisher : Springer Science & Business Media
ISBN 13 : 1461313597
Total Pages : 185 pages
Book Rating : 4.95/5 ( download)

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Download or read book Effective Management Control written by Eric G. Flamholtz and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Effective Management Control deals with a critical but relatively neglected and misunderstood aspect of organizational effectiveness: the process of controlling the behavior of people in organizations. The issue of organizational control and the design of an optimal control system is essential for the long term effectiveness of an organization: too little control can lead to confusion and chaos; conversely, too great a degree of control can result in the erosion of innovation and entrepreneurship. This monograph presents a conceptual framework for approaching these issues, and examines the role accounting can play in a successful control system. The author works towards an understanding of the nature, role, elements and functioning of organizational control and control systems in organizations. The book posits and discusses the features of a core control system and its component parts, including: planning, measurement and feedback, evaluation and reward sub-systems. It also discusses the ways in which a core control system operates within a larger organizational structure and culture. The theory is illustrated through its application to a particular case study.

Author : Robert Newton Anthony
Publisher : Irwin/McGraw-Hill
ISBN 13 : 9780072316353
Total Pages : 0 pages
Book Rating : 4.57/5 ( download)

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Download or read book Management Control Systems written by Robert Newton Anthony and published by Irwin/McGraw-Hill. This book was released on 2001 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Control Systems 10/e builds on strengths from prior editions by offering a rich diversity of cases balanced with current material. The primary market for Management Control Systems is an MBA level elective in control systems. The text may also be appropriate for advanced managerial accounting courses and/or MBA-level cost accounting courses with an emphasis on management control. The text is organized to develop insights and analytical skills related to how managers go about designing, implementing, and using planning and control systems to implement strategies.

Author : M. Association
Publisher : Springer
ISBN 13 : 1137392126
Total Pages : 442 pages
Book Rating : 4.21/5 ( download)

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Download or read book Management Control and Uncertainty written by M. Association and published by Springer. This book was released on 2014-11-25 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Control and Uncertainty recognizes that all control takes place under conditions of uncertainty: it does now, and it always has done. In this edited collection, the contributing authors examine different aspects of management control systems in the modern world whilst paying more explicit attention to the ubiquitous nature of uncertainty

Author : Piers Anthony
Publisher :
ISBN 13 : 9780071032018
Total Pages : 260 pages
Book Rating : 4.10/5 ( download)

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Download or read book Management Control Function written by Piers Anthony and published by . This book was released on 1988-06-01 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: Anthony defines management control as the process by which managers influence members of the organization to implement corporate strategies. Relationships among strategic planning, management control, & task control are outlined, but the book's primary focus is on the system that facilitates management control. Areas covered include: the influence of corporate structure & culture on management control systems; the process of controlling ongoing operations; the management control of products; the design & installation of information systems.

Author : A.J. Berry
Publisher : Routledge
ISBN 13 : 0429749317
Total Pages : 525 pages
Book Rating : 4.15/5 ( download)

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Download or read book Management Control Theory written by A.J. Berry and published by Routledge. This book was released on 2019-05-23 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1998, this volume of readings provides an overview of the development of the study of Management Control theory over the past 35 years. The period encompasses the publication of a major and seminal text by Anthony and Dearden in 1965, which acted as a touchstone in defining the range and scope of management control systems. This laid management control’s foundations in accounting-based mechanisms of control, an element which has been seen as both a strength and a constraint. A good deal of work has followed, providing both a development of the tradition as well as a critique. In this volume we attempt to provide a range of readings which will illustrate the variety of possibilities that are available to researchers, scholars and practitioners in the area. The readings illustrate the view that sees control as goal directed and integrative. They go on to explore the idea of control as adaption, consider its relationship with social structure and survey the effects of the interplay between the organisation and the environment. The essays included are not intended to lead the reader through a well-ordered argument which concludes with a well reasoned view of how management control should be. Instead it seeks to illustrate the many questions which have been posed but not answered and to open up agendas for future research.

Author : Fredrik Nilsson
Publisher : Springer Nature
ISBN 13 : 3030386406
Total Pages : 148 pages
Book Rating : 4.05/5 ( download)

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Download or read book Strategic Management Control written by Fredrik Nilsson and published by Springer Nature. This book was released on 2020-06-30 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: Strategic management control differs from traditional management control in several important respects. First, it supports both strategy formulation and strategy implementation. Second, it is to a large extent based on non-financial information. Third, it deals with both the long and short term and supports not only tactical, but also strategic and operational decision-making. Fourth, and perhaps most importantly, strategic management control is designed for, and adapted to, each organisation’s unique strategies. In this context, the book emphasises the importance of dialogues. The authors argue that it is unwise to assume that decisions taken at the top of the organisation will automatically be executed and obeyed throughout the organisation. Instead, they highlight the importance of dialogue and collaboration, both between hierarchical levels within the organisation and between actors in the network. Such communication is essential to making management control processes both strategic and successful. The book follows a clear structure, from the design of strategies to the everyday evaluation and discussion of performance and results. Though primarily intended for professionals working in strategy and management control at organisations, it will also benefit students and academics interested in strategy and management control.

Author : Robert Simons
Publisher : Harvard Business Press
ISBN 13 : 142216067X
Total Pages : 232 pages
Book Rating : 4.71/5 ( download)

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Download or read book Levers of Control written by Robert Simons and published by Harvard Business Press. This book was released on 1994-11-01 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on a ten-year examination of control systems in over 50 U.S. businesses, this book broadens the definition of control and establishes a critical bridge between the disciplines of strategy and accounting and control. In addition to the more traditional diagnostic control systems, Simons identifies three new control systems that allow strategic change: belief systems that communicate core values and provide inspiration and direction, boundary systems that frame the strategic domain and define the limits of freedom, and interactive systems that provide flexibility in adapting to competitive environments and encourage organizational learning. These four control systems, according to Simons, will provide managers with the basic levers for pursuing strategic objectives.

Author : Kenneth A. Merchant
Publisher :
ISBN 13 : 9780135541555
Total Pages : 0 pages
Book Rating : 4.57/5 ( download)

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Download or read book Modern Management Control Systems written by Kenneth A. Merchant and published by . This book was released on 1998 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : Robert Newton Anthony
Publisher : McGraw-Hill/Irwin
ISBN 13 :
Total Pages : 386 pages
Book Rating : 4.68/5 ( download)

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Download or read book Management Control in Nonprofit Organizations written by Robert Newton Anthony and published by McGraw-Hill/Irwin. This book was released on 1975 with total page 386 pages. Available in PDF, EPUB and Kindle. Book excerpt: