Management Control Systems

Management Control Systems
Author: Robert Newton Anthony
Publisher: Irwin/McGraw-Hill
Total Pages: 0
Release: 2001
Genre: Cost control
ISBN: 9780072316353

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.

Effective Management Control

Effective Management Control
Author: Eric G. Flamholtz
Publisher: Springer Science & Business Media
Total Pages: 185
Release: 2012-12-06
Genre: Business & Economics
ISBN: 1461313597

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.

Management Control

Management Control
Author: Werner Bruggeman
Publisher:
Total Pages: 316
Release: 2018
Genre: Controllership
ISBN: 9781780684512

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]

Georgia Pest Management Handbook

Georgia Pest Management Handbook
Author: Emily Cabrera
Publisher: University of Georgia Press
Total Pages: 264
Release: 2021-03-30
Genre: Technology & Engineering
ISBN: 0820361577

The Georgia Pest Management Handbook provides current information on selection, application, and safe use of pest control chemicals. This handbook has recommendations for pest control around homes and on pets; for pests of home garden vegetables, fruits, and ornamentals; and for pests of public health interest associated with our homes. Cultural, biological, physical, and other types of control are recommended where appropriate. Pesticide recommendations are based on information on the manufacturer labels and on performance data from research and extension trials at the University of Georgia and its sister institutions. Because environmental conditions, the severity of pest pressure, and methods of application vary widely, recommendations do not imply that performance of pesticides will always be acceptable. This publication is intended to be used only as a guide. Trade and brand names are used only for information. The University of Georgia does not guarantee nor warrant published standards on any product mentioned; nor does the use of a trade or brand name imply approval of any product to the exclusion of others that may also be suitable. Always follow the use instructions and precautions on the pesticide label. For questions, concerns, or improvement suggestions regarding the Georgia Pest Management Handbook, please contact your county agent.

Strategic Management Control

Strategic Management Control
Author: Fredrik Nilsson
Publisher: Springer Nature
Total Pages: 148
Release: 2020-06-30
Genre: Business & Economics
ISBN: 3030386406

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.

Controlling

Controlling
Author: Thomas Reichmann
Publisher: Springer Science & Business Media
Total Pages: 341
Release: 2012-12-06
Genre: Business & Economics
ISBN: 3642607691

In times of globalization, competition and economic and technological progress, the permanent improvement of the planning, coordination and control system of companies is a major task of Controlling. This book presents a concise concept for the design of a ratio and management report system for each functional part of the company. It addresses as well practitioners who seek decision support in their day-to-day business, as scientists and students who want to obtain information about the state of the art of Management Control and Controllership.

Management Accounting & Control Scales Handbook

Management Accounting & Control Scales Handbook
Author: Utz Schäffer
Publisher: Springer Science & Business Media
Total Pages: 326
Release: 2007-11-23
Genre: Business & Economics
ISBN: 3835054716

Utz Schäffer describes all scales, including the psychometric qualities as well as samples which have been used in great detail. Thus, the reader of this book can avoid reinventing the wheel as it will in many cases reduce the need to conceptualize, test, and validate a measure from scratch.

The Effective Manager

The Effective Manager
Author: Mark Horstman
Publisher: John Wiley & Sons
Total Pages: 217
Release: 2016-07-05
Genre: Business & Economics
ISBN: 1119244609

The how-to guide for exceptional management from the bottom up The Effective Manager is a hands-on practical guide to great management at every level. Written by the man behind Manager Tools, the world's number-one business podcast, this book distills the author's 25 years of management training expertise into clear, actionable steps to start taking today. First, you'll identify what "effective management" actually looks like: can you get the job done at a high level? Do you attract and retain top talent without burning them out? Then you'll dig into the four critical behaviors that make a manager great, and learn how to adjust your own behavior to be the leader your team needs. You'll learn the four major tools that should be a part of every manager's repertoire, how to use them, and even how to introduce them to the team in a productive, non-disruptive way. Most management books are written for CEOs and geared toward improving corporate management, but this book is expressly aimed at managers of any level—with a behavioral framework designed to be tailored to your team's specific needs. Understand your team's strengths, weaknesses, and goals in a meaningful way Stop limiting feedback to when something goes wrong Motivate your people to continuous improvement Spread the work around and let people stretch their skills Effective managers are good at the job and "good at people." The key is combining those skills to foster your team's development, get better and better results, and maintain a culture of positive productivity. The Effective Manager shows you how to turn good into great with clear, actionable, expert guidance.

Intelligent Internal Control and Risk Management

Intelligent Internal Control and Risk Management
Author: Matthew Leitch
Publisher: CRC Press
Total Pages: 271
Release: 2016-05-23
Genre: Business & Economics
ISBN: 131711485X

Many people in organizations resent internal control and risk management; these two processes representing unwelcome tasks to be completed for the benefit of auditors and regulators. Over the last few years this perception has been heightened by the disastrous implementation of section 404 of the Sarbanes-Oxley Act of 2002, which is generally regarded as having been too expensive for the benefits it has brought. This important book offers a way of improving this prevailing perception and increasing the value of control and risk management by bringing creativity and design skills to the fore. The value of risk and control activities is often limited by the value of the control ideas available and so Matthew Leitch provides an arsenal of 60 high performance control mechanisms. These include several alternative ways to design controls and control systems, as well as providing controls for monitoring and audit, controls for accelerated learning, and techniques for finding and recovering cash. This design material is combined with insights into the psychology of risk control, strategies for encouraging helpful behaviour and enabling change, and a surprisingly simple integration of internal control with risk management. The book is realistic, practical, original, and easier reading than most in the field. The material is not specific to any one country and has international appeal for internal auditors and all those concerned with risk management, corporate governance and security.