Text
Management Control Systems
This book provides concepts. text. and cases for a course org con
in management control systems. It is designed to allow students to gain knowledge. insights. and analytical skills related to how a firm's managers go about design-ing. implementing. and using planning and control systems to implement a firm's strategies. It does not deal extensively with topics such as cost accounting and bud- m geting procedures. which are discussed in separate u accounting courses. The book gives roughly equal emphasis to (1) the techniques of the management control process (e.g.. transfer pricing. budget preparation. management compensation) and (2) the behavioral considerations involved in the use of these techniques (e.g.. motivation. goal congruence. relative roles of superiors and subordinates).
The book is organized into three main parts. Chapter 1 introduces the overall conceptual framework for the book. Part One (Chapters 2 to 7) describes the environment in which management control takes place (respon-sibility centers. profit centers. transfer pricing. and investment centers). Part Two (Chapters 8 to 12) describes the sequential steps in the typical management control process (strategic planning. budget preparation. operations. analysis of operations). Part Three (Chapters 13 to 17) describes variations in management control systems (controls for differentiated strategies. service
in management control systems. It is designed to allow students to gain knowledge. insights. and analytical skills related to how a firm's managers go about design-ing. implementing. and using planning and control systems to implement a firm's strategies. It does not deal extensively with topics such as cost accounting and bud- m geting procedures. which are discussed in separate u accounting courses. The book gives roughly equal emphasis to (1) the techniques of the management control process (e.g.. transfer pricing. budget preparation. management compensation) and (2) the behavioral considerations involved in the use of these techniques (e.g.. motivation. goal congruence. relative roles of superiors and subordinates).
The book is organized into three main parts. Chapter 1 introduces the overall conceptual framework for the book. Part One (Chapters 2 to 7) describes the environment in which management control takes place (respon-sibility centers. profit centers. transfer pricing. and investment centers). Part Two (Chapters 8 to 12) describes the sequential steps in the typical management control process (strategic planning. budget preparation. operations. analysis of operations). Part Three (Chapters 13 to 17) describes variations in management control systems (controls for differentiated strategies. service
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AAJI 00400
Tersedia
Informasi Detail
- Judul Seri
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8
- No. Panggil
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158.4 RIC m
- Penerbit
- Hanover : Richard D. Irwin., 1995
- Deskripsi Fisik
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888
- Bahasa
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Inggris
- ISBN/ISSN
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0-256-16550-5
- Klasifikasi
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158.4
- Tipe Isi
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-
- Tipe Media
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- Tipe Pembawa
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- Edisi
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8
- Subjek
- Info Detail Spesifik
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- Pernyataan Tanggungjawab
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