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Author: Thomas Reichmann Publisher: Springer Science & Business Media ISBN: 3642607691 Category : Business & Economics Languages : en Pages : 341
Book Description
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.
Author: Thomas Reichmann Publisher: Springer Science & Business Media ISBN: 3642607691 Category : Business & Economics Languages : en Pages : 341
Book Description
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.
Author: Françoise Giraud Publisher: Pearson ISBN: 9782744075193 Category : Business & Economics Languages : en Pages : 348
Book Description
Cet ouvrage, version anglaise de Les fondamentaux du contrôle de gestion, présente de façon structurée la démarche à suivre pour réussir le pilotage de la performance en mettant en évidence la dimension managériale.
Author: Françoise Giraud Publisher: Pearson ISBN: 9782744075384 Category : Languages : en Pages : 294
Book Description
The Art of Management Control : Issues and Practices explores the field of management control in greater depth by addressing advanced issues. This book offers analytical frameworks for studying real-world situations as well as certain "normative" discourses on the tools and methods of enterprise performance management with a view to helping senior executives, operational managers and controllers to find suit-able solutions to the complex issues that they are faced with in this field. The authors reject a very widespread, though simplistic approach where `turnkey solutions' or `best practices' are offered without putting them into perspective. Nor do they adopt the opposite, purely theoretical approach which overlooks or neglects operational constraints. On the contrary, this book is the product of a team of professors, researchers and practitioners who share one ambition : to build a balanced dialogue between theory and practice. It is also the fruit of an original creative approach: all of the chapters are co-authored and have been the subject of a great deal of discussion and debate among the team of writers. Four areas for further exploration are presented : Broadening of the traditional framework of management control: the book highlights the diversity of possible control systems' that exist beyond the dominant method of guiding behaviour that is at the core of management control: results control. Management control systems and tools are also compared and contrasted with the broader set of performance improvement programmes that are used in companies. Enrichment of the presentation and analysis of management control systems through the study of complementary issues and other unes of questioning : How should transfer prices be set? Should budgeting be abolished? How can companies foster horizontal coordination and cross-functional management? Extension of the investigation of the issues involved in designing performance management tools to include that of their implementation: how can organisations ensure that management control systems and tools are appropriated by managers? How does the ongoing evolution of information systems support the performance manage-ment process? Analysis of how traditional performance management approaches are adapted to specific contexts, in particular, support and service departments, the public sector and different national cultures. Devoting significant attention to the principles that guide the construction of performance management systems, this book sheds light on an often neglected dimension of manage-ment control: the subtle art of balancing multiple, potentially conflicting and complementary managerial perspectives.
Author: M. Association Publisher: Springer ISBN: 1137392126 Category : Business & Economics Languages : en Pages : 442
Book Description
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: Robert Newton Anthony Publisher: Irwin/McGraw-Hill ISBN: 9780072316353 Category : Cost control Languages : en Pages : 0
Book Description
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: Eric G. Flamholtz Publisher: Springer Science & Business Media ISBN: 1461313597 Category : Business & Economics Languages : en Pages : 185
Book Description
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 Anthony Publisher: McGraw Hill ISBN: 0077157419 Category : Business & Economics Languages : en Pages : 665
Book Description
Management Control Systems helps students to develop the insight and analytical skills required of today's managers. Students uncover how real-world managers design, implement and use planning and control systems to implement business strategies. The first European edition is specifically aimed at an international audience and it has been thoroughly updated to include the latest developments in the field.
Author: A.J. Berry Publisher: Routledge ISBN: 0429749317 Category : Business & Economics Languages : en Pages : 525
Book Description
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: Werner Bruggeman Publisher: ISBN: 9781780684512 Category : Controllership Languages : en Pages : 316
Book Description
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: Matthew Leitch Publisher: CRC Press ISBN: 131711485X Category : Business & Economics Languages : en Pages : 271
Book Description
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.
Author: Thomas Reichmann
Author: Thomas Reichmann
Author: Françoise Giraud
Author: Françoise Giraud
Author: M. Association
Author: Robert Newton Anthony
Author: Eric G. Flamholtz
Author: Robert Anthony
Author: A.J. Berry
Author: Werner Bruggeman
Author: Matthew Leitch