Management Control Systems (häftad)
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Format
Häftad (Paperback)
Språk
Engelska
Antal sidor
792
Utgivningsdatum
2017-05-12
Upplaga
4
Förlag
Pearson Education
Medarbetare
Van der Stede, Wim
Dimensioner
245 x 190 x 26 mm
Vikt
1660 g
Antal komponenter
1
Komponenter
,
ISBN
9781292110554

Management Control Systems

Performance Measurement, Evaluation And Incentives

av Kenneth Merchant
Häftad,  Engelska, 2017-05-12
1121
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Management Control Systems

Performance Measurement, Evaluation and Incentives

Fourth Edition

Kenneth A. Merchant and Wim A. Van der Stede

If this book were fiction, I would refer to it as a real page-turner Eddy Vaassen, Tilburg University

The book provides a comprehensive view of management control systems and is written in a very engaging style Paul Summers, Summit Accountancy Training / University of Liverpool

This best-selling and market-leading text gives students a thorough understanding of the core concepts and key topics of management control and related performance measurement and incentive systems, processes, and critical trade-offs in their design and use, employing a wide range of international case studies and real life examples.

With its unique blend of theory and practice, concepts and applications, Management Control Systems is the ideal guide to this more than ever relevant, complex and fascinating subject.

New to this edition:

Updated text, examples, references and cases throughout

Various new cases, including ones on project management, ethics, and sustainability

New engaging design

Resources for Lecturers:
  • Updated PowerPoint slides to aid in your lectures
  • Comprehensive Instructors Manual, including case study debriefs and a case matrix that helps to bring real world examples to your students
  • Available for download at www.pearsoned.co.uk/merchant
Kenneth A. Merchant is the Deloitte & Touche LLP Chair of Accountancy at the University of Southern California. He is well-known internationally in the field of management accounting.

Wim A. Van der Stede is the CIMA Professor of Accounting and Financial Management at the London School of Economics and Political Science. An author and teacher, he brings a European perspective and a wealth of experience to this book.
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If this book were fiction, I would refer to it as a real page-turner Eddy Vaassen, Tilburg University

 

The book provides a comprehensive view of management control systems and is written in a very engaging style Paul Summers, Summit Accountancy Training / University of Liverpool

Övrig information

Kenneth A. Merchant is the Deloitte & Touche LLP Chair of Accountancy at the University of Southern California. He is well-known internationally in the field of management accounting. Wim A. Van der Stede is the CIMA Professor of Accounting and Financial Management at the London School of Economics and Political Science. An author and teacher, he brings a European perspective and a wealth of experience to this book.

Innehållsförteckning

Preface xiii

 

Section i
The control Function of management

 

1 Management and Control


Management and control
Causes of management control problems
Characteristics of good management control
Control problem avoidance
Control alternatives
Outline of this text
Notes
Leos Four-Plex Theater
Wongs Pharmacy
Private Fitness, Inc.
Atlanta Home Loan

 

Section ii
Management control alternatives and their effects

 

2 Results Controls


Prevalence of results controls
Results controls and the control problems
Elements of results controls
Conditions determining the effectiveness
of results controls
Conclusion
Notes
Offi ce Solutions, Inc.
Puente Hills Toyota
Kooistra Autogroep
Houston Fearless 76, Inc.

 

3 Action, Personnel, and Cultural Controls

 

Action controls
Action controls and the control problems
Prevention vs. detection 92
Conditions determining the effectiveness
of action controls
Personnel controls
Cultural controls
Personnel/cultural controls and
the control problems
Effectiveness of Personnel/cultural
controls
conclusion
Notes
Witsky and Associates, Inc.
The Platinum Pointe Land Deal
EyeOn Pharmaceuticals, Inc.
Axeon N.V.

 

4 Control System Tightness

 

Tight results control
Tight action controls
Tight personnel/cultural controls
Conclusion
Notes
Controls at the Bellagio
Casino Resort
Lincoln Electric: Venturing Abroad
PCL: A Breakdown in the Enforcement
of Management Control

 

5 Control System Costs

 

Direct costs
Indirect costs
Adaptation costs
Conclusion
Notes
Philip Anderson
Sunshine Fashion: Fraud, Theft,
and Misbehavior among
Employees
Better Beauty, Inc.
Fit Food, Inc.
Atlantis Chemical Industries

 

6 Designing and Evaluating

 

Management Control Systems
What is desired and what is likely
Choice of controls
Choice of control tightness
Adapting to change
Keeping a behavioral focus
Maintaining good control
Notes
Diagnostic Products Corporation
Game Shop, Inc.
Family Care Specialists Medical Group, Inc.
AirTex Aviation

 

Section III
Financial Results Control Systems

 

7 Financial Responsibility Centers

 

Advantages of financial results control systems
Types of financial responsibility centers
Choice of financial responsibility centers
The transfer pricing problem
Conclusion
Notes
Kranworth Chair Corporation
Zumwald AG
Global Investors, Inc.

 

8 Planning and Budgeting

 

Purposes of planning and budgeting
Planning cycles

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