Performance Measurement, Evaluation And Incentives
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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
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.
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