Management control systems : performance measurement, evaluation and incentives

著者

書誌事項

Management control systems : performance measurement, evaluation and incentives

Kenneth A. Merchant, Wim A. Van der Stede

Financial Times/Prentice Hall, 2012

3rd ed

  • : pbk

大学図書館所蔵 件 / 24

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注記

Previous ed.: 2007

Includes bibliographical references and index

内容説明・目次

内容説明

With its unique range of case studies, real life examples and comprehensive coverage of the latest management control-related tools and techniques, Management Control Systems is the ideal guide to this complex and multidimensional subject for upper level undergraduates, postgraduates and practising professionals.

目次

PART I: The Control function of Management 1 Management and Control PART II: Management Control alternatives and their effects 2 Results Controls 3 Action, Personnel, and Cultural Controls 4 Control System Tightness 5 Control System Costs 6 Designing and Evaluating Management Control Systems PART III: Financial Results Control Systems 7 Financial Responsibility Centers 8 Planning and Budgeting 9 Incentive Systems PART IV: Performance measurement issues and their effects 10 Financial Performance Measures and their Effects 11 Combinations of Measures and Other Remedies to the Myopia Problem 12 Using Financial Results Control in the Presence of Uncontrollable Factors PART V: Corporate Governance, Important Control-related roles and Ethics 13 Corporate Governance and Boards of Directors 14 Controllers and Auditors 15 Management Control-Related Ethical Issues and Analyses PART VI: Significant Situational influences on management control systems 16 The Effects of Environmental Uncertainty, Organizational Strategy, and Multinationality on Management Control Systems 17 Management Control in Non-Profit Organizations Index

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