Management control systems : principles and practices
著者
書誌事項
Management control systems : principles and practices
PHI Learning, 2011
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注記
"Eastern economy edition"--Cover
Includes bibliographical references (p. 271-274) and index
内容説明・目次
内容説明
Divided into seven sections, the book explains various approaches and design of management control system. It moves on with a detailed description of key success variables as control indicators, and explains goals, strategies and organization for adaptive control, divisional autonomy and responsibility. While describing the management tools and processes, the book explains in detail, the strategic planning and programming processes, budgeting and budgetary control, standard costing and variance analysis, transfer pricing, reward system and management control of operations. The text also contains various aspects of strategic cost management, cost analysis for managerial decision-making and control actions. It also explains how auditing can be used by the management in its various departments and subsidiaries as a tool of control system. The book concludes with the discussion on current issues and their relationship with management control system. Primarily intended for the postgraduate students of management, the book can be equally beneficial for the commerce students, researchers, accounts professionals, and corporate policy and decision-makers.
KEY FEATURES : Contains glossary of terms to explain the core concepts. Appendices at the back of the book enclosing related tables and figures of the topics discussed. Illustrative examples in between the sections to help in analytical understanding of the subject.
目次
Preface Acknowledgements List of Abbreviations Part I: Management Control Systems 1. Management Control Systems - An Introduction 2. Approaches to Management Control System 3. Design of Management Control System 4. Key Success Variables as Control Indicators Part II: Environment and Management Control 5. Goals, Strategies and Organization for Adaptive Control 6. Divisional Autonomy and Responsibility Part III: Management Control Tools and Processes 7. Strategic Planning and Programming Process 8. Budgeting and Budgetary Control 9. Standard Costing System and Variance Analysis for Control Actions 10. Transfer Pricing 11. Reward System 12. Management Control of Operations Part IV: Strategic Cost Management 13. Strategic Cost Management and Continuous Process Improvement 14. Cost Analysis for Managerial Decision-Making Part V: Auditing as a Tool of Management Control System 15. Auditing 16. Audit of Management Functions Part VI: Management Control in Organizations 17. Management Control in Multinational Companies (MNCs) 18. Management Control in Service Organizations 19. Project Management Control 20. Management Control in Non-profit Organization Part VII: Current Issues and Management Control 21. Ethics and Management Control 22. Corporate Governance and Management Control Appendices Glossary Bibliography Index
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