Verfügbarkeit: Management control systems

Management control systems: performance measurement, evaluation, and incentives

"With its unique range of international case studies, real-life examples and comprehensive coverage of the latest management control-related tools and techniques, this second edition of Management Control Systems is the ideal guide to this complex and multidimensional subject."--BOOK JACKE...

Ausführliche Beschreibung

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Bibliographische Detailangaben
1. Verfasser:	Merchant, Kenneth A. (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	New York, NY Financial Times/Prentice Hall 2007
Ausgabe:	2. ed.
Schlagworte:	Industrial management Cost control Managerial accounting Performance > Measurement Industrial management > Case studies Cost control > Case studies Managerial accounting > Case studies Kontrolle Management Fallstudiensammlung
Online-Zugang:	Inhaltsverzeichnis
Zusammenfassung:	"With its unique range of international case studies, real-life examples and comprehensive coverage of the latest management control-related tools and techniques, this second edition of Management Control Systems is the ideal guide to this complex and multidimensional subject."--BOOK JACKET.
Beschreibung:	Includes bibliographical references and index
Beschreibung:	XVII, 850 S. graph. Darst.
ISBN:	9780273708018

Internformat

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Datensatz im Suchindex

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adam_text	Titel: Management control systems Autor: Merchant, Kenneth A. Jahr: 2007 BRIEF CONTENTS Preface Acknowledgements Xlll xvii Section I THE CONTROL FUNCTION OF MANAGEMENT 1 Management and Control 3 Section II MANAGEMENT CONTROL ALTERNATIVES AND THEIR EFFECTS 2 Results Controls 25 3 Action, Personnel, and Cultural Controls 76 4 Control System Tightness l is 5 Control System Costs 179 6 Designing and Evaluating Management Control Systems 218 Section III FINANCIAL RESULTS CONTROL SYSTEMS 7 Financial Responsibility Centers 269 8 Planning and Budgeting 329 9 Incentive Compensation Systems 393 Section IV PERFORMANCE MEASUREMENT ISSUES AND THEIR EFFECTS 10 Financial Performance Measures and their Effects 435 11 Combinations of Measures and Other Remedies to the Myopia Problem 470 12 Using Financial Results Controls in the Presence of Uncontrollable Factors 533 Section V CORPORATE GOVERNANCE, IMPORTANT CONTROL-RELATED ROLES, AND ETHICS 13 Corporate Governance and Boards of Directors 577 14 Controllers and Auditors 631 15 Management Control-Related Ethical Issues and Analyses 685 Section VI SIGNIFICANT SITUATIONAL INFLUENCES ON MANAGEMENT CONTROL SYSTEMS 16 The Effects of Environmental Uncertainty, Organizational Strategy, and Multinationality on Management Control Systems 723 17 Management Control in Nonprofit Organizations 78i Index 836 DETAILED CONTENTS Preface Acknowledgements Mil xvii Section I THE CONTROL FUNCTION OF MANAGEMENT 1 Management and Control 3 Management and control 5 Causes of management control problems 8 Characteristics of good management control 11 Control problem avoidance 12 Control alternatives 15 Outline of this book 16 Notes 17 Leo s Four-Plex Theater 19 Wong s Pharmacy 20 Private Fitness, Inc. 20 Section II MANAGEMENT CONTROL ALTERNATIVES AND THEIR EFFECTS 2 Results Controls 25 Prevalence of results controls 26 Results controls and the control problems 28 Elements of results controls 29 Conditions determining the effectiveness of results controls 32 Conclusion 35 Notes 35 Armco. Inc.: Midwestern Steel Division 37 Visionary Design Systems: Are Incentives Enough? 51 Houston Fearless 76, Inc. 68 3 Action, Personnel, and Cultural Controls 76 Action controls 76 Action controls and the control problems 79 Prevention versus detection 80 Conditions determining the effectiveness of action controls 81 Personnel controls 83 Cultural controls 85 Personnel/cultural controls and the control problems 90 Effectiveness of personnel/cultural controls 91 Conclusion 92 Notes 93 Atlanta Home Loan 95 Alcon Laboratories, Inc. 99 Axe on N.V. 111 4 Control System Tightness 118 Tight results controls 118 Tight action controls 122 Tight personnel/cultural controls 126 Multiple forms of controls 127 Conclusion 128 Notes 130 The Lincoln Electric Company 131 Controls at the Bellagio Casino Resort 153 5 Control System Costs 179 Out-of-pocket costs 179 Behavioral displacement 180 Gamesmanship 184 Operating delays 188 Negative attitudes 188 Conclusion 190 Notes 191 Sears Auto Centers 194 Disctech. Inc. 209 Philip Anderson 216 6 Designing and Evaluating Management Control Systems 218 Understanding what is desired and what is likely 218 Decision 1: choice of controls 220 Decision 2: choice of control tightness 224 Adapting to change 226 Keeping a behavioral focus 226 Detailed Contents Maintaining good control 226 \| Notes 227 ; Rabobank Nederland 228 j AirTex Aviation 240 j Puente Hills Toyota 253 \| Section III FINANCIAL RESULTS CONTROL SYSTEMS 7 Financial Responsibility Centers 269 I Advantages of financial results control systems 269 j Types of financial responsibility centers 270 ! Choice of financial responsibility centers 274 j The transfer-pricing problem 277 I Conclusion 284 I Notes 284 i Kranworth Chair Corporation 287 ! Toyota Motor Sales, USA, Inc. 294 ! Zumwald AG 304 j Global Investors, Inc. 306 j Boise Cascade Corporation 317 j 8 Planning and Budgeting 329 1 Purposes of planning and budgeting systems 329 i Planning cycles 330 j Performance target setting 332 ! Variations in practice 342 Criticisms of companies planning and budgeting processes 345 Conclusion 346 Notes 346 Citibank Indonesia 349 HCC Industries 356 Borealis 367 Patagonia, Inc. 379 9 Incentive Compensation Systems 393 Purposes of incentives 394 Monetary incentives 395 Incentive system design 401 Criteria for evaluating incentive systems 403 Group rewards 405 Conclusion 406 Notes 407 Superconductor Technologies, Inc. 411 Loctite Company de Mexico, SA. de C.V. 419 Tsinghua Tongfang Co. Ltd. 426 Section IV PERFORMANCE MEASUREMENT ISSUES AND THEIR EFFECTS 10 Financial Performance Measures and their Effects Value creation: the primary goal of for-profit organizations Market measures of performance Accounting measures of performance Investment and operating myopia Return-on-investment measures of performance Residual income measures as a possible solution to the ROI measurement problems Conclusion Notes Behavioral Implications of Airline Depreciation Accounting Policy Choices Las Ferreterias de Mexico, S.A. de C.V. Industrial Electronics, Inc. Berkshire Industries PLC 11 Combinations of Measures and Other Remedies to the Myopia Problem Addressing the myopia problem Measure a set of value drivers: combination-of-measures systems Measure changes in shareholder value directly Control investments with preaction reviews Use improved accounting profit measures Extend the measurement horizon (use long-term incentive plans) Reduce pressure for short-term profit i Conclusion ; Notes I Catalytic Solutions, Inc. I Diagnostic Products Corporation I Bank of the Desert (A) I Bank of the Desert (B) i First Commonwealth Financial Corporation 435 436 437 440 443 445 450 452 453 457 459 462 464 470 470 472 479 480 481 482 484 484 485 488 496 505 507 512 12 Using Financial Results Controls in the Presence of Uncontrollable Factors 533 The controllability principle 534 Types of uncontrollable factors 535 Controlling foi the distorting effects of i uncontrollables 537 Other uncontrollable factor issues 545 I Conclusion 545 Notes Olympic Car Wash Hoffman Discount Drugs, Inc. Formosa Plastics Group Southern California Edison Beifang Chuang Ye Vehicle Group Section V CORPORATE GOVERNANCE, IMPORTANT CONTROL-RELATED ROLES, AND ETHICS 13 Corporate Governance and Boards of Directors The Sarbanes-Oxley Act of 2002 Boards of directors Audit committees Compensation committees Conclusion Notes Pacific Sunwear of California, Inc. Financial Reporting Problems at Molex, Inc. Golden Parachutes? Vector Aeromotive Corporation 14 Controllers and Auditors Controllers Auditors Conclusion Notes Don Russell: Experiences of a ControllerlCFO ITT Corporation: Control of the Controllership Function, 1977 Versus 1991 Desktop Solutions, Inc. (A): Audit of the St. Louis Branch Desktop Solutions, Inc. (B): Audit of Operations Group Systems Landale PLC 15 Management Control-Related Ethical Issues and Analyses The importance of good ethical analyses Ethical models Analyzing ethical issues Why do people behave unethically? Some common management control-related ethical issues Spreading good ethics within an organization Conclusion Detailed Contents 546 Notes 699 548 Two Budget Targets 701 549 Conservative Accounting in the General 555 Products Division 702 563 Education Food Services at Central Maine 573 State University 702 The Sales Acceleration Program 704 The Expiring Software License 705 The Platinum Pointe Land Deal 706 Lernout Hauspie Speech Products 714 577 578 585 588 591 594 594 596 608 620 623 631 631 635 640 640 641 648 664 672 675 685 686 687 691 692 693 697 698 Section VI SIGNIFICANT SITUATIONAL INFLUENCES ON MANAGEMENT CONTROL SYSTEMS 16 The Effects of Environmental Uncertainty, Organizational Strategy, and Multinationality on Management Control Systems 723 Environmental uncertainty 724 Organizational strategy 726 Multinationality 728 Conclusion 734 Notes 735 ConAgra Grocery Products Company 739 Lincoln Electric: Venturing Abroad 750 TECO Electric Machinery Co. Ltd. 766 Kooistra Autogroep 112 17 Management Control in Nonprofit Organizations 781 Differences between for-profit and nonprofit organizations 781 Goal ambiguity and conflict 782 Difficulty in measuring performance 783 Accounting differences 785 External scrutiny 787 Legal constraints 788 Employee characteristics 788 Services provided 789 Conclusion 789 Notes 790 Boston Lyric Opera 792 City ofYorba Linda, California 807 Waikerie Co-Operative Producers Ltd. 818 University of Southern California: Revenue Center Management System 826 Index 836
adam_txt	Titel: Management control systems Autor: Merchant, Kenneth A. Jahr: 2007 BRIEF CONTENTS Preface Acknowledgements Xlll xvii Section I THE CONTROL FUNCTION OF MANAGEMENT 1 Management and Control 3 Section II MANAGEMENT CONTROL ALTERNATIVES AND THEIR EFFECTS 2 Results Controls 25 3 Action, Personnel, and Cultural Controls 76 4 Control System Tightness l is 5 Control System Costs 179 6 Designing and Evaluating Management Control Systems 218 Section III FINANCIAL RESULTS CONTROL SYSTEMS 7 Financial Responsibility Centers 269 8 Planning and Budgeting 329 9 Incentive Compensation Systems 393 Section IV PERFORMANCE MEASUREMENT ISSUES AND THEIR EFFECTS 10 Financial Performance Measures and their Effects 435 11 Combinations of Measures and Other Remedies to the Myopia Problem 470 12 Using Financial Results Controls in the Presence of Uncontrollable Factors 533 Section V CORPORATE GOVERNANCE, IMPORTANT CONTROL-RELATED ROLES, AND ETHICS 13 Corporate Governance and Boards of Directors 577 14 Controllers and Auditors 631 15 Management Control-Related Ethical Issues and Analyses 685 Section VI SIGNIFICANT SITUATIONAL INFLUENCES ON MANAGEMENT CONTROL SYSTEMS 16 The Effects of Environmental Uncertainty, Organizational Strategy, and Multinationality on Management Control Systems 723 17 Management Control in Nonprofit Organizations 78i Index 836 DETAILED CONTENTS Preface Acknowledgements Mil xvii Section I THE CONTROL FUNCTION OF MANAGEMENT 1 Management and Control 3 Management and control 5 Causes of management control problems 8 Characteristics of good management control 11 Control problem avoidance 12 Control alternatives 15 Outline of this book 16 Notes 17 Leo's Four-Plex Theater 19 Wong's Pharmacy 20 Private Fitness, Inc. 20 Section II MANAGEMENT CONTROL ALTERNATIVES AND THEIR EFFECTS 2 Results Controls 25 Prevalence of results controls 26 Results controls and the control problems 28 Elements of results controls 29 Conditions determining the effectiveness of results controls 32 Conclusion 35 Notes 35 Armco. Inc.: Midwestern Steel Division 37 Visionary Design Systems: Are Incentives Enough? 51 Houston Fearless 76, Inc. 68 3 Action, Personnel, and Cultural Controls 76 Action controls 76 Action controls and the control problems 79 Prevention versus detection 80 Conditions determining the effectiveness of action controls 81 Personnel controls 83 Cultural controls 85 Personnel/cultural controls and the control problems 90 Effectiveness of personnel/cultural controls 91 Conclusion 92 Notes 93 Atlanta Home Loan 95 Alcon Laboratories, Inc. 99 Axe on N.V. 111 4 Control System Tightness 118 Tight results controls 118 Tight action controls 122 Tight personnel/cultural controls 126 Multiple forms of controls 127 Conclusion 128 Notes 130 The Lincoln Electric Company 131 Controls at the Bellagio Casino Resort 153 5 Control System Costs 179 Out-of-pocket costs 179 Behavioral displacement 180 Gamesmanship 184 Operating delays 188 Negative attitudes 188 Conclusion 190 Notes 191 Sears Auto Centers 194 Disctech. Inc. 209 Philip Anderson 216 6 Designing and Evaluating Management Control Systems 218 Understanding what is desired and what is likely 218 Decision 1: choice of controls 220 Decision 2: choice of control tightness 224 Adapting to change 226 Keeping a behavioral focus 226 Detailed Contents Maintaining good control 226 \| Notes 227 ; Rabobank Nederland 228 j AirTex Aviation 240 j Puente Hills Toyota 253 \| Section III FINANCIAL RESULTS CONTROL SYSTEMS 7 Financial Responsibility Centers 269 I Advantages of financial results control systems 269 j Types of financial responsibility centers 270 ! Choice of financial responsibility centers 274 j The transfer-pricing problem 277 I Conclusion 284 I Notes 284 i Kranworth Chair Corporation 287 ! Toyota Motor Sales, USA, Inc. 294 ! Zumwald AG 304 j Global Investors, Inc. 306 j Boise Cascade Corporation 317 j 8 Planning and Budgeting 329 1 Purposes of planning and budgeting systems 329 i Planning cycles 330 j Performance target setting 332 ! Variations in practice 342 Criticisms of companies' planning and budgeting processes 345 Conclusion 346 Notes 346 Citibank Indonesia 349 HCC Industries 356 Borealis 367 Patagonia, Inc. 379 9 Incentive Compensation Systems 393 Purposes of incentives 394 Monetary incentives 395 Incentive system design 401 Criteria for evaluating incentive systems 403 Group rewards 405 Conclusion 406 Notes 407 Superconductor Technologies, Inc. 411 Loctite Company de Mexico, SA. de C.V. 419 Tsinghua Tongfang Co. Ltd. 426 Section IV PERFORMANCE MEASUREMENT ISSUES AND THEIR EFFECTS 10 Financial Performance Measures and their Effects Value creation: the primary goal of for-profit organizations Market measures of performance Accounting measures of performance Investment and operating myopia Return-on-investment measures of performance Residual income measures as a possible solution to the ROI measurement problems Conclusion Notes Behavioral Implications of Airline Depreciation Accounting Policy Choices Las Ferreterias de Mexico, S.A. de C.V. Industrial Electronics, Inc. Berkshire Industries PLC 11 Combinations of Measures and Other Remedies to the Myopia Problem Addressing the myopia problem Measure a set of value drivers: combination-of-measures systems Measure changes in shareholder value directly Control investments with preaction reviews Use "improved" accounting profit measures Extend the measurement horizon (use long-term incentive plans) \ Reduce pressure for short-term profit i Conclusion ; Notes I Catalytic Solutions, Inc. I Diagnostic Products Corporation I Bank of the Desert (A) I Bank of the Desert (B) i First Commonwealth Financial Corporation 435 436 437 440 443 445 450 452 453 457 459 462 464 470 470 472 479 480 481 482 484 484 485 488 496 505 507 512 12 Using Financial Results Controls in the Presence of Uncontrollable Factors 533 The controllability principle 534 Types of uncontrollable factors 535 Controlling foi the distorting effects of i uncontrollables 537 \ Other uncontrollable factor issues 545 I Conclusion 545 Notes Olympic Car Wash Hoffman Discount Drugs, Inc. Formosa Plastics Group Southern California Edison Beifang Chuang Ye Vehicle Group Section V CORPORATE GOVERNANCE, IMPORTANT CONTROL-RELATED ROLES, AND ETHICS 13 Corporate Governance and Boards of Directors The Sarbanes-Oxley Act of 2002 Boards of directors Audit committees Compensation committees Conclusion Notes Pacific Sunwear of California, Inc. Financial Reporting Problems at Molex, Inc. Golden Parachutes? Vector Aeromotive Corporation 14 Controllers and Auditors Controllers Auditors Conclusion Notes Don Russell: Experiences of a ControllerlCFO ITT Corporation: Control of the Controllership Function, 1977 Versus 1991 Desktop Solutions, Inc. (A): Audit of the St. Louis Branch Desktop Solutions, Inc. (B): Audit of Operations Group Systems Landale PLC 15 Management Control-Related Ethical Issues and Analyses The importance of good ethical analyses Ethical models Analyzing ethical issues Why do people behave unethically? Some common management control-related ethical issues Spreading good ethics within an organization Conclusion Detailed Contents 546 Notes 699 548 Two Budget Targets 701 549 Conservative Accounting in the General 555 Products Division 702 563 Education Food Services at Central Maine 573 State University 702 The "Sales Acceleration Program" 704 The Expiring Software License 705 The Platinum Pointe Land Deal 706 Lernout Hauspie Speech Products 714 577 578 585 588 591 594 594 596 608 620 623 631 631 635 640 640 641 648 664 672 675 685 686 687 691 692 693 697 698 Section VI SIGNIFICANT SITUATIONAL INFLUENCES ON MANAGEMENT CONTROL SYSTEMS 16 The Effects of Environmental Uncertainty, Organizational Strategy, and Multinationality on Management Control Systems 723 Environmental uncertainty 724 Organizational strategy 726 Multinationality 728 Conclusion 734 Notes 735 ConAgra Grocery Products Company 739 Lincoln Electric: Venturing Abroad 750 TECO Electric Machinery Co. Ltd. 766 Kooistra Autogroep 112 17 Management Control in Nonprofit Organizations 781 Differences between for-profit and nonprofit organizations 781 Goal ambiguity and conflict 782 Difficulty in measuring performance 783 Accounting differences 785 External scrutiny 787 Legal constraints 788 Employee characteristics 788 Services provided 789 Conclusion 789 Notes 790 Boston Lyric Opera 792 City ofYorba Linda, California 807 Waikerie Co-Operative Producers Ltd. 818 University of Southern California: Revenue Center Management System 826 Index 836
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spelling	Merchant, Kenneth A. Verfasser (DE-588)124831508 aut Management control systems performance measurement, evaluation, and incentives Kenneth A. Merchant ; Wim A. Van der Stede 2. ed. New York, NY Financial Times/Prentice Hall 2007 XVII, 850 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index "With its unique range of international case studies, real-life examples and comprehensive coverage of the latest management control-related tools and techniques, this second edition of Management Control Systems is the ideal guide to this complex and multidimensional subject."--BOOK JACKET. Industrial management Cost control Managerial accounting Performance Measurement Industrial management Case studies Cost control Case studies Managerial accounting Case studies Kontrolle (DE-588)4032312-2 gnd rswk-swf Management (DE-588)4037278-9 gnd rswk-swf (DE-588)4522595-3 Fallstudiensammlung gnd-content Management (DE-588)4037278-9 s Kontrolle (DE-588)4032312-2 s DE-604 Van der Stede, Wim A. Sonstige (DE-588)133410048 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016145125&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Merchant, Kenneth A. Management control systems performance measurement, evaluation, and incentives Industrial management Cost control Managerial accounting Performance Measurement Industrial management Case studies Cost control Case studies Managerial accounting Case studies Kontrolle (DE-588)4032312-2 gnd Management (DE-588)4037278-9 gnd
subject_GND	(DE-588)4032312-2 (DE-588)4037278-9 (DE-588)4522595-3
title	Management control systems performance measurement, evaluation, and incentives
title_auth	Management control systems performance measurement, evaluation, and incentives
title_exact_search	Management control systems performance measurement, evaluation, and incentives
title_exact_search_txtP	Management control systems performance measurement, evaluation, and incentives
title_full	Management control systems performance measurement, evaluation, and incentives Kenneth A. Merchant ; Wim A. Van der Stede
title_fullStr	Management control systems performance measurement, evaluation, and incentives Kenneth A. Merchant ; Wim A. Van der Stede
title_full_unstemmed	Management control systems performance measurement, evaluation, and incentives Kenneth A. Merchant ; Wim A. Van der Stede
title_short	Management control systems
title_sort	management control systems performance measurement evaluation and incentives
title_sub	performance measurement, evaluation, and incentives
topic	Industrial management Cost control Managerial accounting Performance Measurement Industrial management Case studies Cost control Case studies Managerial accounting Case studies Kontrolle (DE-588)4032312-2 gnd Management (DE-588)4037278-9 gnd
topic_facet	Industrial management Cost control Managerial accounting Performance Measurement Industrial management Case studies Cost control Case studies Managerial accounting Case studies Kontrolle Management Fallstudiensammlung
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=016145125&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT merchantkennetha managementcontrolsystemsperformancemeasurementevaluationandincentives AT vanderstedewima managementcontrolsystemsperformancemeasurementevaluationandincentives

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