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...
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| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York, NY
Financial Times/Prentice Hall
2007
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Summary: | "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. |
| Item Description: | Includes bibliographical references and index |
| Physical Description: | XVII, 850 S. graph. Darst. |
| ISBN: | 9780273708018 |
Staff View
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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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| author | Merchant, Kenneth A. |
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| callnumber-subject | HD - Industries, Land Use, Labor |
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| dewey-ones | 658 - General management |
| dewey-raw | 658 |
| dewey-search | 658 |
| dewey-sort | 3658 |
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| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
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| genre | (DE-588)4522595-3 Fallstudiensammlung gnd-content |
| genre_facet | Fallstudiensammlung |
| id | DE-604.BV022940452 |
| illustrated | Illustrated |
| index_date | 2024-07-02T18:57:56Z |
| indexdate | 2024-07-09T21:08:09Z |
| institution | BVB |
| isbn | 9780273708018 |
| language | English |
| lccn | 2006051119 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-016145125 |
| oclc_num | 225010777 |
| open_access_boolean | |
| owner | DE-384 DE-945 DE-521 DE-706 DE-83 |
| owner_facet | DE-384 DE-945 DE-521 DE-706 DE-83 |
| physical | XVII, 850 S. graph. Darst. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Financial Times/Prentice Hall |
| record_format | marc |
| 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 |
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