Management control systems:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London ; Boston [u.a.]
McGrawHill Education
2014
|
| Ausgabe: | 1. European ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XX, 640 S. graph. Darst. |
| ISBN: | 9780077133269 |
Internformat
MARC
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| 245 | 1 | 0 | |a Management control systems |c Robert N. Anthony, Vijay Govindarajan, Frank G.H. Hartmann, Kalle Kraus and Göran Nilsson |
| 250 | |a 1. European ed. | ||
| 264 | 1 | |a London ; Boston [u.a.] |b McGrawHill Education |c 2014 | |
| 300 | |a XX, 640 S. |b graph. Darst. | ||
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Datensatz im Suchindex
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|---|---|
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| adam_text |
Titel: Management control systems
Autor: Anthony, Robert Newton
Jahr: 2014
Detailed Table of Contents
Case grid x
About the authors xv
Preface xviii
Acknowledgements xviii
Guided tour xix
PART 1:
Management control and
management control systems 1
1 introduction to management
control 3
Introduction 4
Management control: role and position 8
Human behaviour in organizations 13
Road map for the reader 20
Case 1.1: Management Control Problems 24
Case 1.2: Wal-Mart Stores, Inc. 26
Case 1.3: PCL: A Breakdown in the
Enforcement of Management
Control 29
2 Designing management
control systems 34
Introduction 35
Management control systems 36
Management control system and
processes, in and out of control 39
Delineating management control,
strategic control and task control 44
Case 2.1: Management Control Problems 50
Case 2.2: Nucor Corporation (A) 53
Case 2.3: PremiumSoft: Managing Creative
People 62
PART 2:
The environment and
strategy of organizations 70
3 Organizations and their
environment 72
Introduction 73
Shareholders and stakeholders 74
Goals of the organization 78
Two major trends 82
The environment of the organization 86
Case 3.1: Corporate Governance in Three
Economies: Germany, Japan,
and the United States 93
Case 3.2: The Body Shop: Developing
a Roadmapfor Corporate
Social Responsibility 99
Case 3.3: Tough Decisions at Marks
and Spencer 102
Case 3.4: Unintended Acceleration:
Toyota's Recall Crisis 114
Case 3.5: ABB's Hydropower Sustainability
Dilemma 125
4 Strategy and management
control 142
Introduction 143
Strategy from different perspectives 144
Strategic frameworks 147
Strategy and management control systems 155
Case 4.1: William Oliver Bootmaker 168
Case 4.2: Encyclopaedia Britannica, Inc. (A) 173
Case 4.3: Encyclopcedia Britannica, Inc. (B) 175
Case 4.4: Encyclopcedia Britannica, Inc. (C) 177
Case 4.5: Cisco Systems (A) 179
Case 4.6: Cisco Systems (B) 188
PART 3:
Management control and
the organization's internal
structure 192
5 Decentralization, control and
incentives 194
Introduction 195
Decentralization and control 196
Formal control of decentralized
management 197
Should control be tight or loose? 204
Controllership 205
Case 5.1: Management Control Problems 210
Case 5.2: Southwest Airlines Corporation 212
Case 5.3: Governance and Control atAXA 214
6 Responsibility centres:
revenue and expense centres 227
Introduction 228
Responsibility centres 228
Revenue centres 233
Expense centres 234
Case 6.1: BookWorm 240
Case 6.2: MoreSki 241
Case 6.3: Barga Products, S.A 242
Case 6.4: Grand Jean Company 246
Case 6.5: Vershire Company 249
7 Responsibility centres: profit
and investment centres 254
Introduction 255
Conditions for delegating profit
responsibility 255
Advantages of profit centres 256
Difficulties with profit centres 256
Business units as profit centres 257
Other profit centres 258
Measuring profitability 260
Investment centres 264
Measuring assets employed 267
Case 7.1: BreathEZ 275
Case 7.2: MedalRain 276
Case 7.3: TurnAround 277
Case 7.4: Abrams Company 278
Case 7.5: Quality Metal Service Center 282
8 Transfer pricing, shared service
centres and cross-functional
management 289
Introduction 290
Transfer pricing 290
Transfer pricing methods 291
Pricing corporate services 297
Administration of transfer prices 298
Shared service centres 300
Cross-functional management 302
Case 8.1: Computer Sciences Corporation 307
Case 8.2: Transfer Pricing Problems 309
Case 8.3: Birch Paper Company 314
Case 8.4: North Country Auto, Inc. 316
Case 8.5: BoldFlash: Cross-Functional
Challenges in the Mobile
Division 322
PART 4:
The management control
process 329
9 Planning and budgeting 331
Introduction 332
Long-range strategic planning 335
Benefits and limitations of long-range
strategic planning 336
The parts and linkages of the budget 338
Budgeting process 341
Budget preparation 344
Beyond budgeting 348
Alternatives to budgeting 349
Critique against beyond budgeting 352
Case 9.1: Sometimes Accountants Fail
to Budget 356
Case 9.2: The Case of the Colored Post-It™
Notes 361
Case 9.3: New York Times 363
Case 9.4: Svenska Handelsbanken 373
10 Performance measurement
and analysis 384
Introduction 385
Performance measurement systems 385
Variance analysis 386
Additional considerations and
limitations of variance analysis 392
Combining financial and non-financial
performance measures 396
Case 10.1: Variance Analysis Problems 405
Case 10.2: Making Balanced Scorecard
Work: The Worldclass Lighting
Experience 408
Case 10.3: The Gail Palmer Ashton Graduate
School of Business: The Balanced
Scorecard Initiative 416
11 Compensation, incentives
and motivation 420
Introduction 421
Compensation and incentives 422
Theories on incentives and motivation 425
Case 11.1: What Is CEO Talent Worth? 440
Case 11.2: Arck Systems 446
Case 11.3: Lincoln Electric Company (A) 450
Case 11.4: Disorganization at Semco:
Human Resource Practices
as a Strategic Advantage 464
PART 5:
Management control
challenges 476
12 Management control
challenges in service delivery 478
Introduction 479
Service organizations 479
Professional and financial service
organizations 482
Management control systems 483
The financial services sector 485
Health-care organizations 487
Non-profit and NGOs 489
Case 12.1: Management Control Problems 494
Case 12.2: Piedmont University 496
Case 12.3: Implementation of Performance
Measurements at Hopco
Hospital 499
13 Management control of projects 509
Introduction 510
Nature of projects 510
The control environment 512
Project planning 514
Project execution 517
Project evaluation 520
Agile project management 522
Case 13.1: Project Management Analysis
in the Internet Forecasting
Industry 526
Case 13.2: Interior JV: Teething Problems
of a Manufacturing Operation in
China 528
Case 13.3: CMM versus Agile: Methodology
Wars in Software Development 532
Case 13.4: AB Thorsten 544
14 Management control and inter-
organizational relationships 552
Introduction 553
Increased importance of inter-
organizational relationships 554
Inter-organizational management control 555
Case 14.1: Ramirent 565
Case 14.2: Working Capital Management 566
Case 14.3: LEGO Group: An Outsourcing
Journey 567
Case 14.4: ECCOA/S - Global Value
Chain Management 580
Case 14.5: Strategic Performance
Measurement of Suppliers
atHTC 596
Company Index 606
Subject Index 613 |
| any_adam_object | 1 |
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| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15 |
| dewey-search | 658.15 |
| dewey-sort | 3658.15 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. European ed. |
| format | Book |
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| indexdate | 2024-08-05T08:21:35Z |
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| spellingShingle | Management control systems Cost control Industrial management Industrial management Case studies Management (DE-588)4037278-9 gnd Kontrolle (DE-588)4032312-2 gnd Management Auditing (DE-588)4267800-6 gnd Controlling (DE-588)4070102-5 gnd |
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| title | Management control systems |
| title_auth | Management control systems |
| title_exact_search | Management control systems |
| title_full | Management control systems Robert N. Anthony, Vijay Govindarajan, Frank G.H. Hartmann, Kalle Kraus and Göran Nilsson |
| title_fullStr | Management control systems Robert N. Anthony, Vijay Govindarajan, Frank G.H. Hartmann, Kalle Kraus and Göran Nilsson |
| title_full_unstemmed | Management control systems Robert N. Anthony, Vijay Govindarajan, Frank G.H. Hartmann, Kalle Kraus and Göran Nilsson |
| title_short | Management control systems |
| title_sort | management control systems |
| topic | Cost control Industrial management Industrial management Case studies Management (DE-588)4037278-9 gnd Kontrolle (DE-588)4032312-2 gnd Management Auditing (DE-588)4267800-6 gnd Controlling (DE-588)4070102-5 gnd |
| topic_facet | Cost control Industrial management Industrial management Case studies Management Kontrolle Management Auditing Controlling Fallstudiensammlung |
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Inhaltsverzeichnis
THWS Schweinfurt Zentralbibliothek Lesesaal
| Signatur: |
2000 QP 361 A628 |
|---|---|
| Exemplar 1 | ausleihbar Verfügbar Bestellen |