Management Control Systems Pdf
Principles of Management Control Systems
20 Fo rI B
ICFAI UNIVERSITY
S
U
se
O nl y
C
la s
s
of
09
Principles of Management Control Systems
20 Fo rI B
ICFAI Center for Management Research
Road # 3, Banjara Hills, Hyderabad – 500 034
S
U
se
O nl y
C
la s
s
of
09
The Institute of Chartered Financial Analysts of India, January 2006. All rights reserved.
No part of this publication may be reproduced, stored in a retrieval system, used in a spreadsheet, or transmitted in any form or by any means – electronic, mechanical, photocopying or otherwise – without prior permission in writing from Institute of Chartered Financial Analysts of India.
Fo
ISBN 81-7881-995-3 Ref. No. PMCS/A 01 2K6 31
For any clarification regarding this book, the students may please write to ICFAI giving the above reference number, and page number. While every possible care has been taken in preparing this book, ICFAI welcomes suggestions from students for improvement in future editions.
rI B
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se
O nl y
C
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of
20
09
Contents
PART I: AN OVERVIEW OF MANAGEMENT CONTROL SYSTEMS Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Introduction to Management Control Systems Approaches to Management Control Systems Designing Management Control Systems Key Success Variables as Control Indicators Organizing for Adaptive Control Autonomy and Responsibility Transfer Pricing 3 15 28 42 57 71 87
PART II: MANAGEMENT CONTROL ENVIRONMENT
Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 12 Chapter 13 Chapter 14 Chapter 15 Chapter 16
Strategic Planning and Programming Budget as an Instrument of Control Reward Systems
20
PART III: MANAGEMENT CONTROL PROCESSES
09
99 114 139 152 163 177 185 208 221 234 242 258 279 287 295 301 304
Continuous Process Improvement Methods Strategic Cost Management
Fo
PART VI: MANAGEMENT CONTROL IN SPECIFIC SITUATIONS Control
20 Fo rI B
ICFAI UNIVERSITY
S
U
se
O nl y
C
la s
s
of
09
Principles of Management Control Systems
20 Fo rI B
ICFAI Center for Management Research
Road # 3, Banjara Hills, Hyderabad – 500 034
S
U
se
O nl y
C
la s
s
of
09
The Institute of Chartered Financial Analysts of India, January 2006. All rights reserved.
No part of this publication may be reproduced, stored in a retrieval system, used in a spreadsheet, or transmitted in any form or by any means – electronic, mechanical, photocopying or otherwise – without prior permission in writing from Institute of Chartered Financial Analysts of India.
Fo
ISBN 81-7881-995-3 Ref. No. PMCS/A 01 2K6 31
For any clarification regarding this book, the students may please write to ICFAI giving the above reference number, and page number. While every possible care has been taken in preparing this book, ICFAI welcomes suggestions from students for improvement in future editions.
rI B
S
U
se
O nl y
C
la s
s
of
20
09
Contents
PART I: AN OVERVIEW OF MANAGEMENT CONTROL SYSTEMS Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Introduction to Management Control Systems Approaches to Management Control Systems Designing Management Control Systems Key Success Variables as Control Indicators Organizing for Adaptive Control Autonomy and Responsibility Transfer Pricing 3 15 28 42 57 71 87
PART II: MANAGEMENT CONTROL ENVIRONMENT
Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 12 Chapter 13 Chapter 14 Chapter 15 Chapter 16
Strategic Planning and Programming Budget as an Instrument of Control Reward Systems
20
PART III: MANAGEMENT CONTROL PROCESSES
09
99 114 139 152 163 177 185 208 221 234 242 258 279 287 295 301 304
Continuous Process Improvement Methods Strategic Cost Management
Fo
PART VI: MANAGEMENT CONTROL IN SPECIFIC SITUATIONS Control