Download or read book MANAGEMENT CONTROL SYSTEMS PRINCIPLES AND PRACTICES SECOND EDITION written by DAS, SUBHASH CHANDRA and published by PHI Learning Pvt. Ltd.. This book was released on 2019-07-01 with total page 374 pages. Available in PDF, EPUB and Kindle. Book excerpt: This compact and concise textbook, in its second edition, gives clear analyses of the principles and practices of management control systems being practised by the companies all over the world. Divided into seven sections, the book explains various approaches and designs of management control system. It then moves on to give 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 new edition is thoroughly updated and a new chapter on Managerial Decision-Making is added to it. The chapter is added to demonstrate with examples how managerial decisions are taken by the organizations as a part of management control exercise by the application of marginal costing techniques. 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.

Download or read book Managing the Multinationals written by Anne-Wil Harzing and published by Edward Elgar Publishing. This book was released on 1999 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Harzing (international management, U. of Bradford, UK) uses data from over 100 multinationals, headquartered in nine different countries, to examine the ways multinational corporations operate in the age of globalization. The book covers such topics as the structure and strategy of multinationals, the role of expatriates in controlling subsidiaries, the international transfer of managers, and international human resource management. Annotation copyrighted by Book News, Inc., Portland, OR

Download or read book Management Control Systems written by Kenneth A. Merchant and published by Pearson Education. This book was released on 2007 with total page 876 pages. Available in PDF, EPUB and Kindle. Book excerpt: With its unique range of case studies, real life examples and comprehensive coverage of the latest management control-related tools and techniques, Management Control Systems is the ideal guide to this complex and multidimensional subject for upper level undergraduates, postgraduates and practising professionals.

Download or read book Performance Measurement and Management Control written by Marc J. Epstein and published by Emerald Group Publishing. This book was released on 2016-07-11 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: Volume 31 of Studies in Managerial and Financial Accounting (SMFA) covers contemporary issues in performance measurement and management control.

Download or read book Management Control Theory written by A.J. Berry and published by Routledge. This book was released on 2019-05-23 with total page 525 pages. Available in PDF, EPUB and Kindle. Book excerpt: First published in 1998, this volume of readings provides an overview of the development of the study of Management Control theory over the past 35 years. The period encompasses the publication of a major and seminal text by Anthony and Dearden in 1965, which acted as a touchstone in defining the range and scope of management control systems. This laid management control’s foundations in accounting-based mechanisms of control, an element which has been seen as both a strength and a constraint. A good deal of work has followed, providing both a development of the tradition as well as a critique. In this volume we attempt to provide a range of readings which will illustrate the variety of possibilities that are available to researchers, scholars and practitioners in the area. The readings illustrate the view that sees control as goal directed and integrative. They go on to explore the idea of control as adaption, consider its relationship with social structure and survey the effects of the interplay between the organisation and the environment. The essays included are not intended to lead the reader through a well-ordered argument which concludes with a well reasoned view of how management control should be. Instead it seeks to illustrate the many questions which have been posed but not answered and to open up agendas for future research.

Download or read book Management Control written by Werner Bruggeman and published by . This book was released on 2018 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Control: Concept, Methods and Practices conceptualises management control concepts, methods and practices used by C-level executives and controllers in managing financial and strategic performance. The authors show how financial and strategic performance control processes can be integrated in order to create and improve internal strategic alignment. Alongside traditional controls (such as managing cost centres, profit centres, investment centres, budgeting, and variance reporting) the use of advanced costing systems (such as activity-based costing and time-driven activity-based costing) and the balanced scorecard in planning and executing improvements of financial and strategic performance is discussed. The authors illustrate how controllers can run a control process in which intended strategies, performance measures, performance targets, actions, and budgets are all aligned with each other across all organisational levels (vertical alignment) and between business units and functions (horizontal alignment), and in which financial performance is controlled in relation to strategic performance. The authors promote a holistic approach and highlight the role of human motivation in the design of management control systems. Using insights from the psychology literature on motivation in the workplace, this book argues that management control systems should not only align goals and interests of internal organisational actors, but also enhance their autonomous motivation and well-being in order to achieve sustainable performance. More specifically, the authors draw on self-determination theory to explain managerial behaviour in response to the use of control systems. Through the use of numerous examples from European companies, this book provides materials that can be used in business and management control courses at undergraduate and graduate level, as well as for use in the workplace. It will benefit managers, consultants, financial analysts, controllers, information systems designers, and executive leaders of organizations. [Subject: Business & Management]

Download or read book Management Control Systems For Strategic Changes Applying To Dematurity And Transformation Of Organizations written by Shufuku Hiraoka and published by World Scientific. This book was released on 2020-12-02 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book clarifies the theory and practice of management control for strategy changes through the study of profit organizations, non-profit organizations, manufacturing and service industries. The relationship between strategy and management control is clearly elucidated in the book, which enables readers to understand how to implement management control systems for strategic changes in their organizations. The unique topics covered in this book include the methodology for continuing existing businesses and spreading the risk in the business portfolio, the management control systems for the new platform business models such as IT hardware and SaaS (Software as a Service) needed for business structure transformation, as well as management controls that are functioning in various industries and organizations.

Download or read book Effective Management Control written by Eric G. Flamholtz and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: Effective Management Control deals with a critical but relatively neglected and misunderstood aspect of organizational effectiveness: the process of controlling the behavior of people in organizations. The issue of organizational control and the design of an optimal control system is essential for the long term effectiveness of an organization: too little control can lead to confusion and chaos; conversely, too great a degree of control can result in the erosion of innovation and entrepreneurship. This monograph presents a conceptual framework for approaching these issues, and examines the role accounting can play in a successful control system. The author works towards an understanding of the nature, role, elements and functioning of organizational control and control systems in organizations. The book posits and discusses the features of a core control system and its component parts, including: planning, measurement and feedback, evaluation and reward sub-systems. It also discusses the ways in which a core control system operates within a larger organizational structure and culture. The theory is illustrated through its application to a particular case study.

Download or read book EBOOK Management Control Systems 2e written by Frank Hartmann and published by McGraw Hill. This book was released on 2020-11-05 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: EBOOK: Management Control Systems, 2e

Download or read book Human Resources Management in Multinational Companies written by Marzena Stor and published by Taylor & Francis. This book was released on 2022-12-27 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: Human resource management (HRM) has a significant impact on companies' performance, as evidenced by research conducted in multinational companies (MNCs) based in Central Europe. This book provides a unique perspective of activities conducted in the HRM field in local subsidiaries of such enterprises. It also presents results verifying many hypotheses for each of the six models for single HRM subfunctions and their four relationships with the results of company performance. Particular chapters are devoted to activities including staffing the organization, shaping employee work engagement and job satisfaction, conducting employee performance appraisal, employee development, managerial staff development, and employer branding. The author used the Partial Least Squares Structural Equation Modeling to verify the research hypotheses. Readers will acquire knowledge about HRM practices in organizations in which the overwhelming ownership capital belongs to MNCs headquartered in Central Europe. The research findings presented confirm the positive impact that HRM activities have on the results of this type of enterprise in such areas as finance, quality, innovation and HRM itself. The research also sheds light on the new, interesting regularities identified in this regard, e.g. the perception of human factor as a competitive factor. This book will be of interest to academics, researchers, and advanced or postgraduate students who are interested in the latest research on HRM in MNCs in the region of Central Europe. The Open Access version of this book, available at www.taylorfrancis.com, has been made available under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license.

Download or read book Top Management Control In Europe written by Jacques H Horovitz and published by Springer. This book was released on 2015-12-30 with total page 215 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Enterprise Management Control Systems in China written by Xianzhi Zhang and published by Springer Science & Business. This book was released on 2014-04-30 with total page 366 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides an exhaustive view of China’s Management Control Systems (MCS), examining the development of theory and practice and presenting a framework that integrates China’s unique enterprise regulations, corporate culture and managerial mindset into management control systems. The work offers detail about the effects of China’s economic reforms on management control in Chinese enterprises and insightful comparisons with Western theory and Western examples. Readers will discover important themes and the evolution of theory in MCS, including discussions of frameworks and the links between management control and economics, management, accounting, cybernetics and system theory. Early chapters explore management control in Chinese enterprises during the period, especially the demands of (guidance, enforcement and external regulation) and the demand for (stakeholders, managers, investors) management control. The work moves on to explore Western management control theory and research, including an examination of the evolution of internal control theory. The author presents detailed perspectives on the elements of management control systems and introduces masterful new ideas and methods through four general control models and ten critical elements in the management control process. A view of management control in various different types of enterprise is presented, from special enterprises and small to medium enterprises to non-profit organizations. The standards for enterprise management control are explored. This work is a valuable practical guide for corporate management teams who wish to develop and execute their own internal control strategies. It will also provide foreign researchers, policy-makers and practitioners with a new perspective on Chinese management control experiences.

Download or read book Multinational Companies from Japan written by Robert Fitzgerald and published by Routledge. This book was released on 2017-10-02 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the bursting of Japan’s bubble economy, from 1990 onwards, its multinational companies (MNCs) have faced new competitive challenges, and questions about the management practices on which they had built their initial success in global markets. Japanese engagement in the international economy has undergone a number of phases. Historically, Japanese MNCs learnt from foreign companies, frequently through strategic alliances. After the post-war ‘economic miracle’, Japanese manufacturers in particular converted themselves into MNCs, transferred their home-grown capabilities to overseas subsidiaries, and made an impact on the world economy. But the period after 1990 marked declining Japanese competitiveness, and asked questions about the ability of Japanese MNCs to be more responsive and global in their strategies, organization, and capabilities. It has been argued that the established management practices of Japanese MNCs inhibited adaptation to recent demands of global competition. This volume presents new case evidence on how Japanese MNCs have responded to the new challenges of the global market place, and it provides examples of how they have transformed strategies and competitive capabilities. This book was originally published as a special issue of Asia Pacific Business Review.

Download or read book Management Control Systems Decision Making and Innovation Development written by Dawid Szutowski and published by Routledge. This book was released on 2021-10-03 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: The systematic approach to innovation development today is one of the world’s most prominent scientific fields, and with good reason. When applied correctly, such system produces regular outcomes, which consistently drive lasting competitive advantage. Unfortunately, as much as it is beneficial, the orchestration of an undisturbed flow of multiple complex, dynamic, and flexible innovation development processes is structurally demanding. In this book, a recognised innovation management specialist sets the record straight, offering a comprehensive approach to the improvement of innovation efficiency with the use of management control system. Unlike other books on the subject, it proposes original representation – the CDI model – of the relationships between management control system, decision-making quality, and innovation system efficiency and explains why management control is fundamental to innovation management. In addition to that, inside the reader will find several original developments. These include: the info-deficiency (I-D) model, depicting the various parameters hindering decision-making in innovation development; the product innovation development (PID) system, offering the original function-based approach to innovation management; and the composite innovation index – specially designed tool intended to evaluate the efficiency of an innovation development system. It will be of interest to researchers, academics, practitioners, and advanced students in the fields of management, strategy, and innovation. Chapter 4 of this book is freely available as a downloadable Open Access PDF under a Creative Commons Attribution-Non Commercial-No Derivatives 4.0 license available at http://www.taylorfrancis.com

Download or read book Performance Measurement and Management Control written by Antonio Davila and published by Emerald Group Publishing. This book was released on 2012-06-08 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt: In addition to the three plenary sessions, this volume contains some of the exemplary papers that were presented at the 2011 conference; representing a collection of leading research in management control and performance measurement and providing a significant contribution to the growing literature in the area.

Download or read book Data Centric Business and Applications written by Peter Štarchoň and published by Springer Nature. This book was released on with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Management Control and Uncertainty written by M. Association and published by Springer. This book was released on 2014-11-25 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt: Management Control and Uncertainty recognizes that all control takes place under conditions of uncertainty: it does now, and it always has done. In this edited collection, the contributing authors examine different aspects of management control systems in the modern world whilst paying more explicit attention to the ubiquitous nature of uncertainty