Management Control Systems

Höfundar: HARTMANN; KRAUS (Útgáfa: 2)
Management Control Systems

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EBOOK: Management Control Systems, 2e

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Útgefandi
McGraw-Hill UK
ISBN
9781526848321
Print ISBN
9781526848314
Format
ePub
Útgáfa
2
Höfundar
HARTMANN; KRAUS
Tungumál
English
Útgefið
2020-11-05
Prent takmörkun á líftíma
100
Prent takmörkun
2
Afritunar takmörkun
2

Kaflar

  • Cover
  • Half Title
  • Title
  • Copyright
  • Brief Contents
  • Detailed Table of Contents
  • Case grid
  • Preface
  • About the authors
  • Acknowledgements
  • Guided tour
  • Road map
  • Connect
  • Create & Custom Publishing
  • Improve your Study, Research & Writing Skills
  • PART 1: Management control systems: managing organizational performance
  • 1 Introduction to management control systems
  • Introduction
  • Top-down and bottom-up roles of management control systems
  • A management control system ‘package’ – input, throughput and output controls
  • Enabling and coercive management control systems
  • Case 1.1: Maybach
  • Case 1.2: Abrams company
  • Case 1.3: Enron
  • Case 1.4: Wal-Mart Stores, Inc.
  • Case 1.5: Southwest Airlines Corporation
  • 2  Mission, goals and strategies
  • Introduction
  • The shareholder view
  • The stakeholder view
  • Mission
  • Different types of organizational goal
  • Strategy
  • Contingencies
  • Case 2.1: Gyros: a drama in three acts
  • Case 2.2: Northern Light: growing pains
  • Case 2.3: Scania: a case of differentiation and low cost
  • Case 2.4: BioTool: a biotech company’s innovation journey
  • Case 2.5: Tesla: climate change and the future of the electric vehicle
  • 3  Managers, human behaviour and organizations
  • Introduction
  • Models of human behaviour
  • The management control systems model of human behaviour
  • Case 3.1: A matter of ethics?
  • Case 3.2: Do not fool yourself
  • Case 3.3: Decision support systems and ethics
  • Case 3.4: Cultural issues: Netflix culture
  • Case 3.5: ‘In control’ at FBS Executive Education
  • PART 2: Management control systems: applying organizational architecture
  • 4  Responsibility centres
  • Introduction
  • Responsibility centres
  • Revenue centres
  • Expense centres
  • Profit and investment centres
  • Case 4.1: BookWorm
  • Case 4.2: MoreSki
  • Case 4.3: BreathEZ
  • Case 4.4: Responsibility structure within the Volvo Group
  • Case 4.5: Grand Jean Company
  • 5  Control with transfer prices and shared service centres
  • Introduction
  • Transfer pricing
  • Transfer pricing methods
  • Administration of transfer prices
  • Corporate services
  • Shared service centres
  • Management control system challenges arising from interdependent responsibility centres
  • Case 5.1: SLA contracting: the big three shared services centres (SSCs)
  • Case 5.2: SLA control and reinforcement: Vodafone
  • Case 5.3: Transfer pricing trouble at galeria glassworks
  • Case 5.4: North Country Auto, Inc.
  • Case 5.5: Transfer pricing in international firms: interaction of control and tax
  • 6  Organizational structure and cross-functional integration
  • Introduction
  • Organizational structure
  • Lean management
  • Projects
  • Case 6.1: Miracle on ice!
  • Case 6.2: The washer
  • Case 6.3: The Motorway PPP
  • Case 6.4: The cross-functional integration projectc
  • Case 6.5: New product development at Big Fish
  • 7  Management control systems and inter-organizational relationships
  • Introduction
  • Increased importance of inter-organizational relationships
  • Types of inter-organizational relationship
  • Inter-organizational management control systems
  • Case 7.1: Ramirent
  • Case 7.2: Working capital management
  • Case 7.3: Outsourcing Unilever
  • Case 7.4: The clothing industry supply chain
  • Case 7.5: J.L. Apparel Limited
  • PART 3: Management control systems: the performance management process
  • 8  Budgeting and forecasting
  • Introduction
  • The roles of budgeting
  • The parts of the budget
  • The budgeting process
  • Beyond budgeting
  • Case 8.1: Tight budgetary control
  • Case 8.2: Rolling forecasts or budgets? New wine in old wineskins?
  • Case 8.3: Budgeting at FHP Motors
  • Case 8.4: Beyond budgeting in a medical company
  • Case 8.5: Svenska Handelsbanken
  • 9  Financial and non-financial performance measurement systems
  • Introduction
  • Pitfalls when using financial measures
  • Pitfalls when using non-financial measures
  • The balanced scorecard: an ‘enabling’ performance measurement system
  • Case 9.1: MedalRain
  • Case 9.2: TurnAround
  • Case 9.3: Setting an appropriate target: continuous improvement or benchmarking?
  • Case 9.4: Performance measurement in a cooperative: context issues and challenges
  • Case 9.5: Frescent: sustainability and the balanced scorecard
  • 10  Monetary incentive systems and motivation
  • Introduction
  • Compensation and incentives
  • Agency theory and the design of incentive systems
  • Self-determination theory and incentives
  • Comparing the two theories
  • Case 10.1: Triathlon guy and golf girl
  • Case 10.2: Rome-Work
  • Case 10.3: Eaglet Plc: the phone call
  • Case 10.4: What is CEO talent worth?
  • Case 10.5: The Pitfalls of achieving cost efficiency in the creative organization
  • 11  Risk management systems
  • Introduction
  • Behavioural aspects of risk management
  • Risk management
  • Enterprise risk management frameworks
  • Case 11.1: Future gains and future pains
  • Case 11.2: Profit warning
  • Case 11.3: Risk or challenges
  • Case 11.4: Unilever and the risk of being taken over: a case on shareholder value creation . . . or lack thereof
  • Case 11.5: Risks or challenges?
  • PART 4: Management control systems: summary and outlook
  • 12  Control and controllership: past, present, future
  • Controllers
  • Roles and tasks of controllers
  • Developments in controllership and management control systems
  • Case 12.1: Controller involvement
  • Case 12.2: Crisis management: strategic or tactical responses?
  • Case 12.3: Ethical dilemmas in a controller job
  • Case 12.4: Nucor corporation
  • Case 12.5: Aluminum container corporation
  • Additional Cases
  • Appendices
  • Company Index
  • Subject Index