costacctg13e_ppt_ch22

costacctg13e_ppt_ch22 - CHAPTER 22 CHAPTER 22...

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Unformatted text preview: CHAPTER 22 CHAPTER 22 Management-Control Systems, Transfer Pricing, and Multinational Considerations Management Control Systems Management Control Systems are a means of gathering and using information to aid and coordinate the planning and control decisions throughout an organization and to guide the behavior of its managers and other employees Management Control Systems Many management control systems contain some or all of the balanced scorecard perspectives: Financial Customer Internal Business Process Learning and Growth Management Control Systems Consist of Formal and Informal control systems: Formal systems include explicit rules, procedures, performance measures, and incentive plans that guide the behavior of its managers and other employees Informal systems include shared values, loyalties, and mutual commitments among members of the company, corporate culture, and unwritten norms about acceptable behavior Evaluating Management Control Systems To be effective, management control systems should be closely aligned to the firms strategies and goals Systems should be designed to fit the companys structure and decision-making responsibility of individual managers Evaluating Management Control Systems Effective management control systems should also motivate managers and their employees Motivation is the desire to attain a selected goal (goal-congruence) combined with the resulting pursuit of that goal (effort) Two Aspects of Motivation Goal Congruence exists when individuals and groups work toward achieving the organizations goals managers working in their own best interest take actions that align with the overall goals of top management Effort is exertions toward reaching a goal, including both physical and mental actions Organization Structure and Decentralization Decentralization is the freedom for managers at lower levels of the organization to make decisions Autonomy is the degree of...
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This note was uploaded on 02/23/2010 for the course ACCT 81802 taught by Professor Ognibene during the Fall '09 term at CSU San Bernardino.

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costacctg13e_ppt_ch22 - CHAPTER 22 CHAPTER 22...

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