06 - ACCT3012: Management Accounting B Performance...

Info iconThis preview shows pages 1–6. Sign up to view the full content.

View Full Document Right Arrow Icon
1 ACCT3012: Management Accounting B Performance Evaluation 1: Financial and Non-Financial Measures
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
2 References Hilton, Maher and Selto , Cost Management: Strategies for Business Decisions, Chapter 19. Merchant and Van der Stede . Management Control Systems: Performance Measurement, Evaluation and Incentives. pp409-425. Merchant Modern Management Control Systems: Text and Cases. pp. 301-310, pp425-436. Hubbard Strategic Management: Thinking, Analysis and Action. Chapter 5.
Background image of page 2
3 Learning Objectives After having attended the lecture, completed the required readings and completed the homework, you should have an understanding of Responsibility Centres Return on Investment vs Residual Income Non-financial Performance Measures
Background image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
4 1. Introduction The MCS/MAS become more complex as the organisation grows and changes. Delegation of decision making becomes necessary. Responsibility centres become important
Background image of page 4
2. Delegation To what extent to can decisions be made by subordinate managers? Behavioural challenge – to come
Background image of page 5

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full DocumentRight Arrow Icon
Image of page 6
This is the end of the preview. Sign up to access the rest of the document.

This note was uploaded on 04/20/2010 for the course MKTG 1001 taught by Professor ? during the One '09 term at University of Sydney.

Page1 / 18

06 - ACCT3012: Management Accounting B Performance...

This preview shows document pages 1 - 6. Sign up to view the full document.

View Full Document Right Arrow Icon
Ask a homework question - tutors are online