Where is the incoherence? Explain What should be done?
19 Motivation & Relevance of MC Some course technicalities Basics of MC Case Closing Christoph Endenich Slide 37 CPTG 31149 Agenda Basics of management control What are we talking about? Christoph Endenich Slide 38 CPTG 31149 Management Control Systems (MCS) “include everything managers do to help ensure that their organization’s strategies and plans are carried out”*. Central issue: strategy implementation Help to reduce information asymmetry gap Rely on both, financial and non-financial information Sources: *Merchant/Van der Stede (2007), Management Control Systems, p. XIII; Sveiby (1997), The new organizational wealth, p. 8; Anthony/Giovindarajan (1998), Management Control Systems, p. 6 and p. 8.
20 Closing Christoph Endenich Slide 39 CPTG 31149 Everyone should read the Soft Pro case for next session Any volunteers for the first group presentation? Soft Pro 20 minutes group presentation At the beginning of next session Followed by a discussion Any questions? Thanks a lot for your attention! [email protected] Christoph Endenich Slide 40 CPTG 31149
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