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Management Control Systems: Performance Measurement, Evaluation And Incentives 4th edition [Minkštas viršelis]

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  • Formatas: Paperback / softback, 792 pages, aukštis x plotis x storis: 244x188x44 mm, weight: 1200 g
  • Išleidimo metai: 12-May-2017
  • Leidėjas: Pearson Education Limited
  • ISBN-10: 1292110554
  • ISBN-13: 9781292110554
Kitos knygos pagal šią temą:
Management Control Systems: Performance Measurement, Evaluation And Incentives 4th editionDidesnis paveikslėlis
  • Formatas: Paperback / softback, 792 pages, aukštis x plotis x storis: 244x188x44 mm, weight: 1200 g
  • Išleidimo metai: 12-May-2017
  • Leidėjas: Pearson Education Limited
  • ISBN-10: 1292110554
  • ISBN-13: 9781292110554
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781292110554.html
Raktažodžiai:
Get to the heart of Management Control Systems with this acclaimed text. Management Control Systems, 4th edition, by Kenneth A. Merchant, and Wim A. Van der Stede, is the market-leading text for management control and performance management studies. Using real-life examples and a range of international case studies, the book offers you a thorough understanding of the core concepts and key topics of the subject.

The text's clear and structured chapters ensure logical progression and understanding through topics such as the control function of management, alternative methods of management control, and how to apply your knowledge beyond theory.

Considering all areas of Management Control Systems, from implementation to ethical questions, the 4th edition serves as the ultimate guide to the subject, excellent for students and practitioners alike.

Recenzijos

If this book were fiction, I would refer to it as a real page-turner Eddy Vaassen, Tilburg University

 

The book provides a comprehensive view of management control systems and is written in a very engaging style Paul Summers, Summit Accountancy Training / University of Liverpool

Preface xiii
Acknowledgements xvi
SECTION I The Control Function of Management
1 Management and Control
3(30)
Management and control
8(4)
Causes of management control problems
12(3)
Characteristics of good management control
15(1)
Control problem avoidance
15(4)
Control alternatives
19(1)
Outline of this text
19(1)
Notes
20(2)
Leo's Four-Plex Theater
22(1)
Wong's Pharmacy
23(1)
Private Fitness, Inc.
23(2)
Atlanta Home Loan
25(8)
SECTION II Management Control Alternatives and their Effects
2 Results Controls
33(53)
Prevalence of results controls
34(3)
Results controls and the control problems
37(1)
Elements of results controls
38(4)
Conditions determining the effectiveness of results controls
42(4)
Conclusion
46(1)
Notes
46(2)
Office Solutions, Inc.
48(10)
Puente Hills Toyota
58(13)
Kooistra Autogroep
71(7)
Houston Fearless 76, Inc.
78(8)
3 Action, Personnel, and Cultural Controls
86(42)
Action controls
86(5)
Action controls and the control problems
91(1)
Prevention vs. Detection
92(1)
Conditions determining the effectiveness of action controls
93(2)
Personnel controls
95(2)
Cultural controls
97(4)
Personnel/cultural controls and the control problems
101(1)
Effectiveness of personnel/cultural controls
101(2)
Conclusion
103(1)
Notes
103(2)
Witsky and Associates, Inc.
105(1)
The Platinum Pointe Land Deal
106(8)
EyeOn Pharmaceuticals, Inc.
114(7)
Axeon N.V.
121(7)
4 Control System Tightness
128(45)
Tight results control
128(3)
Tight action controls
131(6)
Tight personnel/cultural controls
137(2)
Conclusion
139(1)
Notes
140(2)
Controls at the Bellagio Casino Resort
142(26)
PCL: A Breakdown in the Enforcement of Management Control
168(5)
5 Control System Costs
173(48)
Direct costs
173(1)
Indirect costs
174(8)
Adaptation costs
182(4)
Conclusion
186(1)
Notes
187(2)
Philip Anderson
189(1)
Sunshine Fashion: Fraud, Theft, and Misbehavior among Employees
190(4)
Better Beauty, Inc.
194(12)
Fit Food, Inc.
206(6)
Atlantis Chemical Industries
212(9)
6 Designing and Evaluating Management Control Systems
221(40)
What is desired and what is likely
221(1)
Choice of controls
222(7)
Choice of control tightness
229(1)
Adapting to change
230(1)
Keeping a behavioral focus
231(1)
Maintaining good control
231(1)
Notes
232(1)
Diagnostic Products Corporation
233(9)
Game Shop, Inc.
242(10)
Family Care Specialists Medical Group, Inc.
252(9)
SECTION III Financial Results Control Systems
7 Financial Responsibility Centers
261(36)
Advantages of financial results control systems
261(1)
Types of financial responsibility centers
262(5)
Choice of financial responsibility centers
267(2)
The transfer pricing problem
269(5)
Conclusion
274(1)
Notes
275(1)
Kranworth Chair Corporation
275(8)
Zumwald AG
283(2)
Global Investors, Inc.
285(12)
8 Planning and Budgeting
297(56)
Purposes of planning and budgeting
297(2)
Planning cycles
299(2)
Target setting
301(9)
Planning and budgeting practices, and criticisms
310(2)
Conclusion
312(1)
Notes
313(2)
Royal Wessanen NV
315(8)
The Stimson Company
323(9)
Multiple Versions of the Plan
332(1)
Vitesse Semiconductor Corporation
333(9)
VisuSon, Inc.: Business Stress Testing
342(11)
9 Incentive Systems
353(44)
Purposes of incentives
355(2)
Monetary incentives
357(7)
Incentive system design
364(1)
Criteria for evaluating incentive systems
365(5)
Group rewards
370(1)
Conclusion
370(1)
Notes
371(3)
Harwood Medical Instruments PLC
374(1)
Superconductor Technologies, Inc.
375(9)
Raven Capital, LLC
384(13)
SECTION IV Performance Measurement Issues and Their Effects
10 Financial Performance Measures and Their Effects
397(51)
Value creation
398(1)
Market measures of performance
399(2)
Accounting measures of performance
401(3)
Investment and operating myopia
404(2)
Return-on-investment measures of performance
406(5)
Residual income measures as a possible solution to the ROI measurement problems
411(2)
Conclusion
413(1)
Notes
414(1)
Behavioral Implications of Airline Depreciation Accounting Policy Choices
415(2)
Las Ferreterias de Mexico, S.A. de C.V.
417(4)
Industrial Electronics, Inc.
421(1)
Haengbok Bancorp
422(2)
Corbridge Industries, Inc.
424(9)
King Engineering Group, Inc.
433(9)
Berkshire Industries PLC
442(6)
11 Remedies to the Myopia Problem
448(69)
Pressures to act myopically
448(2)
Reduce pressures for short-term profit
450(1)
Control investments with preaction reviews
451(2)
Extend the measurement horizon (use long-term incentives)
453(2)
Measure changes in value directly
455(1)
Improve the accounting measures
455(1)
Measure a set of value drivers
456(4)
Conclusion
460(1)
Notes
461(1)
Catalytic Solutions, Inc.
462(8)
Dortmunder-Koppel GmbH
470(8)
Johansen's: The New Scorecard System
478(10)
Mainfreight
488(13)
Statoil
501(16)
12 Using Financial Results Controls in the Presence of Uncontrollable Factors
517(56)
The controllability principle
519(1)
Types of uncontrollable factors
520(2)
Controlling for the distorting effects of uncontrollables
522(7)
Other uncontrollable factor issues
529(1)
Conclusion
529(1)
Notes
530(1)
Olympic Car Wash
531(1)
Beifang Chuang Ye Vehicle Group
532(2)
Hoffman Discount Drugs, Inc.
534(7)
Howard Building Corporation, Inc.
541(13)
Bank of the Desert (A)
554(2)
Bank of the Desert (B)
556(5)
Fine Harvest Restaurant Group (A)
561(4)
Fine Harvest Restaurant Group (B)
565(8)
SECTION V Corporate Governance, Important Control-Related Roles, and Ethics
13 Corporate Governance and Boards of Directors
573(56)
Laws and regulations
574(1)
The Sarbanes-Oxley Act
575(5)
Boards of directors
580(3)
Audit committees
583(2)
Compensation committees
585(1)
Conclusion
586(1)
Notes
586(2)
Arrow Motorcar Corporation
588(6)
Golden Parachutes?
594(4)
Pacific Sunwear of California, Inc.
598(12)
Entropic Communications, Inc.
610(15)
Bio/Precise Medical Devices, Inc.
625(4)
14 Controllers and Auditors
629(48)
Controllers
629(4)
Auditors
633(6)
Conclusion
639(1)
Notes
640(1)
Don Russell: Experiences of a Controller/CFO
641(7)
Desktop Solutions, Inc. (A): Audit of the St. Louis Branch
648(9)
Desktop Solutions, Inc. (B): Audit of Operations Group Systems
657(3)
Andrew G. Scavell, Chief Risk Officer
660(17)
15 Management Control-Related Ethical Issues
677(44)
Good ethical analyses and their importance
678(4)
Why do people behave unethically?
682(2)
Some common management control-related ethical issues
684(5)
Spreading good ethics within an organization
689(2)
Conclusion
691(1)
Notes
692(2)
Two Budget Targets
694(1)
Conservative Accounting in the General Products Division
694(1)
Education Food Services at Central Maine State University
695(2)
The "Sales Acceleration Program"
697(1)
The Expiring Software License
698(1)
Wired, PLC
699(1)
Mean Screens USA, Inc.
700(1)
Lernout & Hauspie Speech Products
701(7)
Ethics@Cisco
708(13)
SECTION VI Management Control When Financial Results Are Not the Primary Consideration
16 Management Control in Not-for-profit Organizations
721(40)
Corporations, B corporations, and not-for-profits
722(1)
Key differences between for-profit and not-for-profit organizations
723(1)
Goal ambiguity and conflict
724(1)
Difficulty in measuring and rewarding performance
725(2)
Accounting differences
727(1)
External scrutiny
728(3)
Employee characteristics
731(1)
Conclusion
731(2)
Notes
733(2)
SCI Ontario: Achieving, Measuring, and Communicating Strategic Success
735(11)
University of Southern California: Responsibility Center Management System
746(15)
Index 761
Kenneth A. Merchantis the Deloitte & Touche LLP Chair of Accountancyat the University of Southern California. He is well-known internationally in the field of management accounting.

Wim A. Van der Stedeis the CIMA Professor of Accounting and Financial Management at the London School of Economics and Political Science. An author and teacher, he brings a European perspective and a wealth of experience to this book.