People Innovation Excellence

MANAGEMENT CONTROL SYSTEM (2 Credits)

Learning Outcomes:

On successful completion of this Course, students will be able to: Define role of management in management control systems; analyze management control alternatives with their effects; Analyze financial results as control systems; Solve performance measurement issues and its effects; Explain how corporate governance related to management control systems; and how environmental uncertainty, organizational strategy, and multinationality affected management control systems.

Topics:

  1. Management and Control and Results Controls;
  2. Action, Personnel, and Cultural Controls;
  3. Control System Tightness;
  4. Control System Costs;
  5. Designing and Evaluating Management Control Systems;
  6. Financial Responsibility Centers;
  7. Planning and Budgeting;
  8. Incentive Compensation Systems;
  9. Financial Performance Measures and their Effects;
  10. Combinations of Measures and Other Remedies to the Myopia Problem;
  11. Using Financial Results Controls in the Presence of Uncontrollable Factors;
  12. Corporate Governance and Boards of Directors;
  13. The Effects of Environmental Uncertainty, Organizational Strategy, and Multinationality on Management Control Systems.

Published at : Updated

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