Professional Documents
Culture Documents
Management Control Anthony TOC
Management Control Anthony TOC
Mc
Graw
Hill
Education
Higher
Education
Case grid
About the authors
Preface
Acknowledgements
Guided tour
1
2
3
4
PART 1 :
Management control a n d
management control systems
Introduction to management control
Designing management control
systems
PART 2 :
The environment a n d
strategy of organizations
Organizations and their environment
Strategy and management control
XV
xvi
xviii
xix
1
3
9
10
34
11
70
72
142
12
PART 3:
Management control a n d the
organization's internal
structure
Decentralization, control and
incentives
Responsibility centres: revenue and
expense centres
13
14
192
194
227
254
289
329
331
384
420
476
478
509
552
606
613
Case grid
About the authors
Preface
Acknowledgements
Guided tour
x
xv
xviii
xviii
xix
PART 1 :
M a n a g e m e n t control a n d
m a n a g e m e n t control systems
Introduction to management
control
Introduction
Management control: role and position
Human behaviour in organizations
Road map for the reader
Case 1.1: Management Control Problems
Case 1.2: Wal-Mart Stores, Inc.
Case 1.3: PCL: A Breakdown in the
Enforcement of Management
Control
Designing management
control systems
Introduction
Management control systems
Management control system and
processes, in and out of control
Delineating management control,
strategic control and task control
Case 2.1: Management Control Problems
Case 2.2: Nucor Corporation (A)
Case 2.3: PremiumSofi: Managing Creative
People
1
3
4
8
13
20
24
26
29
34
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36
39
44
50
53
62
PART 2 :
70
72
73
74
78
82
86
93
PART 3:
Management control and
the organization's internal
structure
Decentralization, control and
incentives
Introduction
Decentralization and control
Formal control of decentralized
management
Should control be tight or loose?
Controllership
Case 5.1: Management Control Problems
Case 5.2: Southwest Airlines Corporation
Case 5.3: Governance and Control atAXA
Responsibility centres:
r e v e n u e a n d e x p e n s e centres
Introduction
Responsibility centres
Revenue centres
Expense centres
Case 6.1: BookWorm
99
102
114
125
142
143
144
147
155
168
173
175
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179
188
192
194
195
196
197
204
205
210
212
214
227
228
228
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234
240
254
255
10
255
256
256
257
258
260
264
267
275
276
277
278
282
PART 4:
The management control
process
241
242
246
249
332
335
336
338
341
344
348
349
352
384
Introduction
385
385
Performance measurement systems
386
Variance analysis
Additional considerations and
limitations of variance analysis
392
Combining financial and non-financial
performance measures
396
405
Case 10.1: Variance Analysis Problems
Case 10.2: Making Balanced Scorecard
Work: The Worldclass Lighting
Experience
408
Case 10.3: The Gail Palmer Ashton Graduate
School ofBusiness: The Balanced
Scorecard Initiative
416
11
Compensation, incentives
and motivation
Introduction
Compensation and incentives
Theories on incentives and motivation
Case 11.1: What Is CEO Talent Worth?
Case 11.2: Arck Systems
Case 11.3: Lincoln Electric Company (A)
Case 11.4: Disorganization atSemco:
Human Resource Practices
as a Strategic Advantage
PART 5:
Management control
challenges
12
329
331
Performance measurement
and analysis
420
421
422
425
440
446
450
464
476
Management control
challenges in service delivery
478
Introduction
479
Service organizations
479
Professional and financial service
organizations
482
Management control systems
483
The financial services sector
485
Health-care organizations
487
Non-profit and NGOs
489
Case 12.1: Management Control Problems 494
Case 12.2: Piedmont University
496
Case 12.3: Implementation ofPerformance
Measurements atHopco
Hospital
499
13
09
Introduction
510
Nature of projects
510
The control environment
512
514
Project planning
Project execution
517
Project evaluation
520
522
Agile project management
Case 13.1: Project Management Analysis
in the Internet Forecasting
Industry
526
Case 13.2: Interior JV: Teething Problems
of a Manufacturing Operation in
China
528
Case 13.3: CMM versus Agile: Methodology
Wars in Software Development 532
Case 13.4: AB Thorsten
544
14
552
553
554
555
565
566
567
580
596
606
613