Management Control Systems,9780256168785

Management Control Systems

by ;
Edition: 9th
ISBN13: 9780256168785
ISBN10: 0256168784
Format: Hardcover
Pub. Date: 1997-09-01
Publisher(s): McGraw-Hill College
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List Price: $107.60

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Table of Contents

An Overview
1 The Nature of Management Control Systems
1(48)
Basic Concepts
1(5)
Boundaries of Management Control
6(8)
Road Map for the Reader
14(3)
Summary
17(32)
Case 1-1: General Electric Company (A)
19(14)
Case 1-2: Xerox Corporation (A)
33(7)
Case 1-3: Stewart Box Company
40(9)
PART I The Management Control Environment 49(257)
2 Understanding Strategies
49(44)
Goals
49(4)
The Concept of Strategy
53(1)
Corporate Level Strategy
54(6)
Business Unit Strategies
60(9)
Summary
69(24)
Case 2-1: T&J's
71(5)
Case 2-2: General Motors Corporation
76(6)
Case 2-3: DairyPak
82(11)
3 Behavior in Organizations
93(35)
Goal Congruence
93(1)
Informal Factors That Influence Goal Congruence
94(4)
The Formal Control System
98(2)
Types of Organizations
100(6)
Functions of the Controller
106(3)
Summary
109(19)
Case 3-1: Rendell Company
111(9)
Case 3-2: National Tractor and Equipment Company
120(8)
4 Responsibility Centers: Revenue and Expense Centers
128(42)
Responsibility Centers
128(4)
Revenue Centers
132(2)
Expense Centers
134(6)
Administrative and Support Centers
140(2)
Research and Development Centers
142(3)
Marketing Centers
145(2)
Summary
147(23)
Case 4-1: New Jersey Insurance Company
149(7)
Case 4-2: Whiz Calculator Company
156(5)
Case 4-3: Westport Electric Corporation
161(5)
Case 4-4: Grand Jean Company
166(4)
5 Profit Centers
170(40)
General Considerations
170(6)
Business Units as Profit Centers
176(2)
Other Profit Centers
178(3)
Measuring Profitability
181(6)
Summary
187(23)
Case 5-1: Profit Center Problems
189(1)
Case 5-2: North Country Auto, Inc.
190(7)
Case 5-3: Polysar Limited
197(9)
Case 5-4: Abrams Company
206(4)
6 Transfer Pricing
210(42)
Objectives of Transfer Prices
210(1)
Transfer Pricing Methods
211(10)
Pricing Corporate Services
221(3)
Administration of Transfer Prices
224(3)
Summary
227(1)
Appendix: Some Theoretical Considerations
228(24)
Case 6-1: Transfer Pricing Problems
231(5)
Case 6-2: Birch Paper Company
236(2)
Case 6-3: General Appliance Corporation
238(9)
Case 6-4: Strider Chemical Company
247(3)
Case 6-5: Medoc Company
250(2)
7 Measuring and Controlling Assets Employed
252(54)
Structure of the Analysis
253(3)
Measuring Assets Employed
256(11)
EVA versus ROI
267(5)
Alternative Approaches to Evaluating Managers
272(3)
Evaluating the Economic Performance of the Entity
275(1)
Summary
276(30)
Case 7-1: Investment Center Problems (A)
278(4)
Case 7-2: Investment Center Problems (B)
282(4)
Case 7-3: Quality Metal Service Center
286(8)
Case 7-4: Industrial Products Corporation
294(7)
Case 7-5: Marden Company
301(1)
Case 7-6: Lemfert Company
302(4)
PART II The Management Control Process 306(270)
8 Strategic Planning
306(67)
Nature of Strategic Planning
306(7)
Analyzing Proposed New Programs
313(3)
Analyzing Ongoing Programs
316(8)
The Strategic Planning Process
324(3)
Summary
327(1)
Appendix: Merck's Research Planning Model
328(45)
Case 8-1: Codman & Shurtleff, Inc.
331(14)
Case 8-2: Copley Manufacturing Company
345(6)
Case 8-3: Allied Stationary Products
351(8)
Case 8-4: Emerson Electric Company
359(14)
9 Budget Preparation
373(48)
Nature of a Budget
373(6)
Other Budgets
379(2)
The Budget Preparation Process
381(4)
Behavioral Aspects
385(3)
Quantitative Techniques
388(1)
Summary
389(32)
Case 9-1: Sound Dynamics, Inc.
391(12)
Case 9-2: Pasy Company
403(7)
Case 9-3: Boston Creamery, Inc.
410(11)
10 Analyzing Financial Performance Reports
421(38)
Calculating Variances
421(8)
Variations in Practice
429(5)
Limitations of Variance Analysis
434(2)
Behavioral Considerations in Performance Evaluation
436(6)
Summary
442(17)
Case 10-1: Variance Analysis Problems
443(2)
Case 10-2: Solartronics, Inc.
445(2)
Case 10-3: Galvor Company
447(12)
11 Performance Measurement
459(51)
Information Used in Control Systems
459(2)
Performance Measurement
461(10)
Interactive Control
471(3)
Summary
474(36)
Case 11-1: Analog Devices, Inc.
476(14)
Case 11-2: Warren Insurance Company
490(10)
Case 11-3: General Electric Company (B)
500(6)
Case 11-4: Enager Industries, Inc.
506(4)
12 Management Compensation
510(66)
Research Findings on Organizational Incentives
510(1)
Characteristics of Incentive Compensation Plans
511(6)
Incentives for Corporate Officers
517(1)
Incentives for Business Unit Managers
518(9)
Agency Theory
527(4)
Summary
531(45)
Case 12-1: Lincoln Electric Company (A)
534(15)
Case 12-2: Lincoln Electric Company (B)
549(1)
Case 12-3: Anita's Apparel
550(6)
Case 12-4: Wayside Inns, Inc.
556(9)
Case 12-5: Mary Kay Cosmetics, Inc.
565(11)
PART III Variations in Management Control 576(274)
13 Controls for Differentiated Strategies
576(57)
Corporate Strategy
577(5)
Business Unit Strategy
582(12)
Top Management Style
594(2)
Summary
596(37)
Case 13-1: United Instruments, Inc.
598(2)
Case 13-2: NuCor Corporation
600(10)
Case 13-3: 3M Corporation
610(4)
Case 13-4: Texas Instruments and Hewlett-Packard
614(4)
Case 13-5: Texas Instruments
618(15)
14 Modern Control Methods
633(35)
Just-in-Time (JIT)
633(3)
Total Quality Management
636(3)
Computer Integrated Manufacturing
639(3)
Decision Support Systems
642(2)
Summary
644(24)
Case 14-1: Iron River Paper Mill
646(10)
Case 14-2: Motorola Inc.
656(8)
Case 14-3: Responsibility Accounting versus JIT
664(4)
15 Service Organizations
668(48)
Service Organizations in General
668(3)
Professional Organizations
671(7)
Health Care Organizations
678(2)
Nonprofit Organizations
680(4)
Government Organizations
684(3)
Merchandising Organizations
687(1)
Summary
688(28)
Case 15-1: Cookie, Inc.
690(5)
Case 15-2: Williamson and Oliver
695(9)
Case 15-3: Harlan Foundation
704(3)
Case 15-4: Piedmont University
707(3)
Case 15-5: Riverview
710(6)
16 Financial Service Organizations
716(45)
Financial Service Organizations in General
716(3)
Commercial Banks and Thrift Institutions
719(6)
Securities Firms
725(5)
Insurance Companies
730(3)
Summary
733(28)
Case 16-1: Chemical Bank
735(12)
Case 16-2: Metropolitan Bank
747(7)
Case 16-3: Citibank Indonesia
754(7)
17 Multinational Organizations
761(57)
General Considerations
761(1)
Transfer Pricing
762(8)
Exchange Rate
770(11)
Summary
781(1)
Appendix: Foreign Currency Translation
782(36)
Case 17-1: AB Thorsten
785(8)
Case 17-2: Vick International Division: Tom McGuire
793(12)
Case 17-3: Nestle S.A.
805(9)
Case 17-4: Xerox Corporation (B)
814(4)
18 Management Control of Projects
818(32)
Nature of Projects
818(3)
The Control Environment
821(4)
Project Planning
825(4)
Project Execution
829(6)
Project Evaluation
835(3)
Summary
838(12)
Case 18-1: Northeast Research Laboratory
840(8)
Case 18-2: Modern Aircraft Company
848(2)
Company Index 850(5)
Topical Index 855

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