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[null,"1.","Record Nr.",null,"UNINA9910154644003321"]
[null,null,"Autore",null,"Merchant Kenneth A."]
[null,null,"Titolo",null,"Management control systems : performance measurement, evaluation and incentives / / Kenneth A. Merchant, Wim A. Van der Stede"]
[null,null,"Pubbl/distr/stampa",null,"Harlow, England : , : Financial Times Prentice Hall, , 2012"]
[{"$nulls":4},"©2012"]
[null,null,"ISBN",null,"1-292-14942-6"]
[null,null,"Edizione",null,"[Third edition.]"]
[null,null,"Descrizione fisica",null,"1 online resource (815 pages) : illustrations (some color)"]
[null,null,"Disciplina",null,"658"]
[null,null,"Soggetti",null,"Industrial management"]
[{"$nulls":4},"Cost control"]
[{"$nulls":4},"Managerial accounting"]
[{"$nulls":4},"Performance - Measurement"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Bibliographic Level Mode of Issuance: Monograph"]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Cover -- Dedication -- Brief Contents -- Contents -- Preface -- Acknowledgements -- Section I: The Control Function of Management -- Chapter 1: Management and Control -- Management and control -- Management -- Objective setting -- Strategy formulation -- Management control versus strategic control -- Behavioral emphasis -- Causes of management control problems -- Lack of direction -- Motivational problems -- Personal limitations -- Characteristics of good management c ontrol -- Control problem avoidance -- Activity elimination -- Automation -- Centralization -- Risk sharing -- Control alternatives -- Outline of this book -- Notes -- Leo's Four-Plex Theater -- Wong's Pharmacy -- Private Fitness, Inc. -- Atlanta Home Loan -- Section II: Management Control Alternatives and their Effects -- Chapter 2: Results Controls -- Prevalence of results controls -- Results controls and the control problems -- Elements of results controls -- Defining performance dimensions -- Measuring performance -- Setting performance targets -- Providing rewards -- Conditions determining the effectiveness of results controls -- Knowledge of desired results -- Ability to influence desired results (controllability) -- Ability to measure controllable results effectively -- Precision -- Objectivity -- Timeliness -- Understandability -- Cost efficiency -- Conclusion -- Notes -- Armco, Inc.: Midwestern Steel Division -- Loctite Company de México, S.A. de C.V. -- Puente Hills "]
[{"$nulls":4},"Toyota -- Houston Fearless 76, Inc. -- Chapter 3: Action, Personnel, and Cultural Controls -- Action controls -- Behavioral constraints -- Preaction reviews -- Action accountability -- Redundancy -- Action controls and the control problems -- Prevention versus detection -- Conditions determining the effectiveness of action controls -- Knowledge of desired actions."]
[{"$nulls":4},"Ability to ensure that desired actions are taken -- Personnel controls -- Selection and placement -- Training -- Job design and provision of necessary resources -- Cultural controls -- Codes of conduct -- Group rewards -- Other approaches to shape organizational culture -- Personnel/cultural controls and the control problems -- Effectiveness of personnel/cultural controls -- Conclusion -- Notes -- The Platinum Pointe Land Deal -- Axeon N.V. -- Alcon Laboratories, Inc. -- Chapter 4: Control System Tightness -- Tight results control -- Definitions of desired results -- Performance measurement -- Tight action controls -- Behavioral constraints -- Preaction reviews -- Action accountability -- Tight personnel/cultural controls -- Conclusion -- Notes -- Controls at the Bellagio Casino Resort -- The Lincoln Electric Company -- PCL: A Breakdown in the Enforcement of Management Control -- Chapter 5: Control System Costs -- Direct costs -- Indirect costs -- Behavioral displacement -- Gamesmanship -- Operating delays -- Negative attitudes -- Conclusion -- Notes -- Philip Anderson -- Sunshine Fashion: Fraud, Theft, and Misbehavior Among Employees -- Fit Food, Inc. -- Chapter 6: Designing and Evaluating Management Control Systems -- What is desired? and What is likely? -- Choice of controls -- Personnel/cultural controls as an initial consideration -- Advantages and disadvantages of action controls -- Advantages and disadvantages of results controls -- Choice of control tightness -- Simultaneous tight-loose controls -- Adapting to change -- Keeping a behavioral focus -- Maintaining good control -- Notes -- Diagnostic Products Corporation -- Game Shop, Inc. -- Family Care Specialists Medical Group, Inc. -- AirTex Aviation -- Section III: Financial Results Control Systems -- Chapter 7: Financial Responsibility Centers."]
[{"$nulls":4},"Advantages of financial results control systems -- Types of financial responsibility centers -- Investment centers -- Profit centers -- Revenue centers -- Cost centers -- Variations -- Choice of financial responsibility centers -- The transfer pricing problem -- Purposes of transfer pricing -- Transfer pricing alternatives -- Simultaneous use of multiple transfer pricing methods -- Conclusion -- Notes -- Kranworth Chair Corporation -- Toyota Motor Sales, USA, Inc. -- Zumwald AG -- Global Investors, Inc. -- Chapter 8: Planning and Budgeting -- Purposes of planning and budgeting -- Planning cycles -- Strategic planning -- Capital budgeting -- Operational) budgeting -- Target setting -- Types of financial performance targets -- Common financial performance target issues -- Planning and budgeting practices, and criticisms -- Conclusion -- Notes -- Citibank Indonesia -- HCC Industries -- Patagonia, Inc. -- VisuSon, Inc.: Business Stress Testing -- Chapter 9: Incentive Systems -- Purposes of incentives -- Monetary incentives -- Salary increases -- Short-term incentives -- Long-term incentives -- Incentive system design -- Incentive formula -- Shape of the incentive function -- Size of incentive pay -- Criteria for evaluating incentive systems -- Monetary incentives and the evaluation criteria -- Group rewards -- Conclusion -- Notes -- Harwood Medical Instruments PLC -- Superconductor Technologies, Inc. -- Tsinghua Tongfang Co. Ltd. -- Raven Capital, LLC -- Section IV: Performance Measurement Issues and their Effects -- Chapter 10: Financial Performance Measures and their Effects -- Value creation -- Market measures of performance -- Accounting measures of performance -- "]
[{"$nulls":4},"Investment and operating myopia -- Return-on-investment measures of performance -- Return-on-what? -- Problems caused by ROI-type measures."]
[{"$nulls":4},"Residual income measures as a possible solution to the ROI measurement problems -- Conclusion -- Notes -- Behavioral Implications of Airline Depreciation Accounting Policy Choices -- Las Ferreterías de México, S.A. de C.V. -- Industrial Electronics, Inc. -- Haengbok Bancorp -- Berkshire Industries PLC -- Chapter 11: Remedies to the Myopia Problem -- Pressures to act myopically -- Reduce pressures for short-term profit -- Control investments with preaction reviews -- Extend the measurement horizon (use long-term incentives) -- Measure changes in value directly -- Improve the accounting measures -- Measure a set of value drivers -- Conclusion -- Notes -- Catalytic Solutions, Inc. -- First Commonwealth Financial Corporation -- Statoil -- Chapter 12: Using Financial Results Controls in the Presence of Uncontrollable Factors -- The controllability principle -- Types of uncontrollable factors -- Controlling for the distorting effects of uncontrollables -- Controlling for uncontrollables before the measurement period -- Controlling for uncontrollables after the measurement period -- Variance analysis -- Other uncontrollable factor issues -- Conclusion -- Notes -- Olympic Car Wash -- Southern California Edison -- Beifang Chuang Ye Vehicle Group -- Hoffman Discount Drugs, Inc. -- Formosa Plastics Group -- Bank of the Desert (A) -- Bank of the Desert (B) -- Section V: Corporate Governance, Important Control-Related Roles, and Ethics -- Chapter 13: Corporate Governance and Boards of Directors -- Laws and Regulations -- The Sarbanes-Oxley Act of 2002 -- Boards of directors -- Audit committees -- Compensation committees -- Conclusion -- Notes -- Vector Aeromotive Corporation -- Golden Parachutes? -- Pacific Sunwear of California, Inc. -- Entropic Communications, Inc. -- Financial reporting problems at Molex, Inc. -- Chapter 14: Controllers and Auditors."]
[{"$nulls":4},"Controllers -- Auditors -- Audits -- External and internal auditors -- Common audit types -- The value of audits -- Conclusion -- Notes -- Don Russell: Experiences of a Controller/CFO -- Desktop Solutions, Inc. (A): Audit of the St. Louis Branch -- Desktop Solutions, Inc. (B): Audit of Operations Group Systems -- Landale PLC -- Chapter 15: Management Control-Related Ethical Issues -- The importance of good ethical analyses -- Ethical models -- Analyzing ethical issues -- Why do people behave unethically? -- Some common management control-related ethical issues -- The ethics of creating budget slack -- The ethics of managing earnings -- The ethics of responding to flawed control indicators -- The ethics of using control indicators that are \"too good\" -- Spreading good ethics within an organization -- Conclusion -- Notes -- Two Budget Targets -- Conservative Accounting in the General Products Division -- Education Food Services at Central Maine State University -- The \"Sales Acceleration Program\" -- The Expiring Software License -- Lernout & Hauspie Speech Products -- Section VI: Situational Influences on Management Control Systems -- Chapter 16: The Effects of Environmental Uncertainty, Organizational Strategy, and Multinationality on Management Control Systems -- Environmental uncertainty -- Organizational strategy -- Corporate strategy -- Business strategy -- Multinationality -- National culture -- Local institutions -- Differences in local business environments -- Foreign currency translation -- Conclusion -- Notes -- ConAgra Grocery Products Company -- Lincoln Electric: Venturing Abroad -- TECO Electric & Machinery Co. Ltd. -- Kooistra Autogroep -- Chapter 17: Management Control in Not-for-Profit Organizations -- Differences "]
[{"$nulls":4},"between for-profit and not-for-profit organizations -- Goal ambiguity and conflict -- Difficulty in measuring performance."]
[{"$nulls":4},"Accounting differences."]
[null,null,null,"Sommario/riassunto","With its unique range of case studies, real life examples and comprehensive coverage of the latest management control-related tools and techniques, Management Control Systems is the ideal guide to this complex and multidimensional subject for upper level undergraduates, postgraduates and practising professionals."]