pmba2235accountingcontrolmanagementbehavior英文(已修改)
2025-01-20 15:09 本頁面
【正文】 Chapter 1 PMBA 2235 Accounting Control Management Behavior Management and Control 3/4/2023 1 . Lau (some slides taken from Pearson Education Limited) Learning Objectives ? Defining management control, its purpose and benefits ? Discuss the relationship between objective setting, strategy formulation and management control ? Identify the needs for management control ? Lack of direction ? Lack of motivation ? Personal limitations 3/4/2023 2 . Lau (some slides taken from Pearson Education Limited) Learning Objectives ? Describe the characteristics of good management control ? Understand the four strategies to reduce control ? Identify various control alternatives ? Activity elimination, automation, centralization, risk sharing ? Present an overview of the course 3/4/2023 3 . Lau (some slides taken from Pearson Education Limited) Management control … ? The process by which management: ? … ensures that people in the anization carry out anizational objectives and strategies。 ? … encourages, enables, or, sometimes “forces” employees to act in the anization’s best interest. ? Management control includes all the devices / mechanisms managers use to ensure that the behavior of employees is consistent with the anization?s objectives and strategies. 3/4/2023 4 . Lau (some slides taken from Pearson Education Limited) Function and benefit …. ?Purpose / function ... ? get done what management wants done。 ? influence behavior in desirable ways. ?Benefit … ? increased probability that the anization?s objectives will be achieved. 3/4/2023 5 . Lau (some slides taken from Pearson Education Limited) Management and its ponents ?Management … ? … the process of anizing resources and directing activities for the purpose of anizational objectives. ?Processbreakdown … ? Objective setting。 ? Strategy formulation。 ? Control. 3/4/2023 6 . Lau (some slides taken from Pearson Education Limited) Objective setting ... ? Objectives are … ? a necessary prerequisite for any purposeful acti
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