pmba2235accountingcontrolmanagementbehavior英文-wenkub
2023-01-31 15:09:37 本頁面
【正文】 g lunches, overspend on things that make life more pleasant, use of sick leaves when not sick, etc. ? More extreme examples of motivational problems: ? Employee crime (fraud and theft). 3/4/2023 15 . Lau (some slides taken from Pearson Education Limited) Personal limitations … ? Sometimes, people are “unable” to do a good job because of certain personal limitations they have. ? Some examples / causes: ? lack of requisite knowledge, training, experience。 ? economic, social, environmental, societal. 3/4/2023 7 . Lau (some slides taken from Pearson Education Limited) Strategy formulation ... ? An anization must select any of innumerable ways of seeking to attain its objectives. ? Strategies define how anizations should use their resources to meet their objectives. ? Hence, … strategies put constraints on employees to focus activities on what the anization does best or areas where it has an advantage over petitors. 3/4/2023 8 . Lau (some slides taken from Pearson Education Limited) Control ... ? Strategic control … ? Is our strategy (still) valid? ? Strategy revision “intended” vs. “emergent” strategies. ? Management Control … ? Are our employees likely to behave appropriately? ? Do they understand what we expect of them? ? Will they work consistently hard and try to do what is expected of them? ? Are they capable of doing what is expected of them? 3/4/2023 9 . Lau (some slides taken from Pearson Education Limited) Planning and control CONTROL Strategy Implementation Management Control PLANNING Strategy Formulation Strategic Control ? predominantly external focus。 ? Strategy formulation。 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
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