英國國際會(huì)計(jì)研究生課程講義---管理會(huì)計(jì)managementaccounting--_lecture_(完整版)
【正文】 iable accounting standards amp。 objectives municate key success drivers direct attention to critical success factors coordinate activities necessary for achievement Organisational Goals Formal Performance Measurement System Individual Manager?s Goals System of Organisational Rewards A : Aspects of behaviour which are necessary for achieving wider anisational purposes. B : Aspects of behaviour which managers are likely to concentrate on, in fulfillment of their personal goals. C : Behaviour formally measured by management control systems. A B C Source : Hopwood (1973, 1974) Influencing Behaviour through Management Control Systems Eaglet plc – Company Mission… Eaglet?s Balanced Score Card… “ …plete measures of performance for decision facilitating purposes should be inclusive of both the activities and the results which need to be performed and achieved” (Simons, 1995) “…precision is essentially the inverse of the variance in the performance measure or, in other words, the lack of ?noise? in the measure” (Banker amp。 Multiplicity of Perspectives Balance between…financial information of past performance (feedback control) …qualitative information of the drivers of future performance (feedforward control) Explicit CauseandEffect Relationships between… …performance outes … performance drivers of those outes An Example of a MCS : The Balanced Score Card (BSC) Designing Management Control Systems… The design of any management control system revolves around five main issues (Otley, 1999 。 Govindarajan (2022), Ch. 11. “ …A measure should go up when good actions are taken and, hence, the anization?s objectives are most likely to be served, and go down when bad actions are taken” “…to reflect success prope
環(huán)評(píng)公示相關(guān)推薦
鄂ICP備17016276號(hào)-1