pmba2235accountingcontrolmanagementbehavior英文-資料下載頁
2025-01-12 15:09本頁面
【正文】 ons。 ? Automation can be very costly. 3/4/2023 22 . Lau (some slides taken from Pearson Education Limited) Four Controlproblem avoidance Strategies… ?Centralization ? Superiors reserve for themselves the most critical decisions. ?Risk Sharing ? With outside entities to minimize the losses resulting from inappropriate employee behaviors ? through contract or joint venture agreement 3/4/2023 23 . Lau (some slides taken from Pearson Education Limited) Control alternatives … ? Controls can focus on: ? the actions taken ? the results produced ? the types of people employed and their shared values and norms. Or any bination of those ... ACTION CONTROLS RESULTS CONTROLS PEOPLE CONTROLS 3/4/2023 24 . Lau (some slides taken from Pearson Education Limited) Depending on ... Ability to measure results on important performance dimensions Knowledge of which specific actions are desirable High Low Excellent Poor Action Control and/or Results Control Action Control (., large projects) Results Control (., movie director, SBUmanager) People Control (., research lab) 3/4/2023 25 . Lau (some slides taken from Pearson Education Limited) OVERVIEW of Management Control System Can People be avoided? (., automation, centralization) No Can you rely on people involved? No No Can you make people reliable Have knowledge about what specific Actions are desirable No Have knowledge about what results Are desirable? ? Yes ControlProblem Avoidance Yes Yes Yes Yes People Cultural Control Action Control Results Control Able to assess whether specific Action was taken? Able to measure Result? 3/4/2023 26 . Lau (some slides taken from Pearson Education Limited) Chapter Summary ? What is Management Control ? Difference between Strategic Control and Management Control ? ControlProblem Avoidance strategies ? Types of Management Control ? Case discussion ? Leo?s FourPlex Theatre 3/4/2023 27 . Lau (some slides taken from Pearson Education Limited) 演講完畢，謝謝觀看！
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