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Management Control Systems
Eleventh Edition
By: Robert N AnthonyVijay Govindarajan
Robert N. Anthony Anthony (2007) defined Management Control as “The process by which managers influence other members of the organization to implement the organization’s strategies. Management control systems are tools to aid management for steering an organization toward its strategic objectives. Management controls are only one of the tools which managers use in implementing desired strategies.”
The Nature of Management Control Systems Designing and implementing of
management systems, used to plan and control the firm’s performance.
They include; Strategic planning Budgeting Resource allocation Performance measurement, evaluation, reward Responsibility center allocation Transfer pricing
Basic Concepts Control
A detector or sensor An assessor An effector A communication network
Management Systems
Boundaries of Management Control
Strategyformulation
ManagementControl
Task Control
Activity Nature of End ProductGoals, Strategies, policies
Implementation of strategies
Efficient and effective performanceOf individual tasks
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