Chapter22–ControlTheManagementControl…：22章–控制的管理控制….ppt

Chapter 22 Control: The Management Control Environment Management Control This chapter addresses the control process and the use of accounting information in that process. The activity “strategy formulation” develops strategies to attain an organization’s goals. Strategies change whenever a new opportunity or a new threat is perceived. Management Control Process Process by which managers influence members of the organization to implement the organization’s strategies efficiently and effectively. Takes goals and strategies as given. Seeks to assure that the strategies are implemented. Includes planning. Two Parts of Planning A statement of objectives. Resources required to achieve those objectives. Goals and Objectives Terms often used interchangeably. Goals = broad, usually non-quantitative, long run plans relating to the organization as a whole. Objectives = more specific, often quantitative, shorter run plans for individual responsibility centers. The Environment Four facets of the management control environment: Nature of organizations. Rules, guidelines and procedures that govern the actions of the organization’s members. The organization’s culture. External environment. The Nature of Organizations Organization: a group of human beings who work together for one or more purposes. Managers or the management: Leaders who perform important tasks. Tasks of Management Determining goals. Determining objectives to achieve the goals. Communicating goals and objectives. Determining tasks to be performed to achieve objectives. Coordination. Matching individuals to tasks. Motivating. Observing/monitoring employee performance. Taking corrective action as needed. Organization Hierarchy. = Layers of management with authority running from top to bottom. Optimal number of subordinates: (10?) Organization chart. Line units ? their activities are associated with achieving the objectives of the organization. (They produce and market goods or services.) Staff units ? exi