ACCA考《P5高级业绩管理》知识辅导6.docVIP

ACCA考试《P5高级业绩管理》知识辅导6 本文由高顿ACCA整理发布，转载请注明出处 　　MANAGEMENT CONTROL - A PRE-REQUISITE FOR SURVIVAL ? 　　by Shane Johnson 01 Oct 2004 Recent years have witnessed major changes in business structure. In general, todays businesses are far more complex in terms of both structure and operation. Increasing recognition is given to satisfying the needs of different stakeholders who include customers, suppliers, employees, local communities, investors, lenders and national governments. We live in a world of change. Organisational success is hugely dependent on how well an organisation is able to predict and respond to changes in technology and the requirements of industrial and consumer-buyers alike. Those organisations that are able to accommodate such changes are likely to continue to prosper. Organisations that fail to recognise or respond in an appropriate manner to changes that occur in both technology and the marketplace may well lose a large share of their sales volumes and in the worst case scenario may be forced out of business. Business units are larger and more complex, often spread over several territories. The growth of multinational organisations and increased globalisation is widely acknowledged and the business environment itself is subject to rapid change. Therefore it is of paramount importance that organisations have effective control mechanisms that will enable management to ensure the survival of the organisation. Management need to be able to focus on adopting the right tactics and actions in order to achieve the goals and objectives of the organisation. While the need for effective management control has never been greater, one should acknowledge how critical the design and operation of effective management control systems are and their interface with accounting information systems. One should also be aware that accounting is one of the many control tools available to management. While it may assume a central position in a control structure it will need to