Management Control Systems, Transfer Pricing, and 管理控制系统，转移定价，和.pptVIP

Financial Performance and Transfer Pricing ACCT7320 Controllership December 1, 2010 Management Control Systems A management control system -- involves gathering and using information for planning and control decisions. A management control system guides the behavior of managers and employees Basis for evaluation and reward Consistent with “agency theory” * Management Control Systems A management control system collects: Financial data such as cost, revenue, and net income Usually an important factor! Nonfinancial data As seen on BSC * Four Types of Financial Responsibility Centers Cost ce