英国国际会计研究生课程讲义管理会计ManagementAccountingLecture5.pptVIP

CSEAR Management Control Systems (MCS) basically perform six functions (Drury, 2001)… communicating to unit managers the critical success factors for the implementation of the firm’s strategy and the achievement of the firm’s mission and objectives directing unit managers’ attention to those key success factors and specifying targets for them coordinating the activities of the different unit managers in such a way as to achieve the individual targets in the specified critical success areas measuring and evaluating unit managers’ performance and their progress towards the targets set in these