PMBA2235AccountingControlManagementBehavior(1)培训管理课件.pptxVIP

PMBA 2235Accounting Control Management BehaviorChapter 1Management and ControlLearning ObjectivesDefining management control, its purpose and benefitsDiscuss the relationship between objective setting, strategy formulation and management controlIdentify the needs for management controlLack of directionLack of motivationPersonal limitationsLearning ObjectivesDescribe the characteristics of good management controlUnderstand the four strategies to reduce controlIdentify various control alternativesActivity elimination, automation, centralization, risk sharingPresent an overview of the courseThe process by which management:… ensures that people in the organization carry out organizational objectives and strategies;… encourages, enables, or, sometimes “forces” employees to act in the organization’s best interest.Management control includes all the devices / mechanisms managers use to ensure that the behavior of employees is consistent with the organization’s objectives and strategies.Management control …Function and benefit ….Purpose / function ...get done what management wants done;influence behavior in desirable ways.Benefit … increased probability that the organization’s objectives will be achieved.Management and its componentsManagement …… the process of organizing resources and directing activities for the purpose of organizational objectives.Process-breakdown …Objective setting;Strategy formulation;Control.Objective setting ...Objectives are …a necessary prerequisite for any purposeful activities.Without objectives, it is impossible …to assess whether the employees’ actions are purposive;to make claims about an organization’s success.Objectives can be …financial versus non-financial;quantified, explicit versus implicit;economic, social, environmental, societal.Strategy formulation ...An organization must select any of innumerableways of seeking to attain its objectives.Strategies define how organizations shoulduse their resources to meet their objectives.Hence, …