Management control systems and the implementation of strategies

Article Abstract:

The use of management control systems such as internal accounting procedures in ensuring management's compliance with the owner's objectives is examined through a non-cooperative perspective within the context of a multi-divisional firm. Division interaction makes second-best sharing an insufficient condition for the owner's desired actions to be carried out by managers. Costless procedures such as profit forecasts, target-based bonus plans and non-controllable cost allocation may be used to this end due to their effectiveness in linking performance evaluation schemes of division managers. Supplementary accounting reports also make up for the lack of private information. The allocation of non-controllable costs, on the other hand, help in minimizing implementation difficulties.

Methods, Management, Stockholders, Managerial accounting, Controllership

---

Information technology and optimal firm structure

Article Abstract:

Issues concerning how the use of accounting information technology affects the number of supervisors needed in an organization are examined. Topics include one- and two-layer firms; optimal firm structure; and how supervisor demand is a function of monitoring inefficiencies, expected productivity, and market alternatives.

Prepackaged software, Computer Software, Software Publishers, Corporations, Software, Information technology, Influence, Supervisors, Corporate size

---

Optimal incentive schemes in bottleneck-constrained production environments

Article Abstract:

Solutions for bottleneck problems at one point in the manufacturing process are presented. In a production line employees working before the bottleneck should be given incentives to slow production while the employee at the bottleneck point is given an incentive to increase production.

Production control, Production planning

Similar abstracts:

• Abstracts: Climate assessment indices. Practical issues in the assessment of heat stress. Can back supports relieve the load on the lumbar spine for employees engaged in industrial operations?
• Abstracts: Role of economic analysis in the evaluation of new dryland technologies
• Abstracts: Towards ERM2: managing the relationship between the euro and the other currencies of the European Union. The globalization of financial markets/challenges to monetary policy
• Abstracts: Backroom boys in the firing line. Take it away. Get it right before you sign
• Abstracts: Capital markets research and real world complexity: the emerging challenge of chaos theory. Institutional thinking: the case of financial instruments

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.