Management control systems : using adaptive systems to attain control.

Includes Index.

This text provides a systematic and an in-depth treatment of the subject of management control systems. It is essentially rooted in accounting for management. The main emphasis of the second edition (which has 10 new chapters added and the remaining nine updated) is the integration of adaptive control model through the text. Table of contents preface. Part i: management control systems and managerial controls_introduction to management control systems. Designing the control process and managerial controls. Key success variables and performance measures. Part ii: mutually supportive systems model (mssm) for the design of control systems_style and culture and the design of control systems. Infrastructure i: organizing for adaptive control. Infrastructure ii: autonomy, responsibility centers, and performance measurement. Reward systems. Communications and integration. Strategic planning and programming. Capital budgeting methods. Operational planning. Managerial costing i: traditional systems. Managerial costing ii: activity-based costing. Continuous improvement methods. Part iii: special applications of control systems. Control of complex programs i: program planning. Control of complex programs ii: financial planning, resource scheduling, budgeting, and reporting. Control of multinational operations. Control of nonprofit institutions. Management control of the ethical dimension of organizations