Management Control Systems 9th Ed.

Robert N. Anthony, Vijay Govindarajan

Publisher: McGraw-Hill, 1998, 869 pages

ISBN: 0-07-115187-7

Keywords: Operations

Last modified: July 24, 2021, 9:32 p.m.

Management Control Systems 9th edition builds on strengths from prior editions by offering a rich diversity of cases balanced with current material. In addition to course offerings of the same title as the text the book is appropriate for advanced managerial accounting courses and/or MBA-level cost accounting courses with an emphasis on management control. The text is organized to develop insights and analytical skills related to how managers go about designing and using planning and control systems to implement strategies.

40% new cases. Outdated cases have been removed and remaining cases are supported with current examples.

Current topics provide the most up-to-date material including:

  • greatly increased coverage of Balanced Scorecard, a new framework used for performance measurement designed as a tool for implementing strategy
  • Increased coverage of Interactive Controls, which focus on how control systems are used to generate new strategies

New real world examples have been used to help students relate material to today's business world. Virtually all existing examples have been updated providing contemporary insights that supports understanding of more complex material. A diverse assortment of cases expose students to manufacturing organizations, entrepreneurial companies, large corporations, the service industry, and nonprofit organizations. The majority of cases are short, but a few medium long to long, or two day/two part cases are also included, This gives instructors maximum flexibility in case assignment and organization. Provides a global perspective by including domestic, foreign and international companies in the cases.

    1. The Nature of Management Control Systems
      • Basic Concepts
      • Boundaries of Management Control
      • Road Map for the RTeader
      • Summary
        • Case 1-1: General Electric Company (A)
        • Case 1.2: Xerox Corporation (A)
        • Case 1-3: Stewart Box Company
  • Part I: The Management Control Environment
    1. Understanding Strategies
      • Goals
      • The Concept of Strategy
      • Corporate Level Strategy
      • Business Unit Strategies
      • Summary
        • Case 2-1: T&J's
        • Case 2-2: General Motors Corporation
        • Case 2-3: DairyPak
    2. Behavior in Organizations
      • Goal Congruence
      • Informal Factors That Influence Goal Congruence
      • The Formal Control System
      • Types of Organizations
      • Functions of the Controller
      • Summary
        • Case 3-1: Rendell Company
        • Case 3-2: National Tractor and Equipment Company
    3. Responsibility Centers: Revenue and Expense Centers
      • Responsibility Centers
      • Revenue Centers
      • Expense Centers
      • Administrative and Support Centers
      • Research and Development Centers
      • Marketing Centers
      • Summary
        • Case 4-1: New Jersey Insurance Company
        • Case 4-2: Whiz Calculator Company
        • Case 4-3: Westport Electric Company
        • Case 4-4: Grand Jean Company
    4. Profit Centers
      • General Considerations
      • Business Units as Profit Centers
      • Other Profit Centers
      • Measuring Profitability
      • Summary
        • Case 5-1: Profit Center Problems
        • Case 5-2: North Country Auto, Inc.
        • Case 5-3: Polysar Limited
        • Case 5-4: Abrams Company
    5. Transfer Pricing
      • Objectives of Transfer Prices
      • Transfer Pricing Methods
      • Pricing Corporate Services
      • Administration of Transfer Prices
      • Summary
      • Appendix: Same Theoretical Considerations
        • Case 6-1: Transfer Pricing Problems
        • Case 6-2: Birch Paper Company
        • Case 6-3: General Appliance Corporation
        • Case 6-4: Strider Chemical Company
        • Case 6-5: Medoc Company
    6. Measuring and Controlling Assets Employed
      • Structure of the Analysis
      • Measuring Assets Employed
      • EVA versus ROI
      • Alternative Approaches to Evaluating Managers
      • Evaluating the Economic Performance of the Entity
      • Summary
        • Case 7-1: Investment Center Problems (A)
        • Case 7-2: Investment Center Problems (B)
        • Case 7-3: Quality Metal Service Center
        • Case 7-4: Industrial Products Corporation
        • Case 7-5: Marden Company
        • Case 7-6: Lemfert Company
  • Part II: The Management Control Process
    1. Strategic Planning
      • Nature of Strategic Planning
      • Analyzing Proposed New Programs
      • Analyzing Ongoing Programs
      • The Strategic Planning Process
      • Summary
      • Appendix: Merck's research Planning Model
        • Case 8-1: Codman & Shurtleff, Inc.
        • Case 8-2: Copley Manufacturing Company
        • Case 8-3: Allied Stationary Products
        • Case 8-4: Emerson Electric Company
    2. Budget Preparation
      • Nature of a Budget
      • Other Budgets
      • The Budget Preparation Process
      • Behavioral Aspects
      • Quantitative Techniques
      • Summary
        • Case 9-1: Sound Dynamics, Inc.
        • Case 9-2: Pasy Company
        • Case 9-3: Boston Creamery, Inc.
    3. Analyzing Financial Performance Reports
      • Calculating Variances
      • Variations in Practice
      • Limitations of Variance Analysis
      • Behavioral Considerations in Performance Evaluation
      • Summary
        • Case 10-1: Variance Analysis Problems
        • Case 10-2: Solartronics, Inc.
        • Case 10-3: Galvor Company
    4. Performance Measurement
      • Information Used in Control Systems
      • Performance Measurement
      • Interactive Control
      • Summary
        • Case 11-1: Analog Devices, Inc.
        • Case 11-2: Warren Insurance Company
        • Case 11-3: General Electric Company (B)
        • Case 11-4: Enager Industries, Inc.
    5. Management Compensation
      • Research Findings on Organizational Incentives
      • Characteristics of Incentive Compensation Plans
      • Incentives for Corporate Officers
      • Incentives for Business Unit Managers
      • Agency Theory
      • Summary
        • Case 12-1: Lincoln Electric Company (A)
        • Case 12-2: Lincoln Electric Company (B)
        • Case 12-3: Anita's Apparel
        • Case 12-4: Wayside Inns, Inc.
        • Case 12-5: Mary Kay Cosmetics, Inc.
  • Part III: Variations in Management Control
    1. Controls for Differentiated Strategies
      • Corporate Strategy
      • Business Unit Strategy
      • Top Management Style
      • Summary
        • Case 13-1: United Instruments, Inc.
        • Case 13-2: NuCor Corporation
        • Case 13-3: 3M Corporation
        • Case 13-4: Texas Instruments and Hewlett-Packard
        • Case 13-5: Texas Instruments
    2. Modern Control Methods
      • Just-in-Time (JIT)
      • Total Quality Management
      • Computer Integrated Manufacturing
      • Decision Support Systems
      • Summary
        • Case 14-1: Iron River Paper Mill
        • Case 14-2: Motorola Inc.
        • Case 14-3: Responsibility Accounting versus JIT
    3. Service Organizations
      • Service Organizations in General
      • Professional Organizations
      • Health Care Organizations
      • Nonprofit Organizations
      • Merchandising Organizations
      • Summary
        • Case 15-1: Cookie, Inc.
        • Case 15-2: Williamson and Oliver
        • Case 15-3: Harlan Foundation
        • Case 15-4: Piedmont University
        • Case 15-5: Riverview
    4. Financial Services Organizations
      • Financial Service Organizations in General
      • Commercial Banks and Thrift Institutions
      • Securities Firms
      • Insurance Companies
      • Summary
        • Case 16-1: Chemical Bank
        • Case 16-2: Metropolitan Bank
        • Case 16-3: Citibank Indonesia
    5. Multinational Organizations
      • General Considerations
      • Transfer Pricing
      • Exchange Rate
      • Summary
      • Appendix: Foreign Currency Translation
        • Case 17-1: AB Thorsten
        • Case 17-2: Vick International Division: Tom McGuire
        • Case 17-3: Nestlé S.A.
        • Case 17-4: Xerox Corporation (B)
    6. Management Control of Projects
      • Nature of Projects
      • The Control Environment
      • Project Planning
      • Project Execution
      • Project Evaluation
      • Summary
        • Case 18-1: Northeast Research Laboratory
        • Case 18-2: Modern Aircraft Company

Reviews

Management Control Systems

Reviewed by Roland Buresund

Very Good ******** (8 out of 10)

Last modified: May 21, 2007, 3:12 a.m.

This should be mandatory reading on all MBA courses (and is, on some). Read it.

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