management control system_3rd edition

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1、MANAGEMENTCONTROLSYSTEMSPerformanceMeasurement,EvaluationandIncentivesThirdEditionKennethA.MerchantUniversityofSouthernCaliforniaWimA.VanderStedeLondonSchoolofEconomicsFinancialTimesPrenticeHallisanimprintofHarlow,England•London•NewYork•Boston•SanFrancisco'TorontoSydney•Tokyo•Sin

2、gapore•HongKong•Seoul•Taipei•NewDelhiCapeTown•Madrid•MexicoCity•Amsterdam•Munich•Paris•MilanCONTENTSPrefacexiiPreventionversusdetection85AcknowledgementsxvConditionsdeterminingtheeffectivenessofactioncontrols86Personnelcontrols88SectionICulturalcontrols90THECONTROLFUNCTIONOFMANAG

3、EMENTjPersonnel/culturalcontrolsandthecontrolproblems941ManagementandControl3Effectivenessofpersonnel/culturalcontrols95Managementandcontrol6Conclusion95Causesofmanagementcontrolproblems10Notes96Characteristicsofgoodmanagementcontrol12ThePlatinumPointeLandDeal98Controlproblemavoi

4、dance13AxeonN.V.105Controlalternatives16AlconLaboratories,Inc.112Outlineofthisbook17Notes184ControlSystemTightness123Leo'sFour-PlexTheater19Tightresultscontrol123Wong'sPharmacy20Tightactioncontrols126PrivateFitness,Inc.20Tightpersonnel/culturalcontrols130AtlantaHomeLoan22Conclusi

5、on131Notes133SectionIIControlsattheBellagioCasinoResort134MANAGEMENTCONTROLALTERNATIVESTheLincolnElectricCompany160ANDTHEIREFFECTSPCL:ABreakdownintheEnforcementofManagementControl1812ResultsControls295ControlSystemCosts186Prevalenceofresultscontrols30Resultscontrolsandthecontrolp

6、roblems32Directcosts186Elementsofresultscontrols33Indirectcosts186ConditionsdeterminingtheeffectivenessofConclusion195resultscontrols36Notes196Conclusion40PhilipAnderson197Notes40SunshineFashion:Fraud,Theft,andArmco,Inc.:MidwesternSteelDivision41MisbehaviorAmongEmployees199Loctit

7、eCompanydeMexico,S.A.deC.V.55FitFood,Inc.203PuenteHillsToyota61HoustonFearless76,Inc.746DesigningandEvaluatingManagementControlSystems2093Action,Personnel,andCulturalControls81Whatisdesired?andWhatislikely?209Actioncontrols81Choiceofcontrols209Actioncontrolsandthecontrolproblems8

8、4Choiceofcontroltightness215IXContentsAd