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1、Click to edit Master title style,Click to edit Master text styles,2005 Prentice Hall Business Publishing,Introduction to Management Accounting,13/e,Horngren/Sundem/Stratton,9-,*,2005 Prentice Hall Business Publishing,Introduction to Management Accounting,13/e,Horngren/Sundem/Stratton,9-,*,Click to e
2、dit Master title style,Click to edit Master text styles,Management Control Systems and Responsibility Accounting,Chapter 9,Learning Objective 1,Describe the relationship of,management control systems,to organizational goals.,Management Control Systems,This is a logical integration of techniques,for
3、gathering and using information.,Planning,and control,Motivating,Evaluating,The Management Control System,Set goals,measures,targets,Monitor,report,Evaluate,reward,Plan,and,execute,Feedback,and,learning,Setting Goals,Objectives,and Performance Measures,Top management develops organization-wide,goals
4、,measures,and targets.They also identify,the critical processes needed to achieve the goals.,Top management and critical process managers,develop key success factors and performance,measures.They also identify specific objectives.,Critical process managers and lower-level,managers develop specific p
5、erformance,measures for each objective.,Organizational Goals,Goals provide a long-term,framework around which,an organization will form,its comprehensive plan for,positioning itself in the market.,Key Success Factors,Key success factors,are characteristics that,managers must achieve in order to driv
6、e,the organization toward its goals.,Learning Objective 2,Use responsibility accounting,to define an organizational,subunit as a cost center,a profit center,or an,investment center.,Identifying Responsibility Centers,System designers apply,responsibility,accounting,to identify what part of,the organ
7、ization has responsibility,for each action.,A,responsibility,center,is a set of activities,assigned to a manager,a group of,managers,or other employees.,Identifying Responsibility Centers,Cost centers,Profit centers,Investment centers,Learning Objective 3,Develop performance measures,and use them to
8、 monitor,the achievements,of an organization.,Developing Performance Measures,Good performance measures will,relate to the goals of the organization.,balance long-term and short-term concerns.,reflect the management of key actions and activities.,be affected by actions of managers and employees.,be
9、readily understood by employees.,be used in evaluating and rewarding key personnel.,be reasonably objective and easily measured.,be used consistently and regularly.,Nonfinancial Measuresof Performance,These measures include average,speed of answer,abandon rate,and application processing time.,AT&T U
10、niversal Card Services uses,18 performance measures for its,customer inquiries process.,Nonfinancial Measuresof Performance,Financial measures are often lagging,indicators that arrive too late.,Often the effects of poor nonfinancial,performance do not show up in the,financial measures until consider
11、able,ground has been lost.,Monitoring andReporting Results,At all points in the planning and control process,it is vital that effective communication exists,among all levels of management and employees.,Feedback and learning are at the center,of the management control system.,A Successful Organizati
12、on and Measures of Achievement,ORGANIZATIONAL LEARNING,Training time,Turnover,Staff satisfaction score,BUSINESS PROCESS IMPROVEMENT,Cycle time,Defects,Activity costs,CUSTOMER SATISFACTION,Market share,Survey scores,Complaints,FINANCIAL,STRENGTH,Product profitability,EBIT,Learning Objective 4,Explain
13、 the importance of,evaluating performance and,how it impacts motivation,goal,congruence,and employee effort.,Goal Congruence,Managerial Effort,and Motivation,Managerial effort,must accompany,goal congruence.,Goal congruence,is achieved when,employees,working in their own,perceived best interests,mak
14、e,decisions that help meet the,overall goals of the organization.,Goal Congruence,Managerial Effort,and Motivation,Managerial effort is exertion,toward a goal or objective.,Supervising,Planning,Thinking,Goal Congruence,Managerial Effort,and Motivation,Motivation,is a drive for some selected goal.,It
15、 creates,effort.,It creates,action toward,that goal.,Learning Objective 5,Prepare segment income,statements for evaluating profit,and investment centers using,the contribution margin and,controllable-cost concepts.,Controllability and Measurement of Financial Performance,Management control system,Co
16、ntrollable costs,Uncontrollable costs,Controllable events,Uncontrollable events,Controllability and Measurement of Financial Performance,Controllable costs,include all costs that a,managers decision and actions can influence.,An,uncontrollable cost,is any cost that,cannot be affected by the management of,a responsibility center within a given time span.,Segments,Segments are responsibility centers for,which a company develops separate,measures of revenues and costs.,Retail Grocery Company,Net sa
Management Control Systems and Responsibility Accounting
