MANAGEMENT CONTROL

1489 mots 6 pages
MANAGEMENT CONTROL

Chapitre 18 :
The mana control use transfer price to coordinate actions and to evaluate performance des sous unites
Intermediate product : is a product transfert from one subunit to another one of the same organization
Transfert price : is the price one subunits of an organization charges for a P/S supplied to an other subunit of the same organization. Its create revenue and profit for both subunit. It can be used to evaluate the performance of each subunit and to motivate managers.
Method to deter transfert price :
Market based transfert prices : la direction can choose to use price of a similar P/S on websid. Or select for a product intern an external price for outside costumer
Cost based transfert price : transfert price based on cost of producing this product
Negociated transfer prices : fre to negociate between
Chapiter 19 : CONTROL SYSTEM AND PERFORMANCE MEASUREMENT
This chapter deals with design, implementation and uses of performance measures more generally.
Planning and control decisions need information about subunits performance (so this is central). We also need the performance measure to motivate managers and employees.
I- Financial and non-financial performance measures
Based on external info (ex. stock prices), internal non-financial info (manufacturing lead time) and external non-financial info (costumers satisfaction)
Balanced scorecard = report on financial and non fin perf : - profitability measures
- costumers satisfaction measure
- internatl measure of efficiency, quality and time
- innovation measures
LT
Non financial performance measures offer benefits :
- provide a closer link to LT organizational startegies
- provide indirect quantitative info on company’s intangible assets
- can be good information of future financial performance
- can improve manager’s performance by providing more transparent evaluation of their actions

- can be time consuming ans costly to implement
-don”t have a common denominator and entail

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