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Management Control System

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Manohar Prasad, PgMP®, PMP®, PMI-ACP®, CAL®, ACC®, CSP®
Manohar Prasad, PgMP®, PMP®, PMI-ACP®, CAL®, ACC®, CSP®
EducaçãoNegóciosEconomia e finanças
1 de 55
Management Control System Author: Manohar Prasad
3. BEHAVIOR IN ORGANIZATION Learning outcomes ,[object Object],[object Object],[object Object],[object Object],[object Object]
Organization Structure ,[object Object],[object Object],[object Object],[object Object],11/21/11 0
TYPES OF ORGANIZATIONS ,[object Object],[object Object],[object Object]
Five Approaches to Structural Design 11/21/11 0
Five Approaches to Structural Design 11/21/11 0
FUNCTIONS OF THE COTROLLER ,[object Object],[object Object],[object Object],[object Object]
FUNCTIONS OF THE CONTROLLER(contd.) ,[object Object],[object Object],[object Object],[object Object]
4. RESPONSIBILITY CENTERS Learning outcomes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
THE CONTROLLER ,[object Object],[object Object],[object Object],[object Object],[object Object]
RESPONSIBILITY CENTRES ,[object Object],[object Object],[object Object]
RESPONSIBILITY CENTRES ,[object Object],[object Object],[object Object],[object Object]
RESPONSIBILITY CENTRES ,[object Object],[object Object],[object Object],[object Object]
RESPONSIBILITY CENTRES ,[object Object],[object Object],[object Object],[object Object],[object Object]
TYPES OF RESPONSIBILITY CENTRES ,[object Object],[object Object],[object Object],[object Object]
TYPES OF RESPONSIBILITY CENTRES ,[object Object],[object Object],[object Object]
Responsibility Accounting for Profit Centres ,[object Object],[object Object],[object Object]
Profit Centre ,[object Object],[object Object],[object Object],[object Object],[object Object]
Advantages of Profit Centre ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Measuring Profitability ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Investment Center ,[object Object],[object Object],[object Object]
6. Transfer Pricing Learning outcomes ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Need For Transfer Pricing ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVES OF TRANSFER PRICES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Goal Congruence ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Transfer Price Defined ,[object Object]
Transfer Pricing ,[object Object]
Transfer Pricing ,[object Object],[object Object],Transfer prices do not affect revenues and costs of the company as a whole Transfer prices do affect revenues and costs of the divisions involved.
Pricing for Internal Providers of Goods and Services ,[object Object]
Methods of calculating transfer price ,[object Object],[object Object],[object Object],[object Object]
Cost Based Pricing ,[object Object],[object Object],[object Object],[object Object],[object Object]
Market Based Pricing ,[object Object],[object Object],[object Object],[object Object],[object Object]
Negotiated Transfer Price ,[object Object],[object Object],[object Object],[object Object],This approach allows for cost recovery while still allowing the selling division to return a profit
Administration of TRANSFER PRICES ,[object Object],[object Object],[object Object],[object Object],[object Object]
Transfer Pricing in Multinational Settings ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
7.Measuring & Controlling Assets Prof.S.G.Patwardhan
Measuring & Controlling Assets ,[object Object],[object Object]
Characteristics of long-term assets ,[object Object],[object Object],[object Object],[object Object]
Why relate profits to investments? ,[object Object],[object Object],[object Object]
Responsibility Accounting ,[object Object],[object Object],[object Object],[object Object],[object Object]
Measuring the Performance of Investment Centres ,[object Object],[object Object],[object Object]
Accounting-Based Performance Measures ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],Effectiveness vs Efficiency
[object Object],[object Object],[object Object],[object Object],Effectiveness vs Efficiency
Return on Investment (ROI) ROI is an accounting measure of income divided by an accounting measure of investment
ROI ,[object Object],[object Object],[object Object]
A. The Components of ROI ,[object Object],or The breakdown of the formula shows that managers can increase return by more profit and/or generating more sales for each investment dollar. ROI = Income Invested capital ROI = Income Sales x Sales Invested capital Profit Margin Investment Turnover
Measuring the Performance of Investment Centers Margin : portion of sales available for interest, taxes and profit Turnover : how productively assets are being used to generate sales
D. Residual Income (RI) as an Alternative to ROI ,[object Object],[object Object],[object Object],Residual Income (RI) overcomes the underinvestment problem of ROI since any investment earning more than the cost of capital will increase residual income.
Measuring the Performance of Investment Centers ,[object Object],[object Object]
Components of RI ,[object Object],[object Object],[object Object]
Economic Value Added ,[object Object],[object Object]
Measuring the Performance of Investment Centers ,[object Object],[object Object],Total capital employed = capital assets plus other expenditures meant to have a long-term payoff
MVA ,[object Object],[object Object]
Thank you !

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Management Control System

Notas do Editor

  1. During the 1980s, GM embarked on an aggressive program involving the expenditure of billions of dollars to automate its assembly plants. In many cases, the modernization included the installation of advanced robotic technology. Many industry observers believed that most of the technologies that GM installed in its assembly plants were inflexible and inefficient putting it at a competitive disadvantage relative to its competitors.