PMBA2235AccountingControl&ManagementBehavior英文(ppt 27頁)

Learning Objectives
Defining management control, its purpose and benefits
Discuss the relationship between objective setting, strategy formulation and management control
Identify the needs for management control
Lack of direction
Lack of motivation
Personal limitations
Learning Objectives
Describe the characteristics of good management control
Understand the four strategies to reduce control
Identify various control alternatives
Activity elimination, automation, centralization, risk sharing
Present an overview of the course
Management control …
The process by which management:
… ensures that people in the organization carry out organizational objectives and strategies;
… encourages, enables, or, sometimes “forces” employees to act in the organization’s best interest.
Management control includes all the devices / mechanisms managers use to ensure that the behavior of employees is consistent with the organization’s objectives and strategies.

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