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MANAGEMENT CONTROL SYSTEM ROBERT ANTHONY PDF

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MANAGEMENT CONTROL SYSTEM CHAPTER IV RESPONSIBILITY CENTERS: REVENUE AND EXPENSE CENTER CLASS Z RIZKI DIANA (). proposes a management control systems (MCS) framework for a R&D Anthony, Robert N., and Vijay Govindarajan (), “Management Control Systems”. Management Control Systems helps students to develop the insight and analytical skills required of today's managers. Students uncover how real-world.


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About Robert N. In a large business, however, senior management cannot possibly know about, much less evaluate, all staff activities, and if that company is also a profitable one, there is temptation to approve staff requests for constantly increasing budgets.

Support centers often charge other responsibility centers for the services that they provide. For example, the management information services department may charge others for computer services. In other situations, the amount of detail depends on the importance of the expenses and the desires of management.

Research and Development Centers Control Problems The control of research and development centers presents its own characteristic difficulties, in particular, difficulty in relating results to inputs and lack of goal congruence Difficulty in Relating Results to Inputs The results of research and development activities are difficult to measure quantitatively.

Thus, inputs as stated in an annual budget may be unrelated to outputs. Furthermore, even when such a relationship can be established, it may not be possible to reliably estimate the value of the output.

A further problem is that research people often do not have sufficient knowledge of or interest in the business to determine the of the research efforts. Basic research has two characteristics: For projects involving product testing, however, it is possible to estimate the time and financial perhaps not as precisely as for production activities, but with sufficient accuracy to permit a reasonably valid comparison of actual and budget amounts.

As a project moves along the continuum-from basic research, to applied research, to development, to production engineering, to testing the amount spent per year tends to increase substantially.

Thus, if it appears that a project will ultimately turn out to be unprofitable as is the case for 90 percent of projects, by some estimates , it should be terminated as soon as possible. It is difficult to make such decisions in the early stages, however, since project sponsors usually describe the work-in-progress in the most favorable light.

In some cases failure is not discernible until after the product reaches the market. Depending on circumstances, other factors may also come into play. For example, senior management may authorize a large and rapid increase in budget if it appears that there has been or is about to be a significant breakthrough.

This review is often conducted by a research committee consisting of the CEO, the research director, and the production and marketing managers the latter are included because they will use the output of those research projects that turn out to be successful.

This committee makes broad decisions as to which projects to undertake, which to expand, which to cut back, which to discontinue. These decisions, of course, are highly subjective but they are within the established policy limits on total research spending.

If the budget is in line with the strategic plan as it should be , approval is routine it primarily serves to assist in cash and personnel planning.

Management Control Systems by Robert N. Anthony

Significant variances from the budget should be approved by management before they are incurred. Measurement of Performance At regular intervals, usually monthly or quarterly, most companies compare actual expenses for all responsibility centers and on expenses with budgeted going projects. These comparisons are summarized for managers at progress sively higher levels to assist the managers of responsibility centers in planning their expenses and to assure their superiors that those expenses are remaining at approved levels.

The first type compares the latest forecast oftotal cost with the approved amount for each active project.

It is prepared periodically for the executives who control research spending, to help them determine whether changes should be made in the list of approved projects. The second type of financial report consists of a comparison between budgeted expense and actual expenses in each responsibility center. Its main purpose is to help researchexecutives anticipate expenses and make sure that expense commitments are being met.

Management Control Systems

Neither type of financial report informs management the effectiveness of the research effort. Such information is formally provided by progress reports, which form a partial basis for management's judgments about the effectiveness of a given project.

It is important to note, however, that management's primary tool in evaluating effectiveness is face-to-face discussion. Marketing Centers In many companies, two very different types of activities are grouped under the heading of marketing, with different controls being appropriate for each. One group of activities relates to the filling of orders. These are referred to as order filling or logistics activities and, by definition, take place after an order has been received.

The other group of activities relates to efforts to obtain orders, and, obviously, take place before an order has been received. Logistics Activities Logistics activities are those involved in moving goods from the company to its customers and collecting the amounts due from customers in return.

These activities include transportation to distribution centers, warehousing, shipping and delivery, billing and the related credit function, and the collection of accounts receivable. The responsibility centers that perform these functions are fundamentally similar to the expense centers in manufacturing plants.

Many are engineered expense centers that can be controlled through imposing standard costs and adjusting budgets to reflect these costs at different levels of volume. In most companies, the "paperwork" involved in filling orders and collecting receivables is now accomplished quickly and at low cost by using the Internet.

Marketing Activities Marketing activities are those undertaken to obtain orders for company products. These activities include test marketing; the establishment, training, and supervision of the sales force; advertising; and sales all of which have characteristics that present management control problems. While it is possible to measure a marketing organization's output, evaluating the effectiveness of the marketing effort is much more difficult.

This is because changes in factors beyond the marketing department's control e. In any case, meeting the budgetary commitment for marketing expenses is not a major criterion in the evaluation process, because the impact of sales volume on profits tends to overshadow cost performance.

If a marketing group sells twice as much as its quota, it is unlikely that management will be concerned that it exceeded its budgeted cost by 10 percent to bring in those sales.

The sales target, not the expense target, is the critical factor. In summary, there are three a marketing within a marketing organization, and, consequently, three types of activity measures.

First, there is the order filling or logistics activity, many of whose costs are engineered expenses. Second, there is the generation of revenue, which is usually evaluated by comparing actual revenue and physical quantities sold with budgeted revenue and budgeted units, respectively.

Third, there are order-getting costs, which are discretionary because no one knows what the optimum amounts should be. Consequently, the measurement of efficiency and effectiveness for these costs is highly subjective. Related Papers.

By Ayoub Kabiri. By Amir Hamzah. Accounting Principles: BookVistas Address: November 24, Stock Image. ISBN New Condition: New Soft cover.

Save for Later. Buy New Price: About this Item Table of contents Chapter. PART I: Revenue and Expense Centers. Printed Pages: Bookseller Inventory Ask Seller a Question.

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