Management control and Performance processes
Éditeur
: Gualino
Collection
: Business
Table des matières
Table of Contents
Foreword
Chapter 1 - Management Control and Performance Processes
Keys ideas
Introduction
Section 1. A basic approach to management control
1 - The object of control: performance
2 - The control cycle
3 - Measuring in order to manage
4 - Distinguishing between management control process and the functions of a controller
Section 2. The control process in a decentralised organisation
1 - A dual challenge: motivate and coordinate
2 - Differents ways of influencing behaviour
3 - The business units or responsibility centres
4 - Control by responsibility centres and control by hierarchy
Conclusion
Bibliography
Exercises
Part 1 Measuring in order to manage
Introduction
Chapter 2 - Defining and measuring corporate performance
Keys ideas
Introduction
Section 1. Corporate performance
1 - Performance as a value/cost duo
2 -
versus
Beneficiaries of corporate performance: shareholder
Section 2. Measuring corporate performance: financial indicators
1 - Types of financial indicators
2 - Financial indicators: the pros
3 - Financial indicators: the cons
Section 3. Measuring corporate performance: from financial indicators to non financial measures
1 - Non-financial methodologies: common principles
2 - The Balanced Scorecard methodology
3 -
tableau de bord
The French
Conclusion
Bibliography
Exercises
Chapter 3 - Defining and measuring unit performance
Keys ideas
Introduction
Section 1. The various functions of measuring unit performance
1 - Decentralised control by BU managers
2 - Legal reporting
3 - Management reporting: defining measures of BU manager contributions
4 - Management reporting: defining measures for business segment contributions
Section 2. The financial approach to unit performance measurement
1 - Financial reporting
2 - Management accounting
3 - Responsibility accounting
4 - Transfer prices
Section 3. The non-financial approach to unit performance measurement
1 -
tableau de bord
Building a unit
2 - Coordinating systems of TDB
Bibliography
Case Study
Conclusion, Part One
Part 2 The control cycle
Introduction
Chapter 4 - Planning and budgeting
Keys ideas
Introduction
Section 1. The principles of the planning process
1 - The goals of the planning process
2 - Different time horizons
3 - Where short term and long term meet
Section 2. Planning and budgeting in a decentralised organisation
1 - The budget as a coordinating tool (horizontal coherence)
2 - The budget as a tool for strategic alignment (vertical coherence)
3 - One problem: carrying out coordination, strategic alignment and incentives simultaneously
Bibliography
Exercises
Chapter 5 - Monitoring and analysing actual performance
Keys ideas
Introduction
Section 1. Principles and tools used in results monitoring and analysis
1 - Common goals and principles in results control
2 - Using accounting performance measures to monitor results
3 - Using scorecards to monitor results
4 - Using an analysis of results to hone corrective action plans
Section 2. Principles and tools to monitor and analyse results within a group
1 - Monitoring business performance and monitoring manager
2 - Reconciling reporting with decentralised control
Conclusion
Bibliography
Exercises
Chapter 6 - Beyond budgeting?
Keys ideas
Introduction
Section 1. A framework for analysing the planning process
1 - The goals of planning
2 - The planning process
3 - The difficulties of double-loop learning
Section 2. Analysing the critiques of traditional budget
Section 3. Beyond budgeting? A look at the alternatives
1 -
benchmarking
Using
2 - Rolling forecasts
3 -
benchmarking
Combining rolling forecasts vith
Section 4. Suggestions for improving the planning process
1 - Making compromises among the budget
2 - Tailoring different budgets to different objectives
3 - Separating the process of setting targets from forecasting
4 - Improving coordination and learning while preventing slippage in motivation
5 - Improving learning
Bibliography
Exercises
Part 3 Questions of organisation
Introduction
Chapter 7 - Performance Programmes
Keys ideas
Introduction
Section 1. From measurement to performance management processes: the complementary approach to performance improvement programmes
Section 2. Some examples of performance programmes
1 - Improving quality
2 - Programmes designed to increase productivity and cut costs
3 - Process reengineering and optimisation programmes
Section 3. The keys to successfully implementing performance improvement programmes
1 - Choosing and deciding to implement a performance improvement programme
2 - Gaining acceptance among employees and managers
3 - Senior and middle management
Conclusion
Bibliography
Exercises
Chapter 8 - Information systems and management control
Keys ideas
Introduction
Section 1. Information systems
1 - The traditional conceptual framework of management information systems
2 - Management control
3 - The evolution of business information systems toward a network model
Section 2. Producing business intelligence information
1 - Integrating operational information systems within ERP
2 - Business intelligence systems
3 - The spread of information through business information portals
4 - The different types of organisation and control embodied in the new control tools
Section 3. Knowledge management
1 - Tacit and explicit knowledge
2 - Managing explicit knowledge and spreading best practices
3 - Creating knowlegde through communities
Conclusion
Bibliography
Exercises
List of figures and tables
Index