000			03602nam a2200337Ia 4500
001			939
008			230305s2011 xx 000 0 und d
020			_a9782744075193
040			_cTBS
041			_aeng
043			_aen_UK
050			_aHD28
245		0	_aFundamentals of management control _b: techniques and principles _c/ Olivier Saulpic ... [et al.] ; coordinated by Françoise Giraud, Philippe Zarlowski ; foreword by Gervais Pellissier ; translated by Andrew Beresford
260			_aParis : _bPearson Education, _c2011.
300			_axvii, 329 pages : illustrations : graphs ; 23 cm.
505			_aManagement control : an overview -- Measuring performance -- Defining the performance of an organization -- Measuring an organisation's performance : financial indicators -- Measuring the performance of an organisation's entities : financial approaches -- Dashboards -- Coordinating a system of dashboards -- The management control process -- Business planning -- Analysing results -- Integrating the process -- Key roles in management control -- CostKill case study -- The Environmental Services case study
520			_aThis book presents the fundamental elements of performance management, with focus on the managerial dimension. It explains how management control techniques should be designed and built, based on key principles which are determined by their intended purpose and functions. It provides clear, structured analytical frameworks to guide the construction of performance management systems and to analyze business practices, thus striking a balance between an operational approach and a critical view of systems. The authors have chosen to examine three main areas of management control: The definition of performance and the choice of systems for performance measurement: Part 1 explores the notion of performance from a qualitative point of view and distinguishes between company-wide measurement systems (financial indicators, company-wide performance dashboards and scorecards) and local-level measurement systems (responsibility accounting, cost accounting, responsibility center dashboards). The Dynamic management of performance: Part 2 presents the goals and principles of the planning process, which shapes the basic management techniques (budget, operational and strategic plans). It then examines different methods for results analysis and success factors. The people involved in the management control process: Part 3 highlights the complementary nature of the roles of managers and controllers. Numerous examples and case studies drawn from a variety of business sectors are provided to illustrate the different topics covered. Each chapter is built on clear and precise definitions, opening with a comprehensive list of 'key messages.' Two cross-functional case studies taken from real-world companies (an automobile parts supplier and a waste management company) make up the last two chapters and provide concrete illustrations and issues explored.
526			_aB1S2 Cost Accounting
650		0	_aManagement control _zFrance _95511
650		0	_aManagerial accounting _xCase studies _97414
650		0	_aProductivity _zFrance _99114
653			_aBibliography B1 Cost Accounting
700			_aSaulpic, Olivier _eauthor _923175
700			_aFourcade, François _eauthor _923176
700			_aLorain, Marie-Anne _eauthor _923177
700			_aMorales, Jérémy _eauthor _923179
700			_aGiraud, Françoise _ecoordinator _95524
700			_aZarlowski, Philippe _ecoordinator _95523
700			_aBeresford, Andrew M. _etranslator _923178
942			_2lcc
999			_c941 _d941