search query: @author Fleming, M. M. K. / total: 5
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| Author: | Plaza, T. J. Fleming, M. M. K. |
| Title: | Cost Account Directive - an effective management tool. (!General Dynamics) |
| Journal: | Management Accounting (New York)
1987 : MAY, VOL. 68:11, p. 49-54 |
| Index terms: | COST ACCOUNTING MANAGEMENT CONTROL ACCOUNTABILITY |
| Language: | eng |
| Abstract: | An analysis of the Cost Account Directive /CAD/ used by General Dynamics as a management control system, the role of the programme manager, the two main elements of CAD, the loading process, assignments, the need to motivate employees, monitor the project progress and improve the estimating procedures. The authors stress that the two main elements of the CAD are the assignment description and the manpower planning spreadsheet, to gain a picture of overall employee accountability. |
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