haku: @indexterm performance measurement / yhteensä: 862
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| Tekijä: | Rotch, W. |
| Otsikko: | Management control systems: one view of components and their interdependence. |
| Lehti: | British Journal of Management
1993 : SEP, VOL. 4:3, p. 191-203 |
| Asiasana: | MANAGEMENT CONTROL CONTROL SYSTEMS ORGANIZATIONAL STRUCTURE PERFORMANCE MEASUREMENT STRATEGY MOTIVATION |
| Kieli: | eng |
| Tiivistelmä: | This study takes the view that a comprehensive view of control system should include at least five components: performance measurement, strategy, organisation structure, direction and motivation. The paper describes components and illustrates ways in which the design of control systems needs to recognize their interdependence. The process of system implementation is also reviewed, as process choices can be independent of design choices. Several teaching cases are described to show how the design issues may appear in practice and how the framework can be used. |
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