Management Control Systems (1) (2)
-
Upload
mohammedababakar -
Category
Documents
-
view
223 -
download
1
Transcript of Management Control Systems (1) (2)
-
8/18/2019 Management Control Systems (1) (2)
1/496
"#$%&'(%)&*$ +,#',-
!"#"$%&%#' )*#'+*,
-./'%&/
012+3 432'2*#
5%##%'1 67 !%+81"#'
92& 67 :"# 3%+ -'%3%
;*+
-
8/18/2019 Management Control Systems (1) (2)
2/496
"#$%&'( )*+,$-.'( /.0.-#*
*+/)=,&67 >%.$?%&:(9*''$8 @A23 2B**)6:%)+
%)+ C''(-/%.$+ @(15%)/$' %&(,)+ .7$ 9(&:+
1.&.- +& '( -2# 3'%4* 3.*# 3#5 $-6 999=D,2/1%3 EFGE
" #$%&'() *+,-%./() 0/1/.$+ 2342
F7$ &/67.' (G A$&-7%). %)+ H%) +$& I.$+$ .( =$ /+$)./G/$+ %' .7$ %,.7(&' (G .7/' 9(&E 7%J$ =$$)
%''$&.$+ =K .7$1 /) %--(&+%)-$ 9/.7 .7$ @(5K&/67.L M$'/6)' %)+ #%.$).' C-. 4NOO<
C:: &/67.' &$'$&J$+< P( 5%&. (G .7/' 5,=:/-%./() 1%K =$ &$5&(+,-$+L '.(&$+ /) % &$.&/$J%: 'K'.$1L(& .&%)'1/..$+ /) %)K G(&1 (& =K %)K 1$%)'L $:$-.&()/-L 1$-7%)/-%:L 57(.(-(5K/)6L &$-(&+/)6 (&(.7$&9/'$L 9/.7(,. $/.7$& .7$ 5&/(& 9&/..$) 5$&1/''/() (G .7$ 5,=:/'7$& (& % :/-$)-$ 5$&1/../)6&$'.&/-.$+ -(5K/)6 /) .7$ Q)/.$+ R/)6+(1 /'',$+ =K .7$ @(5K&/67. 0/-$)'/)6 C6$)-K 0.+LI%GG&() ?(,'$L ST43 R/&=K I.&$$.L 0()+() *@4P OFI<
#$%&'() *+,-%./() /' )(. &$'5()'/=:$ G(& .7$ -().$). (G .7/&+T5%&.K /).$&)$. '/.$'<
UIVPW NXOT3T2XYTXYXS2TN
H+2'2/1 I2D+"+. )"'",*$=2#$J2#JK=D,28"'2*# L"'"C -%.%:(6,$ &$-(&+ G(& .7/' =((E /' %J%/:%=:$ G&(1 .7$ V&/./'7 0/=&%&K
I2D+"+. *< )*#$+%// )"'",*$=2#$J2#JK=D,28"'2*# L"'"
C -%.%:(6 &$-(&+ G(& .7/' =((E /' %J%/:%=:$ G&(1 .7$ 0/=&%&K (G @()6&$''
43 N O X S Z [ Y 2 4
FK5$'$. /) 44D42 5. F/1$' P$9 \(1%) =K Y4
http://www.pearson.com/ukhttp://www.pearson.com/uk
-
8/18/2019 Management Control Systems (1) (2)
3/496
./ 01,&$)# 23'(,%4)# 5464%13 7897
/0123124
/5672384 96:34
! !1280;01
9: "#%&)3'(%4)# ;
7: +)31- 4 ?
.: @,$1 +,%&4A B8
C: DE1 @,$1 +1%E)3 )F "#$%&'(%4)#G 1: $0234 @08 /6434
9: 51)*$ J)'&K0-1A DE1,%1& L9
7: M)#H*$ 0E,&6,(= L.
.: 0&4N,%1 J4%#1$$O "#(: LC
C: P%-,#%, Q)61 5),# L;
I: P&6()O "#(:G +43R1$%1 ,#\ "#3)#1$4, 79?
7B: Q@@ "#3'$%&41$ 77;
7L: 0,%,H)#4,O "#(: 7.7
7?: U4$',$1$ ,&1 ,N,4-,>-1 )#-4#1 )# %E1 T'>-4$E1&*$R1>$4%1 ` )#1 F)& 4#$%&'(%)&$O ,#3 )#1 F)& $%'31#%$:
.8: Q,&R))3 +134(,- "#$%&'61#%$ 05@ 7CC
.9:
-
8/18/2019 Management Control Systems (1) (2)
4/496
+1&(E,#% a U,# 31& -4$E1&*$ R1>$4%1:
CL: U1(%)& P1&)6)%4N1 @)&T)&,%4)# .;9
C?: ])-31# 0,&,(E'%1$f .;B
I8: 0,(4F4(
-
8/18/2019 Management Control Systems (1) (2)
5/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
6/496
;/ 01,&$)# 23'(,%4)# 5464%13 7897
!1280;01
])$ -()'.%). /) .7$ .$%-7/)6 (G J/&.,%::K %:: -(,&'$' /) 1%)%6$1$). -().&(: 'K'.$1' ^A@I'_ /'
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
],& (9) .$%-7/)6 '.K:$ /)J(:J$' .7$ ,'$ (G 1%)K -%'$'L 9/.7 -()'/+$&%=:$ '.,+$). 5%&./-/5%./()/) .7$ +/'-,''/()'< F7/' .K5$ (G -(,&'$ 1%E$' '(1$ '.,+$).'L 5%&./-,:%&:K .7('$ 97( 7%J$ )(.$85$&/$)-$+ % -%'$ -(,&'$ =$G(&$L ;,/.$ ,)-(1G(&.%=:$< `$ .7,' '(1$./1$' G/)+ /. )$-$''%&K .(a'$::b .7$ %+J%).%6$' (G .7$ -%'$ 1$.7(+< F( .7/' $)+L /)'.&,-.(&' -%) ,'$ .7$ )(.$ -%::$+ aF7$
@%'$ A$.7(+ (G U)'.&,-./()W I,66$'./()' G(& I.,+$).'b 97/-7 -%) =$ 7%)+$+ (,. $/.7$& /) (& =$G(&$ .7$ G/&'. +%K (G -:%''< F7/' )(.$ /' /)-:,+$+ /) .7/' 1%),%: G(& K(,& -()'/+$&%./() %)+ 5(''/=:$ ,'$<
C' G(& -(,&'$ (&6%)/c%./()L .7$&$ /' )( ()$ a.$15:%.$b %55&(%-7< A%)%6$1$). -().&(: /' %-(15:$8L 1,:./+/1$)'/()%: ',=d$-.L %)+ -(,&'$' /) A@I' -%) =$ (&6%)/c$+ /) 1%)K 9%K'< F7$(,.:/)$ (G .7$ .$8.=((E 5&(J/+$' ()$ 9%K .7%. 9$ 7%J$ G(,)+ ,'$G,: G(& (&6%)/c/)6 .7$ 1%.$&/%:'<
*J$) 9/.7 .7$ '%1$ (,.:/)$L /)'.&,-.(&' -%) -7(('$ .( ,'$ ;,/.$ +/GG$&$). '$.' (G -%'$' %)++/GG$&$). -%'$ (&+$&/)6'< F7/' /' =$-%,'$L ,):/E$ '/15:$ 5&(=:$1'L 1('. (G .7$ -%'$' /)-:,+$+ /).7$ =((E +$'-&/=$ &/-7 &$%:T9(&:+ $8%15:$'L %)+ &$%:T9(&:+ $8%15:$' ,',%::K +( )(. /::,'.&%.$
d,'. ()$ 5(/).<
@()'/+$&L G(& $8%15:$L .7$ )$9 I.%.(/: -%'$ 97/-7 /' /)-:,+$+ /) @7%5.$& 44 ^\$1$+/$' .( .7$AK(5/% #&(=:$1_ =$-%,'$ I.%.(/: ,'$' % E$KT5$&G(&1%)-$T/)+/-%.(& ^R#U_ '.&,-.,&$ .7%. /'V%:%)-$+ I-(&$-%&+T:/E$ .( +$%: 9/.7 '(1$ /'',$' %''(-/%.$+ 9/.7 1(&$ .&%+/./()%: %55&(%-7$' .(
5$&G(&1%)-$ 1$%',&$1$).L %' +/'-,''$+ /) @7%5.$& 43 ^e/)%)-/%: #$&G(&1%)-$ A$%',&$' %)+F7$/& *GG$-.'_< V,. .7$ -%'$ -%) %:'( =$ ,'$+ $GG$-./J$:K 9/.7 @7%5.$& O ^#:%))/)6 %)+V,+6$./)6_ =$-%,'$ I.%.(/: '$5%&%.$' .7$ G,)-./()' (G .%&6$. '$../)6L G(&$-%'./)6L %)+ &$'(,&-$%::(-%./() ,'/)6 .7$ 5&/)-/5:$' (G fV$K()+ V,+6$./)6g< I.%.(/: %:'( &$:/$' ;,/.$ ',='.%)./%::K ()',=d$-./J$ 5$&G(&1%)-$ $J%:,%./()' /) +$.$&1/)/)6 /)-$)./J$' %' +/'-,''$+ /) @7%5.$& N^U)-$)./J$ IK'.$1'_< e/)%::KL '.,+$).' 7%J$ .( -()'/+$& .7$ /)+,'.&K -7%&%-.$&/'./-'L .7$(&6%)/c%./() '.&,-.,&$L .7$ -7%&%-.$&/'./-' (G .7$ 5$(5:$ /) E$K 5('/./()'L %)+ .7$ -(15%)Kg'
7/'.(&K ^$
-
8/18/2019 Management Control Systems (1) (2)
7/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
8/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
9/496
?/ 01,&$)# 23'(,%4)# 5464%13 7897
A0;3B "CBB6D6
K+*
-
8/18/2019 Management Control Systems (1) (2)
10/496
+1&(E,#% a U,# 31& 1:
U)T-:%'' ;,/cc$' Z3 5(/).'
*T1%/: ;,$'./()' %)+ -:%'' 5%&./-/5%./() Z3 5(/).'
e/)%: $8%1 433 5(/).'
C'-$4 233 D'.(-&
F7$ R=2TT%/ 9/:: =$ 6/J$) /) % G$9 -:%''$' () %) ,)%))(,)-$+ =%'/'< C' 5&(.$-./() %6%/)'. .7$ 5(''/=/:/.K (G % =%+ +%K (& %) ,):,-EK %='$)-$L /) -(15,./)6 1K -(,&'$ 6&%+$' U 9/:: +/'&$6%&+.7$ :(9$'. ;,/c '-(&$<
]) .7$ =(..(1 (G 1%)K (G .7$ -:%'' %''/6)1$).'L K(, 9/:: '$$ .7%. U 7%J$ /)-:,+$+ %) a%J&"2,R=%/'2*#"'2*#< U +( .7/' G(& '$J$&%:&$%'()'< e/&'.L /. /15&(J$' 1K 6&%+/)6 %--,&%-K< U .7/)E U -%) :$%&) 1(&$ G&(1 7$%&/)6 K(, '7%&$K(,& /+$%' /) % :()6 '$&/$' (G -:%''$' .7%) U -%) G&(1 &$%+/)6 97%. K(, 9&/.$ /) % '7(&. $8%1'$''/()< U E$$5 .&%-E (G 5%&./-/5%./() /) $J$&K -:%''<
V,. 5$&7%5' 1(&$ /15(&.%). .7%) .7%.L 6&%+/)6 -:%'' 5%&./-/5%./() 1(./J%.$' -:%'' 5%&./-/5%./()L%)+ 7%J/)6 7/67:K /).$&%-./J$ -:%'' '$''/()' 7$:5' .7$ :$%&)/)6 5&(-$''< C-./J$ -:%''
-
8/18/2019 Management Control Systems (1) (2)
11/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
12/496
+1&(E,#% a U,# 31& =& R34
-
8/18/2019 Management Control Systems (1) (2)
13/496
+1&(E,#% a U,# 31& =& 938@08I61=3 ?68:324
C)),%: G/)%)-/%: 5$&G(&1%)-$ .%&6$.' %&$ %) /15(&.%). (,.-(1$ (G -(15%)/$'g 5:%))/)6 %)+ =,+6$./)6 5&(-$''$'< ?(9 -7%::$)6/)6 '7(,:+ .7$'$ .%&6$.' =$L %)+ 7(9 '7(,:+ %-7/$J$1$). (G.7$ .%&6$.' =$ :/)E$+ .( J%&/(,' G(&1' (G &$9%&+'L ',-7 %' /)-$)./J$ -(15$)'%./() %)+ d(=&$.$)./()o
V%"32#$@ AHL @7%5.$& O
K+%>"+%
-
8/18/2019 Management Control Systems (1) (2)
14/496
+1&(E,#% a U,# 31& "+% "+%
-
8/18/2019 Management Control Systems (1) (2)
15/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
16/496
-
8/18/2019 Management Control Systems (1) (2)
17/496
+1&(E,#% a U,# 31& %1$ I7(5L U)-
-
8/18/2019 Management Control Systems (1) (2)
18/496
+1&(E,#% a U,# 31& IUg' ,:./1%.$ 6(%: /' a5$&G$-./()=& !1;=62>01& F #61T
U) .7/' '$''/()L 9$ 9/:: G(-,' () .7$ 5$&G(&1%)-$ 1$%',&$1$).D1%)%6$1$). -().&(: -7%::$)6$'/) .7$ 97(:$'%:$ =%)E/)6 /)+,'.&K<
V%"32#$@ AHL @7%5.$& 43
K+%>"+%
-
8/18/2019 Management Control Systems (1) (2)
19/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
20/496
78/ 01,&$)# 23'(,%4)# 5464%13 7897
A0;3B "CBB6D31=3
Z37682I312 0@ F==01:
6)MGF
63?"#8%3 !"#"$%+2", 688*=#'2#$
A(+,:$ 2
A/-7%$:1%' F$&1 ^`$$E' Sl43_
!"#"$%&%#' 688*=#'2#$ 2# 2'/ P+$"#2T"'2*#", )*#'%S'@
01% ;=#8'2*# *< !"#"$%&%#' )*#'+*, -./'%&/
#&(G$''(& `/1 C< H%) +$& I.$+$
9
-
8/18/2019 Management Control Systems (1) (2)
21/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
22/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
23/496
-
8/18/2019 Management Control Systems (1) (2)
24/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
25/496
7I/ 01,&$)# 23'(,%4)# 5464%13 7897
A0;3B "CBB6DK384>2C 0@ "0@081>6
K+*
-
8/18/2019 Management Control Systems (1) (2)
26/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
27/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
28/496
+1&(E,#% a U,# 31& K34 61; [562 /61 P0 [801:
P( A@I /' 5$&G$-.< I(1$ -().&(:' G%/:L %)+ (.7$&' -('. 1(&$ .7%) .7$ =$)$G/.' .7$K 5&(J/+$<F(+%K 9$ 9/:: $8%1/)$ % -(15%)K .7%. ',GG$&$+ '/6)/G/-%). 5&(=:$1'< @(,:+ .7$K 7%J$ =$$)
5&$J$).$+o UG '(L 7(9o
V%"32#$@ AHL @7%5.$& 4
K+%>"+%
-
8/18/2019 Management Control Systems (1) (2)
29/496
+1&(E,#% a U,# 31& =& SK6B1: /01280B "C423I FB238162>K34
F9( K(,)6 %)+ /)$85$&/$)-$+ AVC 6&%+,%.$' 5,&-7%'$ % '1%:: %J/%./() -(15%)K .7%. /' /)G/)%)-/%: .&(,=:$< F7$K 7%J$ .( 1%E$ % ),1=$& (G -().&(:T&$:%.$+ d,+61$).' %)+ 5(''/=:K/15:$1$). % )$9 -().&(: 'K'.$1 ;,/-E:K<
V%"32#$@ AHL @7%5.$& S
K+%>"+%
-
8/18/2019 Management Control Systems (1) (2)
30/496
+1&(E,#% a U,# 31& "+%
-
8/18/2019 Management Control Systems (1) (2)
31/496
+1&(E,#% a U,# 31& &(,5' (G .7&$$ %&$
5$&1/''/=:$< #:$%'$ 7%J$ % &$5&$'$).%./J$ '$)+ 1$ %) $T1%/: 1$''%6$ 9/.7 .7$ )%1$' (G.7$ /)+/J/+,%:' /) K(,& 6&(,5<
!"##$%& .
?07>=& ?53 9B611>1: R0B3 0@ #=& ?53 9B611>1: R0B3 0@ #
-
8/18/2019 Management Control Systems (1) (2)
32/496
+1&(E,#% a U,# 31& "+%
-
8/18/2019 Management Control Systems (1) (2)
33/496
+1&(E,#% a U,# 31& CC#L %)+ .7$ /).$&5&$./J$ 6,/+%)-$ .7%. /' 5&(J/+$+ /' 1(&$ :/1/.$+< A(&$
d,+61$). /' )$$+$+ =K 1%)%6$&' /) G/&1' G(::(9/)6 Ue\IL '( .7/' ;,$'./() 9/:: =$-(1$ 1(&$&$:$J%). %G.$& QI G/&1' '7/G. (J$& .( Ue\IW '7(,:+ d,+61$).' %=(,. G/)%)-/%: &$5(&./)6 5(:/-/$'
=$ %GG$-.$+ '/6)/G/-%).:K =K -()-$&)' %=(,. .7$ 5(''/=:$ $GG$-.' () =$7%J/(&' (G $15:(K$$' (G .7$G/&1L (& '7(,:+ .7$K =$ -7('$) '(:$:K =%'$+ () d,+61$).' %=(,. 97%. /' 5$&-$/J$+ .( 5&(J/+$ .7$
=$'. G/)%)-/%: &$5(&./)6 +/'-:(',&$'o
!"##$%& ((
?07>=& $3b W!I780K3;X "161=>6B A364
-
8/18/2019 Management Control Systems (1) (2)
34/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
35/496
+1&(E,#% a U,# 31& "+%
-
8/18/2019 Management Control Systems (1) (2)
36/496
+1&(E,#% a U,# 31& =& S25>=6B !4401& R326>B #80T386:3
U) .7/' '$''/()L 9$ 9/:: G(-,' () .7$ 1%)%6$1$). -().&(: -7%::$)6$' /) .7$ &$.%/: =&(E$&%6$/)+,'.&K< U 7(5$ .( 7%J$ %) $85$&. 6,$'. 9/.7 ,' G(& .7$ -:%''< U 7%J$ %''/6)$+ .7$ $.7/-' -7%5.$&(G .7$ .$8.=((E G(& &$%+/)6 =$-%,'$ U 9%). K(, .( =$ %=:$ .( /+$)./GK $.7/-%: /'',$' /) .7$ -%'$'^%)+ /) &$%: :/G$_ 97$&$ .7$K $8/'.< F7$&$ 1/67. =$ ',-7 %) /'',$ /) .7$ -%'$ %''/6)$+ G(& .7/'-:%''<
V%"32#$@ AHL @7%5.$& 4Z
K+%>"+%
-
8/18/2019 Management Control Systems (1) (2)
37/496
+1&(E,#% a U,# 31& =& /08708623 P0K38161=3 61; 253 R0B34 0@ #068;4 0@ Z>83=2084
U) .7/' -:%''L 9$ 9/:: G(-,' =&(%+:K () 'K'.$1' (G -(&5(&%.$ 6(J$&)%)-$ %)+ .7$ &(:$' %)+(=:/6%./()' (G =(%&+' (G +/&$-.(&'
-
8/18/2019 Management Control Systems (1) (2)
38/496
+1&(E,#% a U,# 31& "+% "+%
-
8/18/2019 Management Control Systems (1) (2)
39/496
+1&(E,#% a U,# 31& (:+$) #%&%-7,.$' -%'$< F7$&$ /' % -%'$() M#@ /) AH< `7/:$ 9$ 9/:: )(. =$ +/'-,''/)6 .7%. -%'$L 'E/11/)6 .7$ $%&:K '$-./()' (G .7%.-%'$ 9(,:+ 7$:5 K(, 6%/) '(1$ 5$&'5$-./J$ () .7$ -(15%)K .7%. A/-7%$: &%)<
V%"32#$@ +$RL @7%5.$&' O %)+ N
K+%>"+%
-
8/18/2019 Management Control Systems (1) (2)
40/496
+1&(E,#% a U,# 31& '(* S+*;#-.(; 5&(1(.$+ () .7$
==&.
-
8/18/2019 Management Control Systems (1) (2)
41/496
+1&(E,#% a U,# 31& "+% %1$ I7(5L U)-
-
8/18/2019 Management Control Systems (1) (2)
42/496
+1&(E,#% a U,# 31& IUg' ,:./1%.$ 6(%: /' a5$&G$-./()=& !1;=62>01& F Y3;:3 Q
-
8/18/2019 Management Control Systems (1) (2)
43/496
+1&(E,#% a U,# 31& "+%
-
8/18/2019 Management Control Systems (1) (2)
44/496
+1&(E,#% a U,# 31& =& R3K>3b
U) .7/' '$''/()L 9$ 9/:: &$J/$9 .7$ 1%d(& .7$1$' (G .7$ -(,&'$<
F7$) U 9/:: 7%)+ (,. .7$ G/)%: $8%1< U. 9/:: =$ % .%E$T7(1$ $8%1 .7%. /' +,$ /) 1K 1%/:=(8L /) .7$:(==K (G .7$ C--(,)./)6 =,/:+/)6L =K ZW33 5
-
8/18/2019 Management Control Systems (1) (2)
45/496
CI/ 01,&$)# 23'(,%4)# 5464%13 7897
A0;3B "CBB6D31=3
Z37682I312 0@ F==01:
F/GEE
F==01:L "28623:C 61; /01280B
#&(G$''(& `/1 C< H%) +$& I.$+$
9
-
8/18/2019 Management Control Systems (1) (2)
46/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
47/496
-
8/18/2019 Management Control Systems (1) (2)
48/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
49/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
50/496
-
8/18/2019 Management Control Systems (1) (2)
51/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
52/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
53/496
I./ 01,&$)# 23'(,%4)# 5464%13 7897
A0;3B "CBB6DK384>2C 0@ "0@081>6
K+*
-
8/18/2019 Management Control Systems (1) (2)
54/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
55/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
56/496
+1&(E,#% a U,# 31& "+%
-
8/18/2019 Management Control Systems (1) (2)
57/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
58/496
-
8/18/2019 Management Control Systems (1) (2)
59/496
+1&(E,#% a U,# 31& (:+G%&= +( )(9o
6//2$#&%#' W=%/'2*#/@ -'"'*2,
4< I.%.(/: 1%)%6$&' -:%/1 .7%. .7$/& -(15%)K )( :()6$& 5&$5%&$' % =,+6$.< `7%. +( .7$K 1$%) =K .7%. -:%/1o
2< `7K +/+ I.%.(/: +$-/+$ .( %=%)+() =,+6$./)6o
Y< M$'-&/=$ .7$ )$9 5&(-$''$' .7%. I.%.(/: /15:$1$).$+ .( &$5:%-$ .7$ =,+6$.< `7%. %&$ /.''.&$)6.7' %)+ 9$%E)$''$'o
[< U' .7$ I.%.(/: aC1=/./()T.(TC-./()b 'K'.$1 d,'. % &(,./)$ /15:$1$).%./() (G .7$ V$K()+V,+6$./)6 %55&(%-7L (& +($' /. /)-:,+$ '(1$ %++/./()%: G$%.,&$' (& G%/: .( ,57(:+ '(1$ (G.7$ V$K()+ V,+6$./)6 5&/)-/5:$'o
-
8/18/2019 Management Control Systems (1) (2)
60/496
+1&(E,#% a U,# 31& 1:
#:%))/)6 /' +$-/'/() 1%E/)6 /) %+J%)-$< Q'/)6 .7$ G/)%)-/%: '.%.$1$). G(&1%. /) % G,.,&$T:((E/)6 '$)'$ ^/
-
8/18/2019 Management Control Systems (1) (2)
61/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
62/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
63/496
+1&(E,#% a U,# 31& &(,5
6//2$#&%#' W=%/'2*#/@ ]:K15/- @%& `%'7
?(9 :%&6$ '7(,:+ .7$ =(),' 5((: =$ G(& .7$ C%:'. :(-%./()o
6//2$#&%#' W=%/'2*#/W V$/G%)6 @7,%)6 i$ H$7/-:$ >&(,5
F( 97%. $8.$).L /G %. %::L '7(,:+ A&< p7(, 5&(J/+$ /)-$)./J$ -(15$)'%./() G(& 7/' $15:(K$$'97$) 7/' -(15%)K /' :('/)6 1()$Ko `7Ko `7%. G%-.(&' +/+ K(, .%E$ /).( -()'/+$&%./() /)1%E/)6 K(,& d,+61$).o
4J&"2, W=%/'2*#@
I(1$ -(15%)/$' 1%E$ 5$&G(&1%)-$ $J%:,%./() %)+ =(),' %+d,'.1$).' .( 5&(.$-. 1%)%6$&' G&(1.7$ 7%&1G,: $GG$-.' (G 1%)K ,)-().&(::%=:$ G%-.(&'< ].7$& -(15%)/$' 1%E$ )( ',-7 %+d,'.1$).'<U' ()$ (G .7$'$ %55&(%-7$' -:$%&:K /)G$&/(&L (& /' .7/' d,'. % a1%)%6$1$). '.K:$b -7(/-$o
2""3 0
?07>=& 938@08I61=3 SK6B014& P80
-
8/18/2019 Management Control Systems (1) (2)
64/496
+1&(E,#% a U,# 31& "+% =& S123878>43 R>4T A616:3I312
],& G(-,' /) .7$ G/&'. 5%&. (G .7/' '$''/() /' =&(%+:K () 'K'.$1' (G -(&5(&%.$ 6(J$&)%)-$ %)+ .7$&(:$' %)+ (=:/6%./()' (G =(%&+' (G +/&$-.(&'< F7$) 9$ 9/:: G(-,' () $).$&5&/'$ &/'E 1%)%6$1$).L
% )$9:K +$J$:(5/)6 .((: %/1$+ %. 7$:5/)6 =(%&+ 1$1=$&' %)+ 1%)%6$&' %++&$'' %:: .7$ J%&/(,'E/)+' (G &/'E' .7%. .7$ -(15%)K 1/67. G%-$<
V%"32#$@ +$RL @7%5.$&' 4L 2L Y %)+ SL 5%&./-,:%&:K 55< 43Xl43OL %)+ C55$)+/8 @"+%
-
8/18/2019 Management Control Systems (1) (2)
65/496
+1&(E,#% a U,# 31& $&&K `/$6$&.o
Y< `7%. '7(,:+ .7$ =(%&+ 1$1=$&' +( )(9 ̂ A%&-7 22L 4NNY_o
[< `7%. -(,:+ 7%J$ 5&$J$).$+ (& 1/)/1/c$+ .7$ 5&(=:$1' .7%. H$-.(& G%-$+o
-
8/18/2019 Management Control Systems (1) (2)
66/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
67/496
+1&(E,#% a U,# 31& =& !1;=62>014& F W#>BB>1:4 "=083=68;X 61; /01280B 0@ 6 $02*@08*980@>2 N8:61>^62>01
U) .7$ G/&'. 5%&. (G .7/' -:%''L 9$ 9/:: +/'-,'' %) /))(J%./J$ &$',:.'T-().&(: %55&(%-7 .( '(:,./()(G % 5&(=:$1 .7%. /' ,',%::K %++&$''$+ 9/.7 +$J$:(51$). %)+ $)G(&-$1$). (G '$.' (G 5(:/-/$' %)+
5&(-$+,&$'< U) .7$ '$-()+ 5%&.L 9$ 9/:: +/'-,'' '(1$ -().&(: /'',$' /) % '$../)6 9/.7 97/-7 K(,%:: 7%J$ '(1$ G%1/:/%&/.KmQI@<
V%"32#$@ AHL @7%5.$& 4X
K+%>"+%
-
8/18/2019 Management Control Systems (1) (2)
68/496
+1&(E,#% a U,# 31& IUg' ,:./1%.$ 6(%: /' a5$&G$-./()IUoUG '(L 97K 7%' /. %55%&$).:K )(. &$-$/J$+ 1,-7 %..$)./() G&(1 1%)%6$1$). ,5 ,)./: )(9o UG )(.L97K %:: .7$ -()-$&) )(9o
2""3 (,
?07>=& !1;=62>014& F Y3;:3 Q
-
8/18/2019 Management Control Systems (1) (2)
69/496
-
8/18/2019 Management Control Systems (1) (2)
70/496
B 8
/ 0 1 , & $ ) #
2 3 ' ( , % 4 ) # 5 4 6 4 % 1 3 7 8 9 7
/ 6 4 3 A 6 2 8 > V
/ 6 4 3 @ 0 8 < 4 3 > 1 / 5 6 7 2 3 8 &
E
,
-
G
\
.
(
)
'
E +
E E
E ,
E -
E G
E \
E .
E (
! 1 2 3 : 8 6 2 > K 3
/ 6 4 3 e
/ # '
` & 7 ' + % 9
" 4 # 8
C 2 # $ - % #
3 ' ( ; ` &
" 2 $ % 0 $ , >
" % . A $
- # 7 . - ( # & & @ B
( , U
O - 4 $ (
- $ T ' 0 #
/ ' $ (
O % 0 , ' @ B
( , U 6
: . * M # &
- # % (
= - # #
4 [ . A . & . ' (
/ ' ,
- . - # < ' 0 D $ ( >
[ #
: # 8
. , ' @
= U O
U * #
< U 1 U
" + # ( - #
T . 4 4 &
C ' > '
- $
T ' + & - ' (
7 # $ % 4 # & &
W J @
B ( , U
" 4 $ - . ( + 0
" ' . ( - #
/ $ ( *
[ # $
4
O 8 # ' (
a U 1 U
O 4 , ' (
4 $ 5 ' % $
- ' % . # &
< ' (
- % ' 4 & $ -
- 2 #
S # 4
4 $ ; . '
< $ &
. ( '
P # & ' %
-
C 2 # / . ( , '
4 ( ) 4 # , - % . ,
< ' 0 D $ ( >
-
8/18/2019 Management Control Systems (1) (2)
71/496
+1&(E,#% a U,# 31& K3/643e
"##&
7.- 7''*@ B(,U
[.$;('&-., "%'*+,-&
-
8/18/2019 Management Control Systems (1) (2)
72/496
-
8/18/2019 Management Control Systems (1) (2)
73/496
+ 1 & ( E , # % a U , # 3 1 & < % 1 3 1 O
" # $ # % & '
& $
( ) * $
( + *
, - . /
( & ' / O . & 3 1
3 4 % 4 ) # O " # $ % & ' ( % ) & * $ + , # ' , -
B .
/ 0 1 , & $ ) #
2 3 ' ( , % 4 ) # 5 4 6 4 % 1 3 7 8 9 7
E
,
-
G
\
.
(
)
'
E +
E E
E ,
E -
E G
E \
E .
E (
! 1 2 3 : 8 6 2 > K 3
/ 6 4 3 e
T ' ?
? 0 $ (
[ . & , ' + (
-
[ % + ; & @ B
( , U
7 ' % 0 ' & $
" 4 $ & -
. , &
X % ' + D @
B ( , U
S $ (
R ' ?
- 2 #
[ # & # %
- f O g
$ ( * f S g
1 # ,
- ' %
O # % ' 0 ' -
. A #
< ' % D ' % $
- . ' (
X ' 4
* # (
" $ % $ ,
2 + - # & h
" $ ,
. ? . ,
= + ( M # $ % ' ?
< $ 4
. ? ' % (
. $ @ B
( , U
) ( - % ' D . ,
< ' 0 0 + (
. , $ -
. ' ( & @ B
( , U
7 . ( $ ( , . $ 4
P # D ' %
- . ( ;
" % '
5 4 # 0 & $ -
: ' 4 # 8 @ B
( , U
[ ' (
P + & & #
4 4 6
) 8 D # %
. # ( , # & ' ? $
< ' (
- % ' 4
4 # % \
< 7 ]
[ # &
R - ' D
= ' 4 + - . ' ( & @
B ( , U
f O g $ (
* f S g
/ $ (
* $ 4 # " / <
C M '
S + * ; #
- C $ % ; #
- &
< ' ( & # % A $ -
. A #
O , , ' + ( -
. ( ;
. ( - 2 #
X # ( # % $ 4
" % '
* + , - &
[ . A . & . ' (
-
8/18/2019 Management Control Systems (1) (2)
74/496
-
8/18/2019 Management Control Systems (1) (2)
75/496
BI/ 01,&$)# 23'(,%4)# 5464%13 7897
+,&$E,--
-
8/18/2019 Management Control Systems (1) (2)
76/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
77/496
+1&(E,#% a U,# 31& 2#$ A2'1 "&D2$=2'.< @%'$' 7$:5 '.,+$).':$%&) .( 1%)%6$ ./1$ %)+ .(:$&%.$ %1=/6,/.K< 0/E$ 1%)%6$&'L .7$K 7%J$ .( :((E %. '/.,%./()'
.7%. /)J(:J$ 1,:./+/1$)'/()%: /'',$' %)+L 9/.7 ./67. ./1$ -()'.&%/).'L G(&1,:%.$ -&$+/=:$%-./() 5:%)' 9/.7(,. -(15:$.$ /)G(&1%./()<
Z< L%?%,*>&%#' *< 8*&&=#28"'2*# /B2,,/< @%'$ -:%''$' 7$:5 +$J$:(5 .7$ /15(&.%). 'E/::' (G(&%: -(11,)/-%./() %)+ 5$&',%'/()L :/'.$)/)6L %)+ &$:%./)6 .( (.7$&'<
S< H+*"3%#2#$ *< >%+/>%8'2?%< I.,+$).' %&$ $85('$+ .( % J%&/$.K (G &$%: =,'/)$'' '/.,%./()'L /)+/GG$&$). G,)-./()' %)+ /)+,'.&/$'< F7/' $85(',&$ 6/J$' '.,+$).' -()G/+$)-$ /) /).$&J/$9/)6%)+ /) $%&:K d(= $85$&/$)-$'<
X< Q2$1%+ /'=3%#' &*'2?"'2*# ,%?%,< A%)K '.,+$).' G/)+ -%'$' 1(&$ /).$&$'./)6 .( 5&$5%&$ G(&.7%) %='.&%-. &$%+/)6'L %)+ .7$K G/)+ .7$ -%'$ +/'-,''/() -:%''$' 1(&$ /).$&$'./)6 .( %..$)+
.7%) :$-.,&$D;,$'./() -:%''$'< F7,'L :$%&)/)6 /' 1(&$ G,)L %)+ .7$ -:%''g' $)$&6K :$J$: /'7/67$&<
F7$ -%'$ 1$.7(+ /' )(. % 5%)%-$%L 7(9$J$&< U. 7%' % ),1=$& (G 9$%E)$''$' %)+ :/1/.%./()'L/)-:,+/)6 .7$'$W
4< F7$ -%'$ 1$.7(+ /' 2#%
-
8/18/2019 Management Control Systems (1) (2)
78/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
79/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
80/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
81/496
L9/ 01,&$)# 23'(,%4)# 5464%13 7897
"%'?#&&'% L#((#-2 OU :#%,2$(- M%'-# -2.& -#$,2.(; ('-# $& $( $.* -' .(&-%+,-'%& +&.(; -2# /#'`& 7'+%9"4#8 C2#$-#% ,$U
@(5K&/67. 4NNS =K R$))$.7 C< A$&-7%).< C:: &/67.' &$'$&J$+< P( 5%&. (G .7/' 5,=:/-%./() 1%K =$ &$5&(+,-$+L '.(&$+ /) % &$.&/$J%:'K'.$1L (& .&%)'1/..$+ /) %)K G(&1 (& =K %)K 1$%)' 9/.7(,. 5$&1/''/()
-
8/18/2019 Management Control Systems (1) (2)
82/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
83/496
L./ 01,&$)# 23'(,%4)# 5464%13 7897
+,&$E,-- ,$U
@(5K&/67. 4NNS =K R$))$.7 C< A$&-7%).< C:: &/67.' &$'$&J$+< P( 5%&. (G .7/' 5,=:/-%./() 1%K =$ &$5&(+,-$+L '.(&$+ /) % &$.&/$J%:'K'.$1L (& .&%)'1/..$+ /) %)K G(&1 (& =K %)K 1$%)' 9/.7(,. 5$&1/''/()
-
8/18/2019 Management Control Systems (1) (2)
84/496
LC/ 01,&$)# 23'(,%4)# 5464%13 7897
"%'?#&&'%& L#((#-2 OU :#%,2$(- $(* 3.0 OU 1$( *#% =-#*# M%'-# -2.& -#$,2.(; ('-# $& $( $.* -' .(&-%+,-'%& +&.(; -2# "%.A$-#
7.-(#&&@ B(,U ,$U
@(5K&/67. 233Y =K R$))$.7 C< A$&-7%). %)+ `/1 C< H%) +$& I.$+$< C:: &/67.' &$'$&J$+< P( 5%&. (G .7/' 5,=:/-%./() 1%K =$&$5&(+,-$+L '.(&$+ /) % &$.&/$J%: 'K'.$1L (& .&%)'1/..$+ /) %)K G(&1 (& =K %)K 1$%)' 9/.7(,. 5$&1/''/()
-
8/18/2019 Management Control Systems (1) (2)
85/496
-
8/18/2019 Management Control Systems (1) (2)
86/496
L;/ 01,&$)# 23'(,%4)# 5464%13 7897
+,&$E,--
-
8/18/2019 Management Control Systems (1) (2)
87/496
+1&(E,#% a U,# 31& I3 FBQ>08>1> B3@2 @08 /6B>@081>6e
C: ,'$+ $%-7 (G .7$ 1%d(& -().&(: .K5$'L %' /' '7(9) /) F%=:$ FPT4 =$:(9<
5@E:" 5OP(
?C734 0@ =01280B4 08>1>
R3401 =01280B4 93840113Bg=)'%T1)T-1
+)#4%)&4#H )F >1E,N4)&$:2A,6T-1$ $E)R# >1-)R:
[,(\H&)'#3 (E1(\$
+)#4%)&4#H )F 16)%4)#,-$%,%1$ >= %,-\4#H %)16T-)=11$ )# %E1 TE)#1
D&'$%
0,= F)& T1&F)&6,#(1G
K -),# )FF4(1&$K j)1*$ I8gI8 T&)F4% $E,&4#H
K M4->'&*$ 988k $E,&1O -1$$ , F11
K %1-16,&\1%1&$* >)#'$ T1& -1,3T&)3'(13 Vl98 T1& -1,3W
01&F)&6,#(1 1N,-',%4)#$O RE4(E()'-3 ,FF1(% T&)6)%4)#$ ,#3 i)>&1%1#%4)#: [,$1$ F)& T1&F)&6,#(11N,-',%4)#$ $E)R# >1-)R:
@1#%&,-4m,%4)# )F 6,i)&31(4$4)#$
*8%15:$' (G C:g' 1()/.(&/)6 (G =$7%J/(&'W
B($g' %..$)+%)-$<
?$ 7%+ %:: (GG/-$ 1%/: G(&9%&+$+ .( 7/1 /) @%:/G(&)/%<
?$ 1()/.(&$+ .7$ '.%.,' (G :(%) %55:/-%./()' ',=1/..$+ .( :$)+$&' $:$-.&()/-%::K<
?$ E)$9 97%. :(%)' 9$&$ %55&(J$+ %)+ -(,:+ -%:-,:%.$ .7$ %1(,). (G &$J$),$ +,$ .7$-(15%)K<
?$ 9%' 1()/.(&/)6 .7$ (J$&7$%+ /) .7$ (GG/-$ %)+ 9%' 1%E/)6 ',&$ /. 9%' /) :/)$ 9/.7 5&(+,-./()< ?$ ,'$+ /)+,'.&K &,:$'T(GT.7,1=L ',-7 %' ()$ 5&(-$''(& G(& $J$&K G(,& :(%)(GG/-$&'< C. ()$ 5(/). C: '$). % 1$''%6$ .( `/:=,& .$::/)6 7/1 .7%. .7$ 5&(-$''(&T.(T:(%)(GG/-$& &%./( 9%' .(( 7/67< `/:=,& -(,).$&$+ 9/.7 aM()g. .$:: 1$ 7(9 .( &,) % =,'/)$''
-
8/18/2019 Management Control Systems (1) (2)
88/496
+1&(E,#% a U,# 31& ; FB ;0 b801:e
`/.7 7/)+'/67.L /. /' -:$%& .7%. C: 1%+$ % ),1=$& (G 1/'.%E$'W
%< ?$ .&,'.$+ 5$(5:$ 97( '7(,:+ )(. 7%J$ =$$) .&,'.$+< ?$ +/+ )(. E)(9 7/' 5$(5:$ 9$::$)(,67 =$G(&$ 7$ :$G. G(& @%:/G(&)/%< ^P(.$L :(%) (GG/-$&' %&$ )(. :/-$)'$+ /) >$(&6/% %'.7$K %&$ /) 1%)K (.7$& '.%.$'L /)-:,+/)6 @%:/G(&)/%
-
8/18/2019 Management Control Systems (1) (2)
89/496
+1&(E,#% a U,# 31& BD=>6 =800T4L 08 b383 253C D64>=6BBC :00; 7307B3 b50 b38323I723; 20 :0 D6; DC 6 b36T =01280B 4C423Ie
U) +$G$)'$ (G `/:=,& %)+ 0$./-/%L .7$&$ 9%' )( $J/+$)-$ (G 5&/(& 5&(=:$1'< 0$./-/%L /) 5%&./-,:%&L 7%+ =$$) :(K%: .( C:< A%K=$ '7$ 9%' -(&&,5.$+ =K `/:=,&< V,. 97%. $J$).,%::K,)G(:+$+ 9%' %) $:%=(&%.$L -:$%&:K +/'7()$'. '-7$1$ .7%. 1,'. 7%J$ .%E$) '(1$ 5:%))/)6<F7$&$G(&$L ()$ 1,'. 5&(=%=:K -()-:,+$ .7%. `/:=,& %)+ 0$./-/% 9$&$ )(. .(.%::K 7()$'.
5$(5:$<
@%) 1%)%6$&' +$'/6) -().&(: 'K'.$1' .( 5&(.$-. .7$1'$:J$' %6%/)'. +/'7()$'. 5$(5:$o i$'L/. -%) =$ +()$L =,. /. /' 7%&+ .( +( 97$) .7$ 5$&'() /) -7%&6$ /' +/'7()$'. %)+ .7$ (9)$& /'2LZ33 1/:$' %9%K<
.` [562 450$(&6/% M$5%&.1$). (G V%)E/)6 %)+ e/)%)-$ .(:/1/. .7$ -(15%)Kg' 5(.$)./%: :$6%: 5&(=:$1'<
?$ &$5(&.$+ .7$ -&/1$' .( .7$ C.:%).% 5(:/-$ %)+ .7$ eVUL =,. )( :%9 $)G(&-$1$).%6$)-K $J$& '7(9$+ 1,-7 /).$&$'. /) 5,&',/)6 .7$ -%'$< F7$K '$$1/)6:K -()'/+$&$+ /..(( '1%:: % -%'$ .( =(.7$& 9/.7<
?$ &$5(&.$+ .7$ =%)E G%/:,&$' .( .7$ =%)E/)6 &$6,:%.(&'<
V,. C: )$J$& &$.,&)$+ .( &,) C.:%).% ?(1$ 0(%)< F7$&$ 9%' )(. 1,-7 :$G. (G .7$ =,'/)$''<?$ $'./1%.$+ .7%. 7$ -(,:+ &$-:%/1 %=(,. s4ZL333l23L333 9(&.7 (G $;,/51$).L %)+ % 57()$'K'.$1 9(&.7 %=(,. s43L333< V,. .7$ =,'/)$'' 5/5$:/)$ 9(,:+ 7%J$ .( =$ &$=,/:.L %)+ )(.1,-7 -(15%)K 6((+9/:: &$1%/)$+L /G %)K
-
8/18/2019 Management Control Systems (1) (2)
90/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
91/496
?9/ 01,&$)# 23'(,%4)# 5464%13 7897
+,&$E,--
-
8/18/2019 Management Control Systems (1) (2)
92/496
+1&(E,#% a U,# 31& -16 ,&1,$: 7:
-
8/18/2019 Management Control Systems (1) (2)
93/496
+1&(E,#% a U,# 31& ,$13 )#6,#,H1&$* ,>4-4%= %) ()#%&)- ()$% ,>)N1:i1(%4N1 %E1= R1&1H4N1#:
.: -,61 T))&T1&F)&6,#(1 )# '#()#%&)--,>-1$:
B: '%1$ %)$'>)T%464m,%4)#:
L: X)% H&,TE4(:
?: P(()'#%4#H ,((&',-$ 34$%)&% %E1 ()$%$:2A,6T-1p,##',- P'H'$% 6,4#%1#,#(1$E'%3)R# ,((&',-$ $%,&% 4# j,#',&=:
U. /' /15(&.%). .( 9%:E '.,+$).' .7&(,67 *87/=/. Y< #/-E '(1$ &$5&$'$).%./J$ -(:,1)' %)+ 7%J$'.,+$).' .%:E %=(,. 97%. .7$K 1$%) (& +()g. 1$%)< C1()6 .7$ ,'$G,: $8%15:$' .( +/'-,'' %&$)()1$.%::/-'L '%:%&/$'L $:$-.&/-/.KL :,=&/-%).'L %)+ :(-( -&%)$'< I.,+$).' '7(,:+ '$$ .7$ .K5$' (G
-('.' .7%. 1%E$ ,5 .7$ .(.%: -('. %=(J$< `7/-7 %&$ .7$ =/6 /.$1'o `7/-7 /.$1' %&$ J%&/%=:$ %)+97/-7 %&$ G/8$+o ^F7$ /15(&.%). ()$' %&$ G/8$+< @('.' 5$& )$. .() %&$ +&/J$) =K .()' 5&(+,-$+; 253 073862>1: I616:384 433I 20 B>T3 253 0B; 4C423Ie
e%1/:/%&/.K<
\$5(&.' 9$&$ &$:%.$+ .( =,+6$.<
A%)%6$&' -%)g. =$ 7$:+ %--(,).%=:$ =$-%,'$ .7$K %:9%K' 7%+ %) $8-,'$ G(& 5((& 5$&G(&1%)-$< ^P$))/W aF7$ .&%+/./()%: 9%K 9$ &%) (,& (5$&%./)6 &$J/$9 1$$./)6' 9%'.7%. .7$ 1%)%6$&' 9(,:+ G/)+ '(1$ /.$1' .7%. +/+)g. 1%E$ '$)'$< F7$) .7$K 9(,:++/'-&$+/. .7$ &$5(&. %)+ .7$ %--(,).%).'< `$ )$J$& 6(. .( .7$ /.$1' .7$ 1%)%6$&' -%) %)+'7(,:+ -().&(:b_<
>/J$' 1%)%6$&' % G%:'$ '$)'$ .7%. .7$K -%) -().&(: -('.'< >/J$' % 6:(=%: 5/-.,&$ ^.7$1%)%6$&' 9(,:+ :/E$ .( 7%J$ .7$ /)G(&1%./() $J$&K 9$$E_<
>/J$' 1%)%6$&' % '$)'$ .7%. .7$K %&$ &$'5()'/=:$ G(& % :%&6$ ),1=$& ^$
-
8/18/2019 Management Control Systems (1) (2)
94/496
+1&(E,#% a U,# 31& ; >2780I>43e
?/. .7$ E$K +$'/6) -7(/-$' %)+ +/'-,'' .7$1h G(& $8%15:$W
I.&%.$6/- ^)(. d,'. G/)%)-/%:_ G(-,'m43 E$K 1$%',&$'<
#&/(&/./$' 1,'. -(1$ G&(1 .7$ 6$)$&%: 1%)%6$& %)+ 7/' +/&$-. &$5(&.'< #&/(&/./$'
1,'. -%'-%+$ G&(1 %=(J$ '( .7%. $J$&K=(+K /' 9(&E/)6 () .7$ &/67. .7/)6'<
*J$&K=(+K %6&$$' 9/.7 .7$ .(5 G(,& 5&/(&/./$'m'%G$.KL 5&(+,-./J/.KL ;,%:/.KL %)+ ,5T./1$<
I%G$.K /' .7$ t4 5&/(&/.K =$-%,'$ 1%)%6$&' +( )(. 9%). 5$(5:$ .( 6$. 7,&.< U. /' )(.t4 =$-%,'$ /. /' .7$ :%&6$'. -('.<
*:/1/)%./() (G -('. %=(J$ 1$%',&$<
P$9 'K'.$1 +($' )(. +( % .&$)+ %)%:K'/' ^$
-
8/18/2019 Management Control Systems (1) (2)
95/496
+1&(E,#% a U,# 31& 1: >44
-
8/18/2019 Management Control Systems (1) (2)
96/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
97/496
?B/ 01,&$)# 23'(,%4)# 5464%13 7897
"%'?#&&'% L#((#-2 OU :#%,2$(- M%'-# -2.& -#$,2.(; ('-# $& $( $.* -' .(&-%+,-'%& +&.(; -2# /',-.-# *# :#8.,'@ =UOU *#
-
8/18/2019 Management Control Systems (1) (2)
98/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
99/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
100/496
-
8/18/2019 Management Control Systems (1) (2)
101/496
989/ 01,&$)# 23'(,%4)# 5464%13 7897
+,&$E,-- '-$ ,$U B- D%'A.*#&$($4>&.& $(* j+#&-.'(& -2$- $%# .(-#(*#* -' D%#(- $4-#%($-.A# $DD%'$,2#& -' *##D#(.(; &-+*#(-&i ,'0D%#2#(&.'( '? 5+&.(#&& .&&+#&
$(* #(#%;.E.(; ,4$&&%''0 *.&,+&&.'(U
@(5K&/67. 233X =K R$))$.7 C< A$&-7%). %)+ `/1 C< H%) +$& I.$+$< C:: &/67.' &$'$&J$+< P( 5%&. (G .7/' 5,=:/-%./() 1%K =$&$5&(+,-$+L '.(&$+ /) % &$.&/$J%: 'K'.$1L (& .&%)'1/..$+ /) %)K G(&1 (& =K %)K 1$%)' 9/.7(,. 5$&1/''/()
-
8/18/2019 Management Control Systems (1) (2)
102/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
103/496
+1&(E,#% a U,# 31& K3 9B614
Q'$G,: -:%'' ./1$ -%) %:'( =$ +$J(.$+ .( % +/'-,''/() (G .7$ '.&,-.,&$ (G .7$ /)-$)./J$ 5:%)'<M$5$)+/)6 () .7$ G(-,' (G .7$ -:%'' %)+ .7$ -:%'' ./1$ %J%/:%=:$L .7$ /)'.&,-.(& -%) 7%J$ .7$'.,+$).' -(15:$.$ %) /)-$)./J$ 5:%) 1%.&/8< ]) % 97/.$=(%&+L :/'. %)K (& %:: (G .7$ E$K /)-$)./J$
5:%) $:$1$).'< `/.7 %+$;,%.$ ./1$L /)'.&,-.(&' -%) %++&$'' .7$ G(::(9/)6W
*:/6/=/:/.K ^/
-
8/18/2019 Management Control Systems (1) (2)
104/496
-
8/18/2019 Management Control Systems (1) (2)
105/496
+1&(E,#% a U,# 31& ,)/.L 97$.7$& .7$ G/&'. (& .7$ :%'.L &$6%&+:$'' (G97$&$L (& /GL % .%&6$. /' '$.< U) ',11%&KL 6/J$) .7$ )%.,&$ (G .7$ '%:$' $)J/&()1$). /) %,.(1(=/:$
&$.%/:$&'L #,$).$ ?/::' 5&(=%=:K -%) =$ '%/+ .( &$%5 .7$ =$)$G/.' (G :/)$%& /)-$)./J$' .7&(,67&$+,-/)6 .7$ '-(5$ G(& 6%1/)6 97/:$ './:: 5&(J/+/)6 '.&()6 1(./J%./() .( 5$&G(&1 %. %)K 5(/). /)./1$ +,&/)6 .7$ 5$&G(&1%)-$ 5$&/(+<
`$ %++&$'' .7$ '12+3 "//2$#&%#' R=%/'2*# /) .7$ F$%-7/)6 P(.$ G(& .7$ R((/'.&% C,.(6&($5-%'$ '.,+K<
G"H@A%AF
C' 9/.7 1('. -%'$ -:%''$'L /)'.&,-.(&' 1,'. 1%E$ % +$-/'/() %' .( 7(9 '.&,-.,&$+ .( 1%E$ .7$+/'-,''/()< ?(9$J$&L 9$ &$-(11$)+ G(::(9/)6 &(,67:K .7$ '%1$ '.&,-.,&$L %' 5&$'$).$+ /) .7/'
.$%-7/)6 )(.$L .( %::(9 ',GG/-/$). +/'-,''/() ./1$ '5$). () %:: -&/./-%: $:$1$).' (G %)K G/)%)-/%:&$',:.' -().&(: 'K'.$1L /)-:,+/)6 &$'5()'/=/:/.K -$).$&' ^%)+ .&%)'G$& 5&/-/)6_L 5$&G(&1%)-$1$%',&$1$).L %)+ /)-$)./J$'< F( '$&J$ %' %) /).$6&%./() -%'$L 97/-7 .7/' -%'$ 5&(J/+$' %)(55(&.,)/.K G(&L '(1$ '.&,-.,&$ /' &$;,/&$+ %' (.7$&9/'$ '.,+$).' .$)+ .( G(-,' .(( ;,/-E:K () .7$/)-$)./J$ 'K'.$1 .7%. ,)+(,=.$+:K .$)+' .( -%5.,&$ 1('. (G .7$/& %..$)./() 97$) &$%+/)6 .7$-%'$<
Y e(& % 1(&$ +$.%/:$+ +/'-,''/()L %' 9$:: %' $8%15:$' (G .7$ J%&/(,' a6%1$'b .7%. 1%)%6$&' 5:%K ,)+$& E/)E$+ /)-$)./J$ '-7$1$'L '$$B$)'$) A< ̂ P(J$1=$& 2334_< a@(&5(&%.$ =,+6$./)6 /' =&(E$)m:$.g' G/8 /.b< ?%&J%&+ V,'/)$'' \$J/$9L NZl434
-
8/18/2019 Management Control Systems (1) (2)
106/496
98;/ 01,&$)# 23'(,%4)# 5464%13 7897
"%'?#&&'%& L#((#-2 OU :#%,2$(- $(* 3.0 OU 1$( *#% =-#*# M%'-# -2.& -#$,2.(; ('-# $& $( $.* -' .(&-%+,-'%& +&.(; -2# T'+&-'(
7#$%4#&& WJ@ B(,U ,$U
@(5K&/67. 233Y =K R$))$.7 C< A$&-7%). %)+ `/1 C< H%) +$& I.$+$< C:: &/67.' &$'$&J$+< P( 5%&. (G .7/' 5,=:/-%./() 1%K =$&$5&(+,-$+L '.(&$+ /) % &$.&/$J%: 'K'.$1L (& .&%)'1/..$+ /) %)K G(&1 (& =K %)K 1$%)' 9/.7(,. 5$&1/''/()
-
8/18/2019 Management Control Systems (1) (2)
107/496
+1&(E,#% a U,# 31& K3 4C423Ie
A(./J%./() ^'./1,:%.$ $GG(&._
-
8/18/2019 Management Control Systems (1) (2)
108/496
-
8/18/2019 Management Control Systems (1) (2)
109/496
+1&(E,#% a U,# 31& A G(& -(15%)K z sY3L333
C. 5:%)L -(15%)K >A z s[O3L333
I%:$'5$&'() $%&)' sY2L333
Q)+$& .7$ )$9 5:%)
C. X3r (G 5:%) ^s4A z sYYSL333
I%:$'1%) -(11/''/() z 3
C. 433r (G 5:%) ^s4A z s[O3L333
I%:$'1%) -(11/''/() z sYZL333
I:(5$ z YZL333D^4-2.(; 2$A# 5##( *'(# M.-2 -2# .(,#(-.A#& ?'% -2# &$4#& $&&.&-$(-&h
F7/' %'5$-. (G .7$ 5:%) +($' )(. '$$1 .( 7%J$ %)K 1(./J%./()%: J%:,$< ]) .7$ (.7$& 7%)+L /./' )(. $85$)'/J$< #$&7%5' .7$ J%:,$ (G .7/' 5%&. (G .7$ 5:%) /' %' % 9$%:.7T'7%&/)6 G$%.,&$< U.1%E$' .7$ %''/'.%).'g .(.%: -(15$)'%./() ':/67.:K J%&/%=:$ 9/.7 (J$&%:: &$',:.'< F7/' G$%.,&$%::(9' .7$ -(15%)K .( 5%K .7$ '%:$' %''/'.%).' 1(&$ 97$) /. /' %=:$ .( +( '(L %)+ /. %::(9'.7$1 .( '%J$ -%'7 97$) ./1$' %&$ ./67.$'.
-
8/18/2019 Management Control Systems (1) (2)
110/496
+1&(E,#% a U,# 31& -' -2# ;%'&& 0$%;.( 4.(#@ %$-2#% -2$( *'M( -' $ k5'--'094.(#l
D%'*+,- D%'?.- ?.;+%#h
F7$ '%:$' 5$(5:$ +( )(. -().&(: 1,-7 =$:(9 .7$ 6&('' 1%&6/) :/)$ ^():K .7$/& '$::/)6
$85$)'$'_< I./::L /+$%::K /)-$)./J$' '7(,:+ =$ =%'$+ () G,:: -('. ),1=$&' %)+ $J$)L 5(''/=:K%GG$-.$+ =K /)G(&1%./() %=(,. .7$ 5&(G/.%=/:/.K (G 5%&./-,:%& -,'.(1$&'< UG .7$ -('.' =$:(9 .7$6&('' 1%&6/) :/)$ J%&K %-&('' 5&(+,-.'L .7/' /)G(&1%./() %)+ .7$ %''(-/%.$+ /)-$)./J$' -%)-7%)6$ .7$ '%:$'5$(5:$g' G(-,'< ?(9$J$&L ?eXS /' % '1%:: -(15%)K< U. +($' )(. 7%J$ /)
5:%-$ .7$ '(57/'./-%.$+ -('. 'K'.$1 )$-$''%&K .( 5&(J/+$ .7/' /)G(&1%./()<
[562 253 /0I761C Z>;
F7$ -(15%)K 5&$'$).$+ .7$ 5&(5('$+ 5:%) .( .7$ '%:$' G(&-$ %)+ 1$. 9/.7 ,)%)/1(,' %)+ '.&()6(=d$-./()'< F7$ .(5 1%)%6$&' +$-/+$+ .7%. .7$ -7%)6$ 9%' .(( &%+/-%:L '( .7$K =%-E$+ (GG ().7$/& 5:%) .( 1%E$ .7$ -7%)6$< U)'.$%+ .7$K 1(+/G/$+ .7$/& (:+ 5:%)< F7$K :$G. .7$ (:+
-(11/''/() 5:%) /) 5:%-$L =,. .7$K %++$+ .7&$$ $8.&% &$9%&+'< ])$ 9%' %) $8.&% =(),' (G Zr (G'%:%&K /G .(.%: K$%&T$)+ '%:$' 9$&$ 9/.7/) 5:,' (& 1/),' 43r (G .7$ '%:$' G(&$-%'.< F7$ '$-()+9%' %) $8.&% =(),' (G ,5 .( Yr (G '%:%&K /G .7$ '%:$'5$&'() %-7/$J$+ % '$. (G AV]T:/E$(=d$-./J$'< C)+ .7$ .7/&+ 9%' %) $8.&% =(),' (G ,5 .( Yr (G '%:%&K /G .7$ '%:$'5$&'() E$5. .&%J$:$85$)'$' 9/.7/) .7$ 5:%))$+ :/1/.'< F7$ -(15%)K 9%).$+ .7$ '%:$'5$(5:$ .( =$ 1(./J%.$+ .('$%&-7 G(& :(9$& %/&G%&$' %)+ -7$%5$& 7(.$:'<
F7$'$ -7%)6$' %&$ +$'-&/=$+ /) .7$ T'+&-'( 7#$%4#&& WJ@ B(,U fOg6 C2# O?-#%0$-2 -%'$ %55$)+$+.( .7/' .$%-7/)6 )(.$< C:'( %55$)+$+ /' .7$ T'+&-'( 7#$%4#&& WJ@ B(,U fSg -%'$L 97/-7 5&(J/+$'/)G(&1%./() () .7$ -(15%)K G&(1 B%),%&K 2332L % K$%& :%.$& .7%) .7$ ^C_ -%'$< F7$'$ -%'$'
5&(J/+$ /)G(&1%./() .7%. .7$ /)'.&,-.(& -%) 6/J$ .( .7$ '.,+$).' %. .7$ $)+ (G -:%''< C:.$&)%./J$:KL.( '%J$ ./1$L ()$ (G .7$ -%'$' -%) =$ 7%)+$+ (,. %. .7$ $)+ (G -:%''<
93;6:0:C
F7/' -%'$ -().%/)' % :(. (G /'',$' .7%. -%) =$ +/'-,''$+< F7,' .7$ /)'.&,-.(& 9/:: 7%J$ .( 5&(J/+$'(1$ '.&,-.,&$ .( .7$ +/'-,''/() .( $)',&$ -(J$&%6$ (G .7$ /'',$' +$$1$+ 1('. /15(&.%).< F7$+/'-,''/() %=(J$ 5&$'$).' ()$ 5(''/=:$ '.&,-.,&$< UG .7%. '.&,-.,&$ /' ,'$+L .7$ -:%'' ./1/)6 -(,:+
=$ %55&(8/1%.$:K %' G(::(9'W
4< F7$ -(15%)K %)+ .7$ '%:$'5$&'() &(:$ 43 1/),.$'
2< F7$ $8/'./)6 /)-$)./J$ 5:%) Z x
Y< #&(=:$1' 9/.7 .7$ $8/'./)6 5:%) 43 x
[< F7$ 5&(5('$+ /)-$)./J$ 5:%) 4Z x
Z< *J%:,%./() %)+ ',66$'./()' G(& /15&(J$1$). Y3 x
S< `7%. .7$ -(15%)K +/+ Z x
F(.%: XZ 1/),.$'
-
8/18/2019 Management Control Systems (1) (2)
111/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
112/496
-
8/18/2019 Management Control Systems (1) (2)
113/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
114/496
99C/ 01,&$)# 23'(,%4)# 5464%13 7897
$0#& /##@ $( )8#,+-.A# :SO ;%$*+$-#@ $(* "%'?#&&'% /$%%> X%#.(#% M%'-# -2.& ,$ $& $ 5$&.& ?'% ,4$&& *.&,+&&.'( %$-2#% -2$( -'.44+&-%$-# #.-2#% #??#,-.A# '% .(#??#,-.A# 2$(*4.(; '? $( $*0.(.&-%$-.A# &.-+$-.'(U
@(5K&/67. 2332 =K 0%&&K >&$/)$&< C:: &/67.' &$'$&J$+< P( 5%&. (G .7/' 5,=:/-%./() 1%K =$ &$5&(+,-$+L '.(&$+ /) % &$.&/$J%: 'K'.$1L(& .&%)'1/..$+ /) %)K G(&1 (& =K %)K 1$%)' 9/.7(,. 5$&1/''/()$)$&%: A%)%6$& (G e,d/G/:1QICg' +(-,1$). 5&(+,-.' +/J/'/() %:'( %))(,)-$+ .7%. 7$ 9/:: =$ :$%J/)6 e,d/G/:1 %G.$& 2NK$%&' (G '$&J/-$ %)+ d(/) ?eXS %' #&$'/+$). (G C'-$)+%). I(:,./()' U).$&)%./()%: ^CIU_L %',='/+/%&K (G ?eXSW
CIU /' )(9 &$'5()'/=:$ G(& '%:$'L 1%&E$./)6L %)+ '$&J/-$ (G %:: ?eXS +(-,1$). /1%6/)6 5&(+,-.' ^/)-:,+/)6 *8.$E +,5:/-%.(&'L A$E$: '-%))$&'L %)+ ?e 5&(-$''(&'_ %)+ e,d/G/:1-7$1/'.&KL G/:1 %)+ (.7$& &$:%.$+ 5&(+,-.'< `$ 9/:: %:'( %++ 5&(+,-.' G&(1 (.7$&J$)+(&' /G % 6((+ =,'/)$'' (55(&.,)/.K $8/'.'< CIU 9/:: /).$6&%.$ G(&1$& e,d/G/:1'%:$'5$&'()' %)+ '$&J/-$ .$-7)/-/%)'L /).$6&%.$ .7$1 9/.7 ?eXSg' '%:$' %)+ '$&J/-$G(&-$L %)+ G(&1 % '%:$' %)+ '$&J/-$ (&6%)/c%./() (&6%)/c$+ =K &$6/()' %::(9/)6 .7$1 .(-&(''T'$:: %:: ?eXS %)+ e,d/G/:1 1/-&(6&%57/-' 5&(+,-.'< `$ 7%J$ %) $8-$::$).(55(&.,)/.K .( =,)+:$ .7$ -()',1%=:$' 9/.7 .7$ $;,/51$).L %)+ /).$6&%.$ =(.7 -,'.(1$&:/'.' G&(1 e,d/G/:1 %)+ ?eXS
-
8/18/2019 Management Control Systems (1) (2)
115/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
116/496
+ 1 & ( E , # % a U , # 3 1 & < % 1 3 1 O
" # $ # % & ' & $
( ) * $
( + *
, - . /
( & ' / O . & 3 1
3 4 % 4 ) # O " # $ % & ' ( % ) & * $ + , # ' , -
9 9 ;
/ 0 1 , & $ ) # 2
3 ' ( , % 4 ) # 5 4 6 4 % 1 3 7 8 9 7
S V 5 > D > 2 E
Y 0 < 4 2 0 1
Q 3 6 8 B 3 4 4 ( . L
! 1 = `
" 6
B 3 4 Y > 4 2 0 8 C
, + + +
, + + E
, + + ,
, + + -
V P ( % ' , - W
k
V 2 $ % 4 6 , % 1 3 W
k
V J ) & 1 ( , $ % W
k
V J ) & 1 ( , $ % W
k
P 0 K 3 8 1 I 3 1 2
I O C B B O I 8 .
C 8 : B k
C O B B . O C C C 7
; : B k
C O B 7 I O 8 8 8
9 I : L k
C O ? ; 9 O 7 I 8
9 C : I k
/ 0 I I 3 8 = > 6 B
B O ? B B O I 7 8
I ? : . k
9 . O 9 9 C O ; C 7 B
. : . k
7 I O 9 L 8 O 8 8 8
L C : 7 k
7 ? O 7 8 C O ; 8 8
L I : I k
? 0 2 6 B
9 . O C I I O 8 7 .
9 8 8 : 8 k
9 B O L L L O 8 L ; 9 8
8 : 8 k
7 ? O ? 8 I O 8 8 8
9 8 8 : 8 k
. C O 9 ; I O L I 8
9 8 8 : 8 k
-
8/18/2019 Management Control Systems (1) (2)
117/496
+ 1 &
( E , # % a U , # 3 1 & < % 1 3 1 O
" # $ # % & ' & $ (
) * $
( + *
, - . /
( & ' / O . & 3 1
3 4 % 4 ) # O " # $ % & ' ( % ) & * $ + , # ' , -
9 9 B
/ 0 1 , & $ ) # 2 3
' ( , % 4 ) # 5 4 6 4 % 1 3 7 8 9 7
S
V 5 > D > 2 ,
9 8 0 7 0 4 3 ; R 3 0 8 : 6 1 > ^ 6 2 > 0 1 * , + + ,
Y 0 < 4 2 0 1 Q
3 6 8 B 3 4 4 ( . L
! 1 = `
@ ( ) . & ( : : $ & T C I U
A A T
? e P ( & . 7
V
< I - ( . . '
H # D > A T
? e U ) . g :
A % & E e ( 6 % & . K
H # l # @ I \ j M
R $ ) R
( 5 % : +
# & $ ' / + $ ) .
C ' - $ ) + % ) . I
( : , . / ( ) ' U ) . g :
B < 0 $ $
H # ] 5 $ & % . / ( ) ' T
C I U
H # A % & E $ . / ) 6 T
C I U
] 5 $ & % . / ( ) ' A 6 & T C I U
? \ T C I U
M < > & $ $ )
H # D > A l
A $ E $ : F $ - 7 ) ( : ( 6 K
# < R $ ) ) $ + K
H
# D > A l
? e D * 8 . $ E # & ( + , - . '
@ , ' . ( 1 $ & I $ & J / - $
T C I U \
$ 6 / ( ) % : e / $ : +
I % : $ ' T C I U
F $ - 7 I
, 5 5 ( & . T
C
I U
\ < I 1 / . 7
H # l A E . 6 D I % : $ '
-
8/18/2019 Management Control Systems (1) (2)
118/496
99L/ 01,&$)# 23'(,%4)# 5464%13 7897
"%'?#&&'%& L#((#-2 OU :#%,2$(- $(* 3.0 OU 1$( *#% =-#*# D%#D$%#* -2.& -#$,2.(; ('-# $**#(*+0 $& $( $.* -' .(&-%+,-'%& +&.(; -2#
T'+&-'( 7#$%4#&& WJ@ B(,U ,$U
@(5K&/67. 233Y =K R$))$.7 C< A$&-7%). %)+ `/1 C< H%) +$& I.$+$< C:: &/67.' &$'$&J$+< P( 5%&. (G .7/' 5,=:/-%./() 1%K =$&$5&(+,-$+L '.(&$+ /) % &$.&/$J%: 'K'.$1L (& .&%)'1/..$+ /) %)K G(&1 (& =K %)K 1$%)' 9/.7(,. 5$&1/''/()
-
8/18/2019 Management Control Systems (1) (2)
119/496
-
8/18/2019 Management Control Systems (1) (2)
120/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
121/496
+1&(E,#% a U,# 31& &(''
-
8/18/2019 Management Control Systems (1) (2)
122/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
123/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
124/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
125/496
97I/ 01,&$)# 23'(,%4)# 5464%13 7897
C2.& ('-# M$& D%#D$%#* 5> "%'?#&&'% L#((#-2 OU :#%,2$(- ?'% -2# &'4# D+%D' '? $.*.(; ,4$&&%''0 .(&-%+,-'%& .( -2# + '? C2#
"4$-.(+0 "'.(-# /$(* [#$4 ,$U B- D%'A.*#& $($4>&.& $(* j+#&-.'(& -2$- $%# .(-#(*#* -' D%#(- $4-#%($-.A# $DD%'$,2#& -'*##D#(.(; &-+*#(-&` ,'0D%#2#(&.'( '? 5+&.(#&& .&&+#& $(* #(#%;.E.(; ,4$&&%''0 *.&,+&&.'(U
@(5K&/67. 233X =K R$))$.7 C< A$&-7%).< C:: &/67.' &$'$&J$+< P( 5%&. (G .7/' 5,=:/-%./() 1%K =$ &$5&(+,-$+L '.(&$+ /) % &$.&/$J%:
'K'.$1L (& .&%)'1/..$+ /) %)K G(&1 (& =K %)K 1$%)' 9/.7(,. 5$&1/''/()<
+,&$E,--
-
8/18/2019 Management Control Systems (1) (2)
126/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
127/496
+1&(E,#% a U,# 31& =6B ]01
?%&&K ?$5=,&)g' -().$15:%./() (G .7$ %++/./() (G a% :/..:$ (5./1/'1b .( 7/' 5&(d$-./()' %++' %)$.7/-%: /'',$ .( .7$ -%'$< F7$ +/'-,''/() (G .7/' ;,$'./() -%) =$ (&6%)/c$+ ,'/)6 .7$ '%1$1,:./'.$5 1$.7(+ ,'$+ G(& .7$ (.7$& $.7/-%: +/'-,''/()'<
Z3238I>13 253 @6=24&
`7(L 97%.L 97$&$L 97$)L %)+ 7(9W
F7$ E$K %-.(& /' ?%&&K ?$5=,&)L ()$ (G \V?g' +/J/'/() 5&$'/+$).'<
F7$ 7(1$=,/:+/)6 1%&E$. /' '.%&./)6 .( .,&) +(9)< F( '$:: /.' 7(,'$'L ?%&&Kg' +/J/'/() 7%'7%+ .( -,. /.' 1%&6/)'< U. /' )(. 6(/)6 .( %-7/$J$ /.' 233S '%:$' %)+ 5&(G/. 5:%)'< C+(9)'/c/)6 /' =$/)6 &$-(11$)+$+ =K .(5 1%)%6$1$). G(& 233X<
F7$ #:%./),1 #(/).$ +$%: /' % :%&6$ ()$ .7%. 9(,:+ =&/)6 /) -()'/+$&%=:$ &$J$),$ %)+ 5&(G/.'/) .7$ 233Ol2344 ./1$ 5$&/(+'<
V,. .7$ #:%./),1 #(/).$ +$%: +($' )(. 5&(1/'$ &$.,&)' .7%. 1$$. \V?g' &$;,/&$+ &/'ET%+d,'.$+ &$.,&)'< I( ?%&&K /' -()'/+$&/)6 5&$5%&/)6 5&(d$-./()' .7%. %&$ a% :/..:$ (5./1/'./-b.( $)',&$ .7%. .7$ 5&(d$-. /' %55&(J$+<
Z3@>13 253 325>=6B >44=6B 78>1=>7B34&
4< >&$%.$'. 6((+ G(& .7$ 6&$%.$'. ),1=$& (G 5$(5:$
2< e%/&)$''
-
8/18/2019 Management Control Systems (1) (2)
128/496
+1&(E,#% a U,# 31& =6B >444>01 6B238162>K34 61; 253>8 780D6DB3 =0143i
-
8/18/2019 Management Control Systems (1) (2)
129/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
130/496
9.8/ 01,&$)# 23'(,%4)# 5464%13 7897
+,&$E,--
-
8/18/2019 Management Control Systems (1) (2)
131/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
132/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
133/496
+1&(E,#% a U,# 31& ,=/ " &"+BJ=>< @('. -%) =$ +$G/)$+ %)K97$&$ G&(1 /)-&$1$).%: J%&/%=:$-('. .( G,:: -('.L %)+ .7$ 1%&ET,5 -%) =$ J%&/%=:$ ^% G/8$+ %1(,). 5$& ,)/._ (& % :,15 ',1^.( -(15$)'%.$ .7$ P$.7$&:%)+' G(& -('.' (G .7$ /)-&$%'$+ 9(&E/)6 -%5/.%: %)+ .7$ ,'$ (G.7$/& -%5%-/.K_<
M7 6 'A*JD**B /./'%&< F7/' 9(,:+ /)J(:J$ -&$+/./)6 .7$ P$.7$&:%)+' %. 1%&E$. 5&/-$ =,.-7%&6/)6 .7$ QR ():K .7$ J%&/%=:$ -('.< F7/' 9(,:+ 1%E$ =(.7 +/J/'/()' 7%55KL 5&$',1%=:KL
=,. /. 9(,:+ :$%+ .( % +(,=:$ -(,)./)6 (G 5&(G/.' %)+ &$;,/&$ % -(&5(&%.$ $:/1/)%./()<
U) 1%)K +$-$).&%:/c$+ -(15%)/$'L 1%)%6$&' 9(,:+ %::(9 .7$ +/J/'/() 1%)%6$&' .( )$6(./%.$ %G%/& .&%)'G$& 5&/-$< V,. /) .7/' -%'$L =$-%,'$ (G .7$ G&/-./() %:&$%+K 6$)$&%.$+ =$.9$$) 5$&'())$:/) .7$ QR %)+ .7$ P$.7$&:%)+'L )$6(./%./() 1%K )(. =$ 5(''/=:$< I(L 7$&$L A&< J%) 0$,J$)
5&(=%=:K 7%' .( -7(('$ % .&%)'G$& 5&/-/)6 1$.7(+ %)+ % 1$%)' (G /15:$1$)./)6 7/' +$-/'/()<
F7$ .(.%: -().&/=,./() 5$& .() (G C\T[2 /' %' G(::(9' ^,'/)6 G/6,&$' G&(1 K$%& .9( %)+ .7$G(::(9/)6_W
I$::/)6 5&/-$ ~YLX33
H%&/%=:$ -('.' ^4LO33_
I7/55/)6 ^433_
M,.K ^433_
@().&/=,./() 5$& .() ~4LX33
*%-7 .&%)'G$& 5&/-/)6 1$.7(+ %::(-%.$' .7/' -().&/=,./() =$.9$$) .7$ QR %)+ .7$ P$.7$&:%)+'<
`7%. .&%)'G$& 5&/-/)6D5&(G/. '7%&/)6 %&&%)6$1$). /' =$'.o F7$&$ /' )( -(&&$-. '(:,./()< F&%)'G$& 5&/-$' 5&(J/+$ ()$ 9%K (G '7%5/)6 1%)%6$&/%: =$7%J/(&< UG -$).&%:/c$+ 5&(+,-./() /' +$$1$+ .( =$ .7$ '.&%.$6/- G(-,'L .7$) % .&%)'G$& 5&/-$ 6/J/)6 1(&$ (G .7$ 5&(G/.' .( .7$ P$.7$&:%)+' 9/:: =$'. '/6)%: .7/' $157%'/'< V,. /G .(5 1%)%6$1$). 9%).' .( &$9%&+ :(-%: 1%&E$. '$)'/./J/.K %)+/)/./%./J$L .7$) % .&%)'G$& 5&/-$ .7%. 5%''$' 1('. (G .7$ 5&(G/.' () .( .7$ QR /' =$'.< C .7(,67.G,:%)%:K'/' (G .7$ .&%)'G$& 5&/-/)6 /'',$ 9/:: :$%+ .( % +/'-,''/() (G =&(%+$& '.&%.$6/- ;,$'./()'
-
8/18/2019 Management Control Systems (1) (2)
134/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
135/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
136/496
+1&(E,#% a U,# 31& %+ '*# *< &"#=%+ '*# [L2
-
8/18/2019 Management Control Systems (1) (2)
137/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
138/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
139/496
9.?/ 01,&$)# 23'(,%4)# 5464%13 7897
Y68K68; #1344 "=500B \*E')*E+G+,&(E 98O 9??L
FJ/N$ JF#NRF?NR!S"L !$/`Z
G
-
8/18/2019 Management Control Systems (1) (2)
140/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
141/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
142/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
143/496
9C./ 01,&$)# 23'(,%4)# 5464%13 7897
+,&$E,--
-
8/18/2019 Management Control Systems (1) (2)
144/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
145/496
+1&(E,#% a U,# 31& L /)'.&,-.(&' '7(,:+ 5(/). (,. .7%.&$',:.' -().&(:' %&$ )(. J$&K /15(&.%). /) .7$ -%'/)(L %)+ /. /' /15(&.%). .( '5$)+ '(1$ ./1$ .(,)+$&'.%)+ 97K .7/' /' '(< \$',:.' -().&(:' %&$ '/15:K )(. G$%'/=:$ G(& -().&(: (J$& .7$ +$%:$&'
=$-%,'$ &$',:.' %&$ )(. 1$%',&$+ ,)./: .7$ 2[T7(,& +&(5 5&(-$+,&$ /' -(15:$.$L %)+ +,&/)6 .7%. 5$&/(+ 1(&$ .7%) ()$ +$%:$& 7%' 9(&E$+ %. % .%=:$< U. 9(,:+ =$ 5(''/=:$ .( 1$%',&$ +$%:$& 5&(+,-./J/.K =K E$$5/)6 .&%-E (G +$%:' 5$& 7(,&L =,. .7/' /' )(. +()$< A(+$&) .$-7)(:(6KL ',-7%' \eUML %-.,%::K 9(,:+ 1%E$ .7/' ;,/.$ G$%'/=:$L =,. .7$ V$::%6/( 1%)%6$1$). 7%' '( G%&
+$-/+$+ %6%/)'. /15:$1$)./)6 ',-7 % 'K'.$1<
U)'.&,-.(&' 1%K 9/'7 .( '5$)+ '(1$ ./1$ +/'-,''/)6 .7$ %+J%).%6$' %)+ +/'%+J%).%6$' (G \eUM.$-7)(:(6K .7%. -(,:+ =$ ,'$+ .( .&%-E +$%:'< V$K()+ &$:%./J$:K $%'/:K ;,%)./G/%=:$ -('.' %)+
=$)$G/.' ^$
-
8/18/2019 Management Control Systems (1) (2)
146/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
147/496
+1&(E,#% a U,# 31& 4 0@ 80B34 61; =01280B4
R0B3 c3C 6=2>014 /01280B4 SK6B01 _>1 B>:520@ 25>1:4 2562 =61:0 b801:a
[-,(\i,(\31,-1&
K P(('&,%1O E)#1$%O 31,-$
K 0&)3'(%4N1
K @E11&F'-
K 54(1#$4#H V0W
K Q4&4#H V0W
K D&,4#4#H V0W
K J&1t'1#% &1$% >&1,\$ V0W
K )#'$ $=$%16 VYW
5))$1 ()#%&)-
@(+$W
\ z &$',:.' -().&(:
C z %-./() -().&(:
# z 5$&'())$: -().&(:
-
8/18/2019 Management Control Systems (1) (2)
148/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
149/496
9C?/ 01,&$)# 23'(,%4)# 5464%13 7897
C2.& ('-# M$& D%#D$%#* ?'% -2# &'4# D+%D' '? $.*.(; ,4$&&%''0 .(&-%+,-'%& .( -2# + '? F7$ 0/)-(:) *:$-.&/- @(15%)KL TS= a'UYWJ9Z_oU B- D%'A.*#& $($4>&.& $(* j+#&-.'(& -2$- $%# .(-#(*#* -' D%#(- $4-#%($-.A# $DD%'$,2#& -' *##D#(.(; &-+*#(-&` ,'0D%#2#(&.'( '? 5+&.(#&& .&&+#& $(* #(#%;.E.(; ,4$&&%''0 *.&,+&&.'(U
@(5K&/67. " 4NNZ =K .7$ #&$'/+$). %)+ e$::(9' (G ?%&J%&+ @(::$6$< F( (&+$& -(5/$' (& &$;,$'. 5$&1/''/() .( &$5&(+,-$ 1%.$&/%:'L-%:: 4TO33TZ[ZTXSOZ (& 9&/.$ ?%&J%&+ V,'/)$'' I-7((: #,=:/'7/)6L V('.()L AC 324SY< P( 5%&. (G .7/' 5,=:/-%./() 1%K =$&$5&(+,-$+L '.(&$+ /) % &$.&/$J%: 'K'.$1L ,'$+ /) % '5&$%+'7$$.L (& .&%)'1/..$+ /) %)K G(&1 (& =K %)K 1$%)'m$:$-.&()/-L 1$-7%)/-%:L 57(.(-(5K/)6L &$-(&+/)6L (& (.7$&9/'$m9/.7(,. .7$ 5$&1/''/() (G ?%&J%&+ V,'/)$'' I-7((:<
Y68K68; #1344 "=500B \*-'\*,-+
j'#1 97O 9??I
?53 J>1=0B1 SB3=28>= /0I761C
?36=5>1: $023
F7$ 1('. '.&/E/)6 -7%&%-.$&/'./-' (G 0/)-(:) *:$-.&/- %&$ /.' :()6 7/'.(&K (G ',--$''G,: $-()(1/- 5$&G(&1%)-$ /) .7$ $:$-.&/- %&-T9$:+/)6 /)+,'.&K %6%/)'. 1,-7 :%&6$& -(15$./.(&'L /.' J$&K '.&()6
5('/./() -,&&$).:K /) .7$/& 9(&:+9/+$ 1%&E$.'L /.' &$:%./J$:K '/15:$ %)+ '.&%/67.G(&9%&+ 5&(+,-.T1%&E$. '.&%.$6KL =,. 1('. /15(&.%).L /.' 5&%-./-$ (G 5&(J/+/)6 .7$ 1%8/1,1 5(''/=:$ /)+/J/+,%:/)-$)./J$'L 9/.7 K$%&T$)+ =(),' 5%K1$).' .( $15:(K$$' .7%. $A#%$;# %=(,. 433r (G .7$ %:&$%+K-(15$././J$ =%'$ 9%6$ (& '%:%&K< 0/)-(:) &$%::K =$:/$J$' .7%. .7$K %&$ a.7$ =$'. 1%),G%-.,&/)6-(15%)K /) .7$ 9(&:+Lb )(. =$-%,'$ .7$K 7%J$ % 7/67 +$6&$$ (G a5%&./-/5%./J$ 1%)%6$1$).LbG&/)6$ =$)$G/.'L (& a9(&E$& '%./'G%-./()Lb =,. =$-%,'$ .7$K $)-(,&%6$ /)+/J/+,%: 5$&G(&1%)-$%)+ 5%K J$&K 9$:: G(& /.< F7$ -%'$ /' +$'/6)$+ .( $)%=:$ .7$ '.,+$). .( ,)+$&'.%)+ 0/)-(:)g'%55&(%-7 %)+ $85:%)%./()' (G 97K .7$K .7/)E /. 7%' 9(&E$+ '( 9$:: G(& .7$1< A(&$ '5$-/G/-%::KL/. '7(,:+ =$ 5(''/=:$W
4< F( /+$)./GK %)+ $J%:,%.$ .7$ &(:$ (G % a'/15:$L (:+TG%'7/()$+ %55&(%-7b .( '.&%.$6K %)+(&6%)/c%./() /) -().&/=,./)6 .( 0/)-(:)g' ',--$'' .( +%.$h
2< F( +$J$:(5 %) %55&$-/%./() G(& .7$ +$6&$$ .( 97/-7 .7$ '.&%.$6K %)+ (&6%)/c%./()%: 5(:/-/$'%&$ /).$&+$5$)+$). /) 0/)-(:)h
Y< F( $8%1/)$ /) 1(&$ +$.%/: 0/)-(:)g' ,),',%: %55&(%-7 .( 1(./J%./()L %)+ .( G(&1 d,+61$).' %=(,. 97K /. '$$1' .( 7%J$ 9(&E$+ G(& .7$1h %)+
[< F( G(&1 d,+61$).' %=(,. .7$ %55:/-%=/:/.K (G 0/)-(:)g' %55&(%-7L (& 5(&./()' (G /.L .( (.7$&'/.,%./()'<
/643 /012312
F7$ -%'$ /' % +$'-&/5./() =%'$+ () G/$:+ &$'$%&-7 (G .7$ -,&&$). 5('/./()L .7$ '.&%.$6KL .7$%55&(%-7 .( (&6%)/c%./()L %)+ .7$ 5:%)' G(& .7$ G,.,&$ (G % -(15%)K 9/.7 % J$&K %..&%-./J$ &$-(&+(J$& .7$ :%'. 2Z K$%&' ^'$$ 6&%57 () .7$ G/&'. 5%6$ (G .7$ -%'$_< P(.7/)6 /) .7$ -%'$ /' +/'6,/'$+
-
8/18/2019 Management Control Systems (1) (2)
150/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
151/496
-
8/18/2019 Management Control Systems (1) (2)
152/496
+1&(E,#% a U,# 31& &-#0 ,%#$-#h B( M2$- R.(*& '? .(*+&-%.#& M'+4* /.(,'4( 2$A# *.??.,+4->h
X+$%$(-##* #0D4'>0#(- -&$%.$' % 5&(=:$1 (G )(. =$/)6 %=:$ .( $85%)+ %)+ -().&%-. 5&(+,-./() %' $%'/:K %' -(15$./.(&'< F7$&$G(&$L 0/)-(:) a6$.' =$%.$) () +$:/J$&K ,+4-+%# $(* A$4+#&U F7/' .$)+' .( :/1/. .7$ J%&/$.K (G .K5$' (G /)+/J/+,%:'97( 9(&E G(& 0/)-(:) %)+ :/1/.' .7$ &%)6$ (G %--$5.%=:$ J/$9'< F7$ 7(1(6$)$/.K 9/.7/) .7$-(15%)K :/1/.' /. %=/:/.K .( %+%5. .( % -7%)6/)6 $)J/&()1$).L %)+ +$J$:(5 )$9 -%5%=/:/./$'/G &$;,/&$+< H/$9' 97/-7 +/J$&6$ $)J/&()1$).L %)+ +$J$:(5 )$9 -%5%=/:/./$' /G &$;,/&$+<H/$9 97/-7 +/J$&6$ G&(1 .7$ a5%&.K :/)$b +( )(. :%'. :()6<
&-#0 5# .(-%'*+,#* .(-' '-2#% ,'0D$(.#&h 32$- D$%-& '? -2# ?.- $%#-%$(&?#%$54#o
F7$&$ %&$ -$&.%/) .K5$' (G =,'/)$''$' ^+/'-,''$+ %=(J$_ /) 97/-7 0/)-(:)g' 'K'.$1 9(,:+ )(.9(&E 9$::<
F7$&$ %&$ '/6)/G/-%). (='.%-:$' .( .7$ 0/)-(:) 'K'.$1 /) 1('. -(15%)/$' ^',-7 %' ,)/()'_ 97/-7
-(,:+ )(. =$ (J$&-(1$< U) %++/./()L .7$ $GG$-./J$)$'' (G 0/)-(:)g' 'K'.$1 &$'.' /) :%&6$ 5%&. ().7$ 1,.,%: .&,'.L '7%&$+ J%:,$'L %)+ % '.&()6 -,:.,&$ %)+ 57/:('(57K 97/-7 .((E +$-%+$' .(
=,/:+< F7$ 0/)-(:) 'K'.$1 /) /.' .(.%:/.K 5&(=%=:K 7%' .( =$ a6&(9)b &%.7$& .7%) =$/)6 /).&(+,-$+/).( %) $'.%=:/'7$+ -(15%)K<
#%&.' (G /. -(,:+ =$ .&%)'G$&&$+ .( -$&.%/) (=d$-./J$'< e(& $8%15:$L %) C+J/'(&K V(%&+L $%&:K/)J(:J$1$). (G 5&(-$'' $)6/)$$&' /) 5&(+,-. +$'/6)L %)+ .&%/)/)6 '%:$'1$) /) =$-(1/)6E)(9:$+6$%=:$ %)+ 'E/::$+ /) .7$ ,'$ (G .7$/& 5&(+,-. 9(,:+ =$)$G/. 1('. -(15%)/$'< U. /'/15(&.%). .( 5(/). (,. E$K /).$&+$5$)+$)-/$' =$.9$$) 5&%-./-$'< e(& $8%15:$L 6,%&%).$$+$15:(K1$).L 5%''/)6 -('. &$+,-./() .7&(,67 .( .7$ -,'.(1$& .( $85%)+ +$1%)+L %)+ 5/$-$9(&E
5%K1$). %&$ -(15:$1$).%&K< ^F7$ G%/:,&$ (G 5/$-$9(&E 5%K /) .7$ 5%'. 7%' =$$) 5%&.:K %..&/=,.$+.( 9(&E$&' G$%&/)6 :('' (G .7$/& d(=' 9/.7 /)-&$%'$+ (,.5,.
-
8/18/2019 Management Control Systems (1) (2)
153/496
+1&(E,#% a U,# 31& 1: Si7I312 61; "
-
8/18/2019 Management Control Systems (1) (2)
154/496
9IC/ 01,&$)# 23'(,%4)# 5464%13 7897
9/J& F #836T;0b1 >1 253 S1@08=3I312 0@A616:3I312 /01280B
F7$ C'/% @%'$ \$'$%&-7 @$).&$ .$%-7/)6 )(.$' %&$ %J%/:%=:$ G&$$ (G -7%&6$ G&(1 .7$ C'/% @%'$\$'$%&-7 @$).&$ 9$='/.$ G(& /)'.&,-.(&' 97( &$6/'.$&<
>( .( 999
-
8/18/2019 Management Control Systems (1) (2)
155/496
9II/ 01,&$)# 23'(,%4)# 5464%13 7897
C2.& ('-# M$& D%#D$%#* 5> "%'?#&&'%& L#((#-2 OU :#%,2$(- f^(.A#%&.-> '? ='+-2#%( 6
95>B>7 F1;38401
?36=5>1: $023
G
-
8/18/2019 Management Control Systems (1) (2)
156/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
157/496
+1&(E,#% a U,# 31& =4 !44
-
8/18/2019 Management Control Systems (1) (2)
158/496
+1&(E,#% a U,# 31& &$%.$'. 6((+ G(& .7$ 6&$%.$'. ),1=$& (G 5$(5:$
2< e%/&)$''
Y< \/67.' %)+ +,./$' %)+ (=:/6%./()'
[< H/&.,$' ^$
-
8/18/2019 Management Control Systems (1) (2)
159/496
+1&(E,#% a U,# 31& 01 6B238162>K34 61; 253>8 780D6DB3 =0143iK3&
I.,+$).' '7(,:+ $J%:,%.$ .7$ %:.$&)%./J$' %)+ .7$/& -()'$;,$)-$' %)+ '$:$-. .7$ %:.$&)%./J$ .7%. =$'. G/.' .7$/& 5&/1%&K 5&/)-/5:$' (& J%:,$'< F%E$ % J(.$< U. /' )(. )$-$''%&K G(& %:: '.,+$).' .(%6&$$< *8%1/)$ .7$ &%./()%:$' G(& .7$ '.,+$).'g +/GG$&$). 5('/./()'<
56" 7%&89%: !F#8"B J##
-
8/18/2019 Management Control Systems (1) (2)
160/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
161/496
9;9/ 01,&$)# 23'(,%4)# 5464%13 7897
"13 Q645>01& Q864D356K>08FI01: SI7B0C334
F7$ C'/% @%'$ \$'$%&-7 @$).&$ .$%-7/)6 )(.$' %&$ %J%/:%=:$ G&$$ (G -7%&6$ G&(1 .7$ C'/% @%'$\$'$%&-7 @$).&$ 9$='/.$ G(& /)'.&,-.(&' 97( &$6/'.$&<
>( .( 999
-
8/18/2019 Management Control Systems (1) (2)
162/496
9;7/ 01,&$)# 23'(,%4)# 5464%13 7897
"%'?#&&'% L#((#-2 OU :#%,2$(- M%'-# -2.& -#$,2.(; ('-# $& $( $.* -' .(&-%+,-'%& +&.(; -2# 7.- 7''*@ B(,U ,$U
@(5K&/67. 2332 =K R$))$.7 C< A$&-7%).< C:: &/67.' &$'$&J$+< P( 5%&. (G .7/' 5,=:/-%./() 1%K =$ &$5&(+,-$+L '.(&$+ /) % &$.&/$J%:'K'.$1L (& .&%)'1/..$+ /) %)K G(&1 (& =K %)K 1$%)' 9/.7(,. 5$&1/''/()4
DX D##$A&B"&8 M
-
8/18/2019 Management Control Systems (1) (2)
163/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
164/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
165/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
166/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
167/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
168/496
9;L/ 01,&$)# 23'(,%4)# 5464%13 7897
C2.& ('-# M$& D%#D$%#* 5> "%'?#&&'%& L#((#-2 OU :#%,2$(- f^(.A#%&.-> '? ='+-2#%( &.& $(* j+#&-.'(& -2$- $%# .(-#(*#* -' D%#(- $4-#%($-.A# $DD%'$,2#& -' *##D#(.(; &-+*#(-&i ,'0D%#2#(&.'( '? 5+&.(#&& .&&+#& $(* #(#%;.E.(; ,4$&&%''0 *.&,+&&.'(U
@(5K&/67. 233X =K R$))$.7 C< A$&-7%). %)+ `/1 C< H%) +$& I.$+$< C:: &/67.' &$'$&J$+< P( 5%&. (G .7/' 5,=:/-%./() 1%K =$&$5&(+,-$+L '.(&$+ /) % &$.&/$J%: 'K'.$1L (& .&%)'1/..$+ /) %)K G(&1 (& =K %)K 1$%)' 9/.7(,. 5$&1/''/()<
+,&$E,--
-
8/18/2019 Management Control Systems (1) (2)
169/496
+1&(E,#% a U,# 31& '+%#-2.,$4 $($4>&.&<
UG .7$ -%'$ /' .( =$ ,'$+ G(& -:%'' +/'-,''/() 5,&5('$'L ;,$'./()' 2 %)+ Y %&$ (5./()%:< UG %:: .7$'$;,$'./()' %&$ ,'$+L .7$ 9(&+/)6 '7(,:+ =$ %:.$&$+ ':/67.:K< U) ;,$'./()' 4 %)+ 2L .7$ 9(&+a*85:%/)b '7(,:+ =$ +$:$.$+< U) ;,$'./() YL .7$ :%'. .9( '$).$)-$' /) .7$ n,$'./() 5%&%6&%57'7(,:+ =$ +$:$.$+<
/643 F16BC4>4
7:@9$>$=@8$%& %> ;@=8#
V$G(&$ '.%&./)6 .7$ 'K'.$1T$J%:,%./() +/'-,''/() 9/.7 .7$ '.,+$).'L /. /' ,'$G,: .( -:%&/GK '(1$ (G
.7$ G%-.' /) .7$ -%'$< ?/. .7$ 7/67 5(/).' %=(,. .7$ -(&5(&%./()L /.' =,'/)$''L .7$ &(:$' (G .7$eI*'L %)+ .7$ (:+ %)+ )$9 'K'.$1' G(& -(15$)'%./)6 .7$ eI*'< U) 5%&./-,:%&L /. /' ,'$G,: .(-:%&/GK .7$ /15(&.%)-$ 9$/67./)6' 5:%-$+ () .7$ J%&/(,' 5$&G(&1%)-$ %&$%' /) .7$ )$9 /)-$)./J$'K'.$1< F7$'$ G%-.' -%) =$ +$J$:(5$+ /) % G(&1%. %' '7(9) /) F%=:$ FPT4W
5@E:" 5OP(
938@08I61=3 68364 61; 253>8 >I708261=3 b3>:52>1:4
938@08I61=3 6836 !I708261=3 b3>:52>1:
9: @&)$$K%&,4#4#H 0)4#%$
7: 0+ ()6T-1%4)# 0)4#%$
.: D1,6R)&\ 9`7k )F >,$1 $,-,&= s T)4#%$
C: @)6T-1%1 F4&$% N4$4% 0)4#%$
I: @,--K>,(\ &,%1 9`98:;Bk )F >,$1 $,-,&= s T)4#%$
;: P364#4$%&,%4)# 0)4#%$
D)%,- 7`9.k )F >,$1 $,-,&= s T)4#%$
-
8/18/2019 Management Control Systems (1) (2)
170/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
171/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
172/496
+1&(E,#% a U,# 31& 13 253 @6=24&
B($L %) eI*L .(:+ 7/' -:/$). .7%. 7$ -(,:+ -(15:$.$ % &$5%/& /) 2 7(,&'L =,. /. .((E 7/1 2+%K'<
F7$ -:/$). 9%' ,5'$. .7%. .7$ /)'.&,1$). 9%' +(9) .7%. :()6 +,&/)6 % =,'K ./1$ 5$&/(+<
B($ .((E .7$ -:/$). (,. G(& %) %55%&$).:K $:%=(&%.$ +/))$& .( '1((.7 (J$& .7$ 5&(=:$1<
C. .7/' +/))$&L %G.$& +&/)E'L 7$ %'E$+ .7$ -:/$). .( -(15:$.$ .7$ -,'.(1$& '%./'G%-./() ',&J$KL9/.7 .7$ &$;,$'. .( a=$ E/)+
-
8/18/2019 Management Control Systems (1) (2)
173/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
174/496
9BC/ 01,&$)# 23'(,%4)# 5464%13 7897
"%'?#&&'% L#((#-2 OU :#%,2$(- M%'-# -2.& -#$,2.(; ('-# $& $( $.* -' .(&-%+,-'%& +&.(; -2# X$0# =2'D@ B(,U ,$U
@(5K&/67. 2344 =K R$))$.7 C< A$&-7%).< C:: &/67.' &$'$&J$+< P( 5%&. (G .7/' 5,=:/-%./() 1%K =$ &$5&(+,-$+L '.(&$+ /) % &$.&/$J%:'K'.$1L (& .&%)'1/..$+ /) %)K G(&1 (& =K %)K 1$%)' 9/.7(,. 5$&1/''/()<
+,&$E,-- IUo UG '(L 97K 7%' /. %55%&$).:K )(. &$-$/J$+ 1,-7 %..$)./() G&(1 1%)%6$1$). ,5 ,)./:)(9o UG )(.L 97K %:: .7$ -()-$&) )(9o
Y< *J%:,%.$ .7$ =/::/)6 /15&(J$1$). $GG(&. %)+ $%-7 (G .7$ $:$1$).' (G .7$ 'K'.$1 .7%.$1$&6$+< @(11$). '5$-/G/-%::K () .7$ =/::/)6 '-(&$-%&+L +$.$)./() 1$$./)6'L #T@C\'L %)+%)K (.7$& 'K'.$1 $:$1$).' .7%. K(, =$:/$J$ %&$ &$:$J%).<
%< U) -()'/+$&/)6 .7$ '-(&$-%&+L =$ ',&$ .( %++&$'' .7$ G(::(9/)6 ;,$'./()'W `7%. %&$ .7$I-(&$-%&+ %)+ $%-7 (G /.' 1$%',&$' .&K/)6 .( %--(15:/'7o C&$ .7$'$ .7$ &/67. 1$%',&$'oM($' $%-7 1$%',&$ %++ ,)/;,$ J%:,$o C&$ .7$ 1$%',&$' 9$/67.$+ %55&(5&/%.$:K /)/15(&.%)-$o C&$ .7$ =,'/)$'' ,)/. 6&%+$' 6$)$&%::K -()'/'.$). %-&('' 1$%',&$'o @%)%)K (G .7$ 1$%',&$' =$ +/'.(&.$+ (& 6%1$+o
=< M( K(, =$:/$J$ .7%. M%J/+g' /15&(J$1$). $GG(&.' 9/:: -:('$ .7$ 6%5 =$.9$$) 5&(+,-./()%)+ =/::/)6 5$&G(&1%)-$ $)(,67 .( 1$$. 5&(d$-. 6(%:'o *85:%/)
-
8/18/2019 Management Control Systems (1) (2)
175/496
+1&(E,#% a U,# 31& IUg' ,:./1%.$ 6(%: /' a5$&G$-./()2>=6B 4
-
8/18/2019 Management Control Systems (1) (2)
176/496
+1&(E,#% a U,# 31& 4 780O3=2 >4 4BB&
?$:5 &$.%/) -,'.(1$&'
V&/)6 /) &$J$),$ 1(&$ ;,/-E:K< \$+,-$ %--&,$+ &$J$),$ %1(,). G&(1 (J$& sZ 1/::/().( %=(,. s4I780K3I312 780=344
%< V&%/)'.(&1 .( /+$)./GK .7$ -%,'$' (G .7$ $&&(&'< V,/:+ % G%,:. .&$$< ̂ F7$K /+$)./G/$+ )$%&:K433 +/GG$&$). -%,'$'1 =623:08>34 0@ =6
-
8/18/2019 Management Control Systems (1) (2)
177/496
+1&(E,#% a U,# 31& IU -%)g. -(15:$.$:K -().&(: .7$ -,'.(1$&L =,. /. -%) /)G:,$)-$ .7$1 .( 5&(J/+$ %#] ,5T G&(). %)+ .( 5%K G(& -(15:$.$+ 5/$-$' (G % d(=< @,'.(1$&'g G/)%)-$+$5%&.1$).' %&$ %-.,%::K %+J(-%.$' G(& ./1$:K #]'L '( >IU 7%' .&/$+ .( =,/:+&$:%./()'7/5' 9/.7 .7$1<
-< A%)%6$1$). /'',$'
/< 0%-E (G 1(./J%./()m1(&$ G(-,'$+ () 5&(+,-./()
//< P( 9&/..$) /)'.&,-./()'
///< #A' :%-E (G ,)+$&'.%)+/)6
/J< P( &$+,)+%)-K
+< UG >IU 9$&$ % 5,=:/- -(15%)KL 9(,:+ .7$'$ -().&(: 5&(=:$1' =$ 9&/..$) ,5 /) %I%&=%)$'l]8:$K ^I]q_ [3[ %,+/.o ^i$'1: 4=083=68;
%< e(,& 1$%',&$' ^9$/67.$+ $;,%::K_W
/< #$&-$). (G '%:$' /)J(/-$+ ^% a5:,'b_
\$:%.$' .( 6(%: .( &$+,-$ %--&,%:' .( )( 1(&$ .7%) Y3 +%K' (G '%:$'
F$::' 97$.7$& .7$ %--&,%: 5/:$ /' 6&(9/)6 (& '7&/)E/)6
@,'.(1$&' 9/:: .%E$ %+J%).%6$ (G >IU /G .7$ -(15%)K :$.' .7$1
V,.L 1$%',&$ 9/:: :((E =$..$& /G '%:$' %&$ +$-:/)/)6 %)+ 9(&'$ /G .7$K %&$/)-&$%'/)6< CGG$-.$+ =K '%:$' '5/E$'< ?%&+$& .( =/:: /G J$&K =,'K<
F7$&$ /' % :%6 =$.9$$) '%:$' %)+ =/::/)6L '( .7$ 1$%',&$ 9/:: =$ +/'.(&.$+ =K'$%'()%:/.K< I$J$&%: =,'/)$'' ,)/.' &$-$/J$+ 7/67 '-(&$' () .7/' 1$%',&$ $J$).7(,67 .7$K 5$&G(&1$+ 5((&:K () $J$&K (.7$& 1$%',&$L } 5&(=%=:K =$-%,'$ (G
'$%'()%:/.K /'',$'<
F7$ 1$%',&$ -%) =$ a6%1$+b =K (J$&=/::/)6 -,'.(1$&' ^5&(=%=:K )(. 5(''/=:$:()6 .$&1L =,. .7$&$ /' )( 5$)%:.K /) .7$'$ 1$%',&$' G(& =/::/)6 /)%--,&%-/$'_
//< C+d,'.$+ ),1=$& (G 9$$E' (G '%:$' %--&,$+ ^% a1/),'b_
F$::' 7(9 =/6 .7$ %--&,%: 5/:$ /'
\$:%.$' .( '%1$ 6(%: %' A$%',&$ 4
C+d,'.$+ G(& .7$ -,'.(1$&T-%,'$+ 5(&./() (G .7$ +$:%K
4YT9$$E &(::/)6 %J$&%6$ ,'$+ G(& '%:$'L '( '$%'()%:/.K /' :$'' (G %) /'',$
-
8/18/2019 Management Control Systems (1) (2)
178/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
179/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
180/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
181/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
182/496
9L7/ 01,&$)# 23'(,%4)# 5464%13 7897
P#$%,2 O&&.&-$(- [$A.* "U T+#4&5#,R $(* "%'?#&&'% L#((#-2 OU :#%,2$(- D%#D$%#* -2.& ,$ $& $ 5$&.& ?'% ,4$&& *.&,+&&.'( %$-2#%
-2$( -' .44+&-%$-# #.-2#% #??#,-.A# '% .(#??#,-.A# 2$(*4.(; '? $( $*0.(.&-%$-.A# &.-+$-.'(U
@(5K&/67. 2344 =K M%J/+ #< ?,$:'=$-E %)+ R$))$.7 C< A$&-7%).< C:: &/67.' &$'$&J$+< P( 5%&. (G .7/' 5,=:/-%./() 1%K =$&$5&(+,-$+L '.(&$+ /) % &$.&/$J%: 'K'.$1L (& .&%)'1/..$+ /) %)K G(&1 (& =K %)K 1$%)' 9/.7(,. 5$&1/''/()<
+,&$E,--
-
8/18/2019 Management Control Systems (1) (2)
183/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
184/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
185/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
186/496
+1&(E,#% a U,# 31&
-
8/18/2019 Management Control Systems (1) (2)
187/496
+1&(E,#% a U,# 31& $)$&%::K $%-7 -:%'' -().%/)''(1$ '.,+$).' 97(