22
Control: The
Management Control
Environment
Chapter
In this and the next three chapters, we describe the nature of the management control
process and the use of accounting information in that process. This chapter describes the
environment in which management control takes place: the organization, the rules and
procedures governing its work, the organization’s culture, and the organization’s exter-
nal environment.
Management control focuses on organization units called responsibility centers.
There are four types of responsibility centers that can be used: revenue centers, expense
centers, profit centers, and investment centers. Profit centers and investment centers
may require the use of transfer pricing, which this chapter also addresses.
Management Control
An organization has goals; it wants to accomplish certain things. It also has strategies for
attaining these goals, which are developed through an activity called strategy formula-
tion. Strategy formulation is not a systematic activity because strategies change when-
ever a new opportunity to achieve the goals—or a new threat to attaining the goals—is
perceived, and opportunities and threats do not appear according to a regular schedule.
Essentially, the management control process takes the goals and strategies as given
and seeks to assure that the strategies are implemented by the organization. Formally,
management control is defined as the process by which managers influence members
of the organization to implement the organization’s strategies efficiently and effec-
tively. The word control suggests activities that ensure the work of the organization
proceed as planned, which is certainly part of the management control function. How-
ever, management control also involves planning, which is deciding what should be
done. The organization will not know how to implement strategies unless plans are de-
veloped that indicate the best way of doing so.
These plans have essentially two parts: (1) a statement of objectives, which are the
results that the managers should achieve in order to implement strategies, and (2) the
ant7959X_ch22_650-681.qxd 3/16/10 10:46 PM Page 650664 Accounting - Vol. 2
resources required in order to attain these objectives. (The words goals and objectives
are often used interchangeably. We use goals for broad, usually nonquantitative, long-
run plans relating to the organization as a whole, and objectives for more specific, often
quantitative, shorter-run plans for individual responsibility centers.)
Moreover, managers do not always seek planned results. If there is a better way than
the one indicated in the plan, managers ordinarily should employ that better way.
Therefore, the statement that management control seeks to assure desired results is
more realistic than a reference to planned results.
With respect to a machine or other mechanical process, we can say that the process
is either “in control” or out of control; that is, either the machi.
Management involves strategic planning, setting objectives, allocating resources, and measuring results. The four main functions of management are planning, organizing, leading, and controlling. Planning involves setting objectives and determining how to achieve them. Organizing involves developing an organizational structure and allocating human resources. Leading involves inspiring others to work towards objectives. Controlling ensures performance meets standards and takes corrective actions when needed. Management occurs at three levels - top level sets long term goals, middle level focuses on tactical planning, and lower level oversees day-to-day operations.
Management control systems play a major role in motivating behavior that is congruent with organizational desires. When designing MCS, considerations include embedding the organization's ethical code, using both short and long-term qualitative and quantitative measures, empowering employee involvement, and developing appropriate incentives. However, MCS can have negative behavioral impacts if not designed carefully, such as low motivation or encouraging dysfunctional behavior. Budgeting is the process of preparing budgets, which serve as a planning, coordination, and control tool. Budgets help communicate goals and anticipate problems. Sensitivity analysis identifies which estimates are critical to decisions.
This document discusses factors that influence goal congruence between individuals and organizations. It describes informal factors like external social norms, organizational culture, management style, and informal communication channels. Formal control systems involve rules, budgets, and performance evaluations. The document also outlines different types of organizational structures like functional, business unit, and implications for control system design. Controller functions are defined as designing control systems, financial reporting, performance analysis, internal audits, and developing accounting personnel. The controller's dual reporting relationship to business units and corporate is also discussed.
THE P-O-L-C FRAMEWORK OF MANAGEMENT.pptxMayegaRodney
The document discusses the P-O-L-C (planning-organizing-leading-controlling) framework of management. It describes each component of the framework:
- Planning involves setting objectives, determining courses of action, and making decisions.
- Organizing develops the organizational structure and allocates human resources. It includes organizational and job design.
- Leading uses influence to inspire others through understanding personalities, motivating, and communicating effectively.
- Controlling establishes performance standards, compares actual performance to standards, and takes corrective action when needed.
The framework provides a useful way to classify management activities, though it may not fully depict all managers' daily tasks.
This document outlines six images of change managers: Director, Navigator, Caretaker, Coach, Interpreter, and Nurturer. The Director, Navigator, and Caretaker represent a controlling style of management focused on directing change outcomes, while the Coach, Interpreter, and Nurturer represent a shaping style aimed at molding change through participation. Each image is associated with theoretical underpinnings and examples. The images are meant to increase awareness of change assumptions, identify dominant perspectives within organizations, and illustrate the range of options available to managers. Lines between the images can blur as situations require blending approaches.
The document discusses determining critical success factors for organizations. It provides context on what critical success factors are and how they relate to an organization's mission and strategic goals. A 5-step process is outlined for identifying an organization's critical success factors: 1) Pull together a team, 2) Get employee feedback, 3) Examine long-term goals using frameworks like SWOT analysis and strategic planning, 4) Determine the key factors for achieving long-term plans, 5) Implement the strategic plan considering the critical success factors. Examples of critical success factors and how to write them are also provided.
The document discusses planning and organization in management. It defines planning as determining goals and objectives for the future and deciding how to achieve them. Organization involves structuring roles and responsibilities within a company to coordinate efforts toward goals. There are different types of plans like short, long, and standing term plans. Organization structures can be formal or informal and involve grouping activities into departments, delegating authority, and coordinating efforts. Formal structures specify roles and reporting relationships while informal structures arise spontaneously from personal relationships.
This document discusses management control systems and provides an overview of key concepts. It covers 6 units that address topics like the nature of management control, control structures, budgeting, performance evaluation, management information systems, and special control situations for different organizational types. The document defines management control as the continuous process of ensuring actions are in line with desired objectives. It also explains the different elements and nature of control, emphasizing that control is a key management function aimed at regulating performance to conform with plans.
Management involves strategic planning, setting objectives, allocating resources, and measuring results. The four main functions of management are planning, organizing, leading, and controlling. Planning involves setting objectives and determining how to achieve them. Organizing involves developing an organizational structure and allocating human resources. Leading involves inspiring others to work towards objectives. Controlling ensures performance meets standards and takes corrective actions when needed. Management occurs at three levels - top level sets long term goals, middle level focuses on tactical planning, and lower level oversees day-to-day operations.
Management control systems play a major role in motivating behavior that is congruent with organizational desires. When designing MCS, considerations include embedding the organization's ethical code, using both short and long-term qualitative and quantitative measures, empowering employee involvement, and developing appropriate incentives. However, MCS can have negative behavioral impacts if not designed carefully, such as low motivation or encouraging dysfunctional behavior. Budgeting is the process of preparing budgets, which serve as a planning, coordination, and control tool. Budgets help communicate goals and anticipate problems. Sensitivity analysis identifies which estimates are critical to decisions.
This document discusses factors that influence goal congruence between individuals and organizations. It describes informal factors like external social norms, organizational culture, management style, and informal communication channels. Formal control systems involve rules, budgets, and performance evaluations. The document also outlines different types of organizational structures like functional, business unit, and implications for control system design. Controller functions are defined as designing control systems, financial reporting, performance analysis, internal audits, and developing accounting personnel. The controller's dual reporting relationship to business units and corporate is also discussed.
THE P-O-L-C FRAMEWORK OF MANAGEMENT.pptxMayegaRodney
The document discusses the P-O-L-C (planning-organizing-leading-controlling) framework of management. It describes each component of the framework:
- Planning involves setting objectives, determining courses of action, and making decisions.
- Organizing develops the organizational structure and allocates human resources. It includes organizational and job design.
- Leading uses influence to inspire others through understanding personalities, motivating, and communicating effectively.
- Controlling establishes performance standards, compares actual performance to standards, and takes corrective action when needed.
The framework provides a useful way to classify management activities, though it may not fully depict all managers' daily tasks.
This document outlines six images of change managers: Director, Navigator, Caretaker, Coach, Interpreter, and Nurturer. The Director, Navigator, and Caretaker represent a controlling style of management focused on directing change outcomes, while the Coach, Interpreter, and Nurturer represent a shaping style aimed at molding change through participation. Each image is associated with theoretical underpinnings and examples. The images are meant to increase awareness of change assumptions, identify dominant perspectives within organizations, and illustrate the range of options available to managers. Lines between the images can blur as situations require blending approaches.
The document discusses determining critical success factors for organizations. It provides context on what critical success factors are and how they relate to an organization's mission and strategic goals. A 5-step process is outlined for identifying an organization's critical success factors: 1) Pull together a team, 2) Get employee feedback, 3) Examine long-term goals using frameworks like SWOT analysis and strategic planning, 4) Determine the key factors for achieving long-term plans, 5) Implement the strategic plan considering the critical success factors. Examples of critical success factors and how to write them are also provided.
The document discusses planning and organization in management. It defines planning as determining goals and objectives for the future and deciding how to achieve them. Organization involves structuring roles and responsibilities within a company to coordinate efforts toward goals. There are different types of plans like short, long, and standing term plans. Organization structures can be formal or informal and involve grouping activities into departments, delegating authority, and coordinating efforts. Formal structures specify roles and reporting relationships while informal structures arise spontaneously from personal relationships.
This document discusses management control systems and provides an overview of key concepts. It covers 6 units that address topics like the nature of management control, control structures, budgeting, performance evaluation, management information systems, and special control situations for different organizational types. The document defines management control as the continuous process of ensuring actions are in line with desired objectives. It also explains the different elements and nature of control, emphasizing that control is a key management function aimed at regulating performance to conform with plans.
The document discusses the concepts of planning and control in organizational management. It states that control is necessary for organizations to efficiently utilize scarce resources and ensure purposeful employee behavior. Control involves evaluating performance against plans and taking corrective actions when needed. Planning provides the standards and goals that control measures and ensures compliance with. There is a reciprocal relationship between planning and control as they inform and rely on each other.
Common Objectives Performance Management System for Not-for-profit and Public...Browne & Mohan
Designing Performance management system for government, public sector and not-for-profit organization is a daunting task. Many of these organizations pursue long-term programs and projects. Alignment of various groups, departments and individuals within each department is the need of the hour. However, many of these organizations suffer from functional silos and focus on financial measures only. Managing for results by directing right staff behaviour and initiative taking is not facilitated. In this paper Browne & Mohan consultants present a common objective approach that could be used to fix accountability, ownership and outcome based behaviour in public sector and non-profit organizations.
Here are the key points about transformational leadership:
- Transformational leaders inspire and motivate followers through their charisma, passion and vision. They energize followers to achieve extraordinary outcomes.
- They focus on developing followers to their fullest potential by acting as coaches and mentors. They treat each follower as an individual and understand their strengths, weaknesses, needs, and motivations.
- They stimulate followers intellectually and get them to look at problems from new perspectives. They encourage creativity and innovation.
- They articulate an appealing vision of the future that inspires enthusiasm and commitment. The vision provides meaning and challenges to the work of followers.
- They build trust and respect among followers through their integrity,
Projects have evolved over time as organizations have changed and have become increasingly more complex. This increase in complexity necessitates an overarching structure or set of guidelines to which projects and other business functions must adhere. This framework – set of guidelines, procedures, and bylaws – is referred to as governance. When it comes to governance models, one size does not fit all. We believe that organizations must understand their own institutional behaviors when selecting and implementing a governance framework. Based upon our experience with clients, we have identified the keys to successful governance including: selecting the appropriate governance framework; addressing pitfalls; and incorporating key success factors that lead to successful governance outcomes.
The document provides an overview of management control systems and cost accounting. It defines management control systems as a framework that allows managers to control subordinates' actions and entire organization operations. It discusses the key phases of management control systems: programming, budgeting, operating and accounting, and reporting and analysis. It also summarizes different costing methods like job costing, process costing, and standard costing, and differences between cost accounting, financial accounting, and management accounting.
Industrial Mgt and Engineering economy.pdfDawitDebela
Management involves getting work done through others to achieve organizational goals. It consists of planning, organizing, staffing, leading, and controlling. Organizational structure determines how roles and tasks are divided and coordinated. Factors like work specialization, departmentalization, and span of control impact structure design. Productivity measures the ratio of outputs to inputs and is influenced by technological, managerial, and external factors. Forecasting techniques help estimate future outputs and inputs to support planning and decision making.
Organizing is the process of dividing work into tasks and assigning them to individuals. Key principles of organizing include unity of command, span of control, and departmentalization. Organizational structures determine how work is divided and how communication flows. Common structures include hierarchical, functional, divisional, matrix, and team-based. Centralized structures concentrate decision-making at the top, while decentralized structures distribute it throughout levels. Span of control refers to the number of direct reports, with wider spans having advantages like lower costs but risks of losing control.
Strategic planning is an organization's process to define its strategy and direction. It deals with questions like what the organization does, for whom, and how it excels. The key components are vision, mission, values, and strategy. Vision outlines the organization's ideal future state. Mission defines the organization's fundamental purpose. Values are shared beliefs that drive culture and priorities. Strategy is the combination of goals and policies to achieve the vision. There are three main types of plans in organizations: operational plans define department and individual goals, tactical plans support strategic plans on a shorter time frame, and strategic plans outline steps for the entire organization's goals over multiple years.
The document provides an overview of key management concepts including:
- Definitions of organization from various authors and examples of organizations.
- Managerial roles categorized into interpersonal, informational, and decisional roles.
- The importance of management in achieving goals, utilizing resources optimally, adapting to changes, and generating profits and employment.
- Vertical organizational structure and its advantages of tight control but also limitations like inability to make quick decisions.
- Approaches to organizational structure including virtual, matrix, strategic business units, and team approaches.
- Techniques for management control including traditional methods like budgets and modern methods like return on investment.
- Multidisciplinary and dynamic nature of management
This document provides an introduction to management information systems (MIS). It discusses fundamental MIS concepts including management, information, and systems. It also covers the basic components of MIS, such as inputs, processing, and outputs. Additionally, it examines the different levels of management, functions of management, and need for information systems in business.
1. Environment scanning and forecasting are techniques used to assess an organization's environment and predict future outcomes. Scenario development and competitor intelligence are examples of environmental scanning.
2. Benchmarking involves identifying best practices among competitors by forming a team to collect internal and external data, analyze performance gaps, and create action plans.
3. Budgeting, scheduling, and other operational planning tools can help managers effectively allocate resources and plan activities.
Planning and cybernetic controls are important elements of management control systems. Planning controls include long-range planning with a strategic focus of 3-5 years and action planning with a tactical focus of 1 year or less. Budgeting is a key component of planning controls as it quantifies goals and allows for performance evaluation. Cybernetic controls use feedback loops of measuring performance against standards to modify systems and drive performance. Common cybernetic controls include budgets, financial and non-financial metrics, and hybrid systems that use both. Effective planning and control systems help organizations achieve goals in a proactive manner.
Chapter 3Organizing the Workplace[These slides .docxwalterl4
*
Chapter 3
Organizing the Workplace
[These slides are intended to be used in conjunction with Health Care Management by Donald J. Lombardi and John R. Schermerhorn, Jr. with Brian Kramer (the Text). Please refer to the Text for a more complete explanation of the materials covered herein and for all source material references.]
Copyright by John Wiley and Sons, 2006
*Organizing is the process of arranging people and other resources to work together to accomplish a goal.Organization structure refers to the system of tasks, workflow, reporting relationships, and communication channels that link the diverse parts of an organization. Restructuring is the process of changing an organization’s structure in an attempt to improve performance.
Common Organizational Structures
*
Organizing and
Management Functions
*
Formal and Informal Structures
The formal structure is the intended or official structure of an organization. An organization chart is a diagram that identifies key positions, job titles, lines of authority, and communication within an organization. An organizational chart may reveal the following about an organization:the division of worksupervisory relationshipscommunication channelsmajor subunitslevels of managementThe informal structure is the unofficial but often critical working relationships among organizational members, regardless of formal titles and relationships.
*Functional structure refers to an organizational strategy in which people with similar skills and performing similar tasks are grouped together. The major advantages of a functional structure include:efficient use of resources within and between functional areasconsistent and appropriate task assignments based on expertise and training within each functional areahigh-quality technical problem-solving;in-depth training and skill development within functionsclear career paths within functions.Some disadvantages include:creation of functional chimneysreliance on upper managementconfusion and responsibility-shifting
Functional Structures
*
Divisional StructureDivisional structures group together people who provide the same services, work within the same processes, serve similar audiences, or are located in the same area or geographical region.Potential advantages include:More flexibility in responding to environmental changesImproved coordination across functional departmentsClearer points of responsibility for delivery of services or productsExpertise focused on specific patients or customers, products, and regionsGreater ease in changing size by adding or deleting divisions.Potential disadvantages include:RedundancyInternal competitionTunnel vision
*Matrix structure combines elements of both the functional and divisional structures, using permanent cross-functional teams to integrate functional expertise with divisional focus. Potential advantages include:more interfunctional cooperation in operationsincreased flexibility in meeting chan.
Ppt contain topics like Introduction,Definition,Concept,Effectiveness Vs Efficiency,Objectives of management and last is Levels of Management and it's Function.
Management Functions In Decisions MakingMadeeha Saeed
The document discusses management functions and decision making within those functions. It summarizes that the P-O-L-C (planning, organizing, leading, controlling) framework is commonly used to classify management activities but may not fully capture a manager's day-to-day actions. Planning involves environmental scanning, forecasting, and different types of planning. Organizing refers to organizational design decisions, job design decisions, and deciding how to group jobs. Leading uses social influence to inspire subordinates. Controlling establishes performance standards, compares performance to standards, and takes corrective actions when needed.
The document discusses various elements of management control systems including strategic planning, budgeting, performance measurement, and responsibility centers. It defines management control as a process that ensures resources are deployed effectively to meet organizational objectives. Key aspects of management control systems include setting goals and standards, measuring performance, evaluating results, and taking corrective actions. Management control differs from task control in its focus on coordination across organizational units to implement strategies.
This document discusses organizational direction and how it is established through mission statements and objectives. It defines organizational mission as the purpose for an organization's existence and objectives as targets an organization aims to reach. Objectives provide direction and should be specific, achievable, measurable, and consistent with the long-term mission. The document outlines key areas objectives can focus on and stresses the importance of reflecting on environmental factors when establishing mission and objectives.
The document discusses the organizing function of management. Organizing involves identifying activities, departmentalizing tasks, classifying authority, and coordinating departments. It examines different organizational structures like functional, divisional, matrix, process, and network structures. Functional structure groups tasks by specialty and is best for stable environments. Divisional structure separates tasks by product/customer and allows for rapid response. Matrix structure combines functional and divisional approaches. Coordination integrates separate organizational parts to achieve overall objectives.
1. An organization's structure must be aligned with its strategy to achieve goals. Structure supports strategy.
2. There are different types of organizational structures including functional, divisional, process, and matrix. A functional structure groups employees by department while a divisional structure separates larger companies into smaller divisions.
3. Organizations have three levels of management - top-level managers oversee the organization, middle managers execute plans, and first-level managers directly supervise employees. Each level has different responsibilities.
6/5/2020 Originality Report
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SafeAssign Originality Report
Cloud Computing - 202040 - CRN174 - Pollak • Final Project
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Submission UUID: 43a98d6d-211b-6de9-9bf1-1de6250058fd
Total Number of Reports
3
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43 %
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Average Match
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Average Word Count
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Highest: CLOUDMISCONFIGURATION.pptx
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Bibliography: Baset, S., Suneja, S., Bila, N., Tuncer, O., & Isci, C. (2017). Usable declarative configuration specification and validation for applications, systems, and cloud.
Proceedings of the 18th ACM/IFIP/USENIX Middleware Conference on Industrial Track - Middleware ’17. https://doi.org/10.1145/3154448.3154453
Berger, S., Garion, S., Moatti, Y., Naor, D., Pendarakis, D., Shulman-Peleg, A., Rao, J. R., Valdez, E., & Weinsberg, Y. (2016). Security intelligence for cloud management
infrastructures. IBM Journal of Research and Development, 60(4), 11:1–11:13. https://doi.org/10.1147/JRD.2016.2572462
Duncan, R. (2020). A multi-cloud world requires a multi-cloud security approach. Computer Fraud & Security, 2020(5), 11–12. https://doi.org/10.1016/S1361-3723(20)30052-X
January 15, S. P. on, & 2020. (2020, January 15). Cloud Misconfigurations: The Security Problem Coming From Inside IT. Security Boulevard.
https://securityboulevard.com/2020/01/cloud-misconfigurations-the-security-problem-coming-from-inside-it/ Torkura, K. A., Sukmana, M. I. H., Strauss, T., Graupner, H., Cheng, F.,
& Meinel, C. (2018, November 1). CSBAuditor: Proactive Security Risk Analysis for Cloud Storage Broker Systems. IEEE Xplore. https://doi.org/10.1109/NCA.2018.8548329
1
2 2
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Student paper
Proceedings of the 18th ACM/IFIP/USENIX Middleware
Conference on Industrial Track - Middleware ’17.
https://doi.org/10.1145/3154448.3154453
Original source
Proceedings of the 18th ACM/IFIP/USENIX Middleware
Conference on Industrial Track - Middleware '17
doi:10.1145/3.
The document discusses the concepts of planning and control in organizational management. It states that control is necessary for organizations to efficiently utilize scarce resources and ensure purposeful employee behavior. Control involves evaluating performance against plans and taking corrective actions when needed. Planning provides the standards and goals that control measures and ensures compliance with. There is a reciprocal relationship between planning and control as they inform and rely on each other.
Common Objectives Performance Management System for Not-for-profit and Public...Browne & Mohan
Designing Performance management system for government, public sector and not-for-profit organization is a daunting task. Many of these organizations pursue long-term programs and projects. Alignment of various groups, departments and individuals within each department is the need of the hour. However, many of these organizations suffer from functional silos and focus on financial measures only. Managing for results by directing right staff behaviour and initiative taking is not facilitated. In this paper Browne & Mohan consultants present a common objective approach that could be used to fix accountability, ownership and outcome based behaviour in public sector and non-profit organizations.
Here are the key points about transformational leadership:
- Transformational leaders inspire and motivate followers through their charisma, passion and vision. They energize followers to achieve extraordinary outcomes.
- They focus on developing followers to their fullest potential by acting as coaches and mentors. They treat each follower as an individual and understand their strengths, weaknesses, needs, and motivations.
- They stimulate followers intellectually and get them to look at problems from new perspectives. They encourage creativity and innovation.
- They articulate an appealing vision of the future that inspires enthusiasm and commitment. The vision provides meaning and challenges to the work of followers.
- They build trust and respect among followers through their integrity,
Projects have evolved over time as organizations have changed and have become increasingly more complex. This increase in complexity necessitates an overarching structure or set of guidelines to which projects and other business functions must adhere. This framework – set of guidelines, procedures, and bylaws – is referred to as governance. When it comes to governance models, one size does not fit all. We believe that organizations must understand their own institutional behaviors when selecting and implementing a governance framework. Based upon our experience with clients, we have identified the keys to successful governance including: selecting the appropriate governance framework; addressing pitfalls; and incorporating key success factors that lead to successful governance outcomes.
The document provides an overview of management control systems and cost accounting. It defines management control systems as a framework that allows managers to control subordinates' actions and entire organization operations. It discusses the key phases of management control systems: programming, budgeting, operating and accounting, and reporting and analysis. It also summarizes different costing methods like job costing, process costing, and standard costing, and differences between cost accounting, financial accounting, and management accounting.
Industrial Mgt and Engineering economy.pdfDawitDebela
Management involves getting work done through others to achieve organizational goals. It consists of planning, organizing, staffing, leading, and controlling. Organizational structure determines how roles and tasks are divided and coordinated. Factors like work specialization, departmentalization, and span of control impact structure design. Productivity measures the ratio of outputs to inputs and is influenced by technological, managerial, and external factors. Forecasting techniques help estimate future outputs and inputs to support planning and decision making.
Organizing is the process of dividing work into tasks and assigning them to individuals. Key principles of organizing include unity of command, span of control, and departmentalization. Organizational structures determine how work is divided and how communication flows. Common structures include hierarchical, functional, divisional, matrix, and team-based. Centralized structures concentrate decision-making at the top, while decentralized structures distribute it throughout levels. Span of control refers to the number of direct reports, with wider spans having advantages like lower costs but risks of losing control.
Strategic planning is an organization's process to define its strategy and direction. It deals with questions like what the organization does, for whom, and how it excels. The key components are vision, mission, values, and strategy. Vision outlines the organization's ideal future state. Mission defines the organization's fundamental purpose. Values are shared beliefs that drive culture and priorities. Strategy is the combination of goals and policies to achieve the vision. There are three main types of plans in organizations: operational plans define department and individual goals, tactical plans support strategic plans on a shorter time frame, and strategic plans outline steps for the entire organization's goals over multiple years.
The document provides an overview of key management concepts including:
- Definitions of organization from various authors and examples of organizations.
- Managerial roles categorized into interpersonal, informational, and decisional roles.
- The importance of management in achieving goals, utilizing resources optimally, adapting to changes, and generating profits and employment.
- Vertical organizational structure and its advantages of tight control but also limitations like inability to make quick decisions.
- Approaches to organizational structure including virtual, matrix, strategic business units, and team approaches.
- Techniques for management control including traditional methods like budgets and modern methods like return on investment.
- Multidisciplinary and dynamic nature of management
This document provides an introduction to management information systems (MIS). It discusses fundamental MIS concepts including management, information, and systems. It also covers the basic components of MIS, such as inputs, processing, and outputs. Additionally, it examines the different levels of management, functions of management, and need for information systems in business.
1. Environment scanning and forecasting are techniques used to assess an organization's environment and predict future outcomes. Scenario development and competitor intelligence are examples of environmental scanning.
2. Benchmarking involves identifying best practices among competitors by forming a team to collect internal and external data, analyze performance gaps, and create action plans.
3. Budgeting, scheduling, and other operational planning tools can help managers effectively allocate resources and plan activities.
Planning and cybernetic controls are important elements of management control systems. Planning controls include long-range planning with a strategic focus of 3-5 years and action planning with a tactical focus of 1 year or less. Budgeting is a key component of planning controls as it quantifies goals and allows for performance evaluation. Cybernetic controls use feedback loops of measuring performance against standards to modify systems and drive performance. Common cybernetic controls include budgets, financial and non-financial metrics, and hybrid systems that use both. Effective planning and control systems help organizations achieve goals in a proactive manner.
Chapter 3Organizing the Workplace[These slides .docxwalterl4
*
Chapter 3
Organizing the Workplace
[These slides are intended to be used in conjunction with Health Care Management by Donald J. Lombardi and John R. Schermerhorn, Jr. with Brian Kramer (the Text). Please refer to the Text for a more complete explanation of the materials covered herein and for all source material references.]
Copyright by John Wiley and Sons, 2006
*Organizing is the process of arranging people and other resources to work together to accomplish a goal.Organization structure refers to the system of tasks, workflow, reporting relationships, and communication channels that link the diverse parts of an organization. Restructuring is the process of changing an organization’s structure in an attempt to improve performance.
Common Organizational Structures
*
Organizing and
Management Functions
*
Formal and Informal Structures
The formal structure is the intended or official structure of an organization. An organization chart is a diagram that identifies key positions, job titles, lines of authority, and communication within an organization. An organizational chart may reveal the following about an organization:the division of worksupervisory relationshipscommunication channelsmajor subunitslevels of managementThe informal structure is the unofficial but often critical working relationships among organizational members, regardless of formal titles and relationships.
*Functional structure refers to an organizational strategy in which people with similar skills and performing similar tasks are grouped together. The major advantages of a functional structure include:efficient use of resources within and between functional areasconsistent and appropriate task assignments based on expertise and training within each functional areahigh-quality technical problem-solving;in-depth training and skill development within functionsclear career paths within functions.Some disadvantages include:creation of functional chimneysreliance on upper managementconfusion and responsibility-shifting
Functional Structures
*
Divisional StructureDivisional structures group together people who provide the same services, work within the same processes, serve similar audiences, or are located in the same area or geographical region.Potential advantages include:More flexibility in responding to environmental changesImproved coordination across functional departmentsClearer points of responsibility for delivery of services or productsExpertise focused on specific patients or customers, products, and regionsGreater ease in changing size by adding or deleting divisions.Potential disadvantages include:RedundancyInternal competitionTunnel vision
*Matrix structure combines elements of both the functional and divisional structures, using permanent cross-functional teams to integrate functional expertise with divisional focus. Potential advantages include:more interfunctional cooperation in operationsincreased flexibility in meeting chan.
Ppt contain topics like Introduction,Definition,Concept,Effectiveness Vs Efficiency,Objectives of management and last is Levels of Management and it's Function.
Management Functions In Decisions MakingMadeeha Saeed
The document discusses management functions and decision making within those functions. It summarizes that the P-O-L-C (planning, organizing, leading, controlling) framework is commonly used to classify management activities but may not fully capture a manager's day-to-day actions. Planning involves environmental scanning, forecasting, and different types of planning. Organizing refers to organizational design decisions, job design decisions, and deciding how to group jobs. Leading uses social influence to inspire subordinates. Controlling establishes performance standards, compares performance to standards, and takes corrective actions when needed.
The document discusses various elements of management control systems including strategic planning, budgeting, performance measurement, and responsibility centers. It defines management control as a process that ensures resources are deployed effectively to meet organizational objectives. Key aspects of management control systems include setting goals and standards, measuring performance, evaluating results, and taking corrective actions. Management control differs from task control in its focus on coordination across organizational units to implement strategies.
This document discusses organizational direction and how it is established through mission statements and objectives. It defines organizational mission as the purpose for an organization's existence and objectives as targets an organization aims to reach. Objectives provide direction and should be specific, achievable, measurable, and consistent with the long-term mission. The document outlines key areas objectives can focus on and stresses the importance of reflecting on environmental factors when establishing mission and objectives.
The document discusses the organizing function of management. Organizing involves identifying activities, departmentalizing tasks, classifying authority, and coordinating departments. It examines different organizational structures like functional, divisional, matrix, process, and network structures. Functional structure groups tasks by specialty and is best for stable environments. Divisional structure separates tasks by product/customer and allows for rapid response. Matrix structure combines functional and divisional approaches. Coordination integrates separate organizational parts to achieve overall objectives.
1. An organization's structure must be aligned with its strategy to achieve goals. Structure supports strategy.
2. There are different types of organizational structures including functional, divisional, process, and matrix. A functional structure groups employees by department while a divisional structure separates larger companies into smaller divisions.
3. Organizations have three levels of management - top-level managers oversee the organization, middle managers execute plans, and first-level managers directly supervise employees. Each level has different responsibilities.
Similar to 22Control TheManagement ControlEnvironmentChapter.docx (20)
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Bibliography: Baset, S., Suneja, S., Bila, N., Tuncer, O., & Isci, C. (2017). Usable declarative configuration specification and validation for applications, systems, and cloud.
Proceedings of the 18th ACM/IFIP/USENIX Middleware Conference on Industrial Track - Middleware ’17. https://doi.org/10.1145/3154448.3154453
Berger, S., Garion, S., Moatti, Y., Naor, D., Pendarakis, D., Shulman-Peleg, A., Rao, J. R., Valdez, E., & Weinsberg, Y. (2016). Security intelligence for cloud management
infrastructures. IBM Journal of Research and Development, 60(4), 11:1–11:13. https://doi.org/10.1147/JRD.2016.2572462
Duncan, R. (2020). A multi-cloud world requires a multi-cloud security approach. Computer Fraud & Security, 2020(5), 11–12. https://doi.org/10.1016/S1361-3723(20)30052-X
January 15, S. P. on, & 2020. (2020, January 15). Cloud Misconfigurations: The Security Problem Coming From Inside IT. Security Boulevard.
https://securityboulevard.com/2020/01/cloud-misconfigurations-the-security-problem-coming-from-inside-it/ Torkura, K. A., Sukmana, M. I. H., Strauss, T., Graupner, H., Cheng, F.,
& Meinel, C. (2018, November 1). CSBAuditor: Proactive Security Risk Analysis for Cloud Storage Broker Systems. IEEE Xplore. https://doi.org/10.1109/NCA.2018.8548329
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Proceedings of the 18th ACM/IFIP/USENIX Middleware
Conference on Industrial Track - Middleware ’17.
https://doi.org/10.1145/3154448.3154453
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Conference on Industrial Track - Middleware '17
doi:10.1145/3.
61Identify the case study you selected. Explain whether the.docxBHANU281672
6:1
Identify the case study you selected. Explain whether the primary offender demonstrates features of a disciplined psychopath or an undisciplined psychopath. Provide examples to support your conclusion. Explain how these features differ from those displayed by individuals with antisocial personalities or narcissism. Explain the challenges a forensic psychology professional might have working with individuals with antisocial personality disorder or psychopathy.
Support your post with references to the Learning Resources and other academic sources.
Case Study #1
FPSY 6201 Psychological Aspects of Violent Crime Week 6 Case Studies
Paul is a 31-year-old man who was recently arrested for shooting a store manager during a robbery. He has a history of aggression and violating the law, including burglary, robbery, assault, and numerous drug charges. He is a high school dropout and has never been able to hold a job. When he first meets someone, he can come across as engaging, funny, and charming. He has been in numerous relationships; however, in those relationships he was emotionally detached and parasitic, as well as verbally and physically abusive. He has a volatile temperament and no sense of obligation or responsibility to anyone. His crimes often display a complete lack of empathy for his victims.
.
60CHAPTER THREEconsistent with the so-called performative app.docxBHANU281672
60 CHAPTER THREE
consistent with the so-called performative approach in social studies (K,apchan, 1995; Schechner, 2002; Warren 2001). According to this approach, to perform is to carry something into effect; hence, intercultural communication can be viewed as a process of carrying meaning, or cultural identity, as such, into effect.
When we speak of performativity or performance in intercultural communi cation, we must remember that "performance is the manifestation of performa tivity. This is to say, performativity refers to the reiterative process of becoming, while performance refers to the materialization of that process-the individual acts by human players in the world" (Warren, 2001: 106; boldface added)
The performative approach suggests that intercultural communication is per formed, like music. There are a variety of verbal and nonverbal elements (notes), with which people create various language games (music). Some games are quite simple (a routine greeting), while others are more complex (business negotia tions). In all cases, though, meanings are performed; that is, they are created and re-created in the process of interaction. People perform various activities repeat edly, and through repetition these movements become symbolic resources making up cultural identity. In intercultural interactions, to use Nietzsche's expression, "the deed is everything" (quoted in Butler, 1990: 25).
,11
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Introducing the Performativity Principle
Looking at intercultural communication as performance, we will formulate our third principle of intercultural communication: the Perfo.rmativity Principle. There are three parts to this principle, and each deals with intercultural communication as creating and enacting meaning in the process of interaction. First, we will dis cuss the dramaturgy of intercultural performativity, or how people move from rules to roles. Next, we will present intercultural communication as a reiterative process. Finally, we will show the structure of intercultural communication as per formance. We will discuss each part separately and then formulate the Performa tivity Principle as a whole.
The Dramaturgy of Performativity:
From Rules to Roles
Communication as Drama. When people communicate with one another, they try to reach their goals by using various language means. Every act of com munication is a performance whereby people lace each other (either literally or in a mediated fashion, such as via the telephone or the Internet) and, as if on stage, present themselves-their very identities-dramatically to each other.
The theatrical or dramaturgical metaphor for communication does not sug
gest that people perform actions according to predetermined scripts or that per formances are insincere and deceitful. Nor does the theatrical metaphor suggest that people think of themselves as actors, always conscious of performing on stage. What the dramaturgical view of performativity states.
6 pagesThe following sections are in the final consulting .docxBHANU281672
6 pages
The following sections are in the final consulting report: Introduction to the Organization and Entry, Informal Data Collection, Microdiagnosis, and Contracting. Begin composing these sections in a document of 6–9 pages, not including the title page, table of contents, or reference list. Address the following elements:
Introduction to the Organization
Type of organization
Description of and information about the organization (e.g., review Web sites, press, and published documents)
Number of employees or key members
The opportunities that were initially identified or issues the organization faces
Entry, Informal Data Collection, Microdiagnosis, Contracting
Description of the issue or opportunity that served as a starting point for your work with the client
The process of diagnosing the problem and the agreed-upon objectives
The process you used to reach an agreement with the organization
.
600 words needed1. What do we mean by the New Public Administr.docxBHANU281672
600 words needed
1. What do we mean by the New Public Administration? Relatedly, but distictively,
2. what is meant by the New Public Management?
3. How are they related?
4. How has the advent of digital technology helped inspire new emphases on efficiency on the public sector?
.
6 peer responses due in 24 hours Each set of 2 responses wil.docxBHANU281672
6 peer responses due in 24 hours
Each set of 2 responses will have its own instructions.
Respond to at least two of your classmates
TAMMY’S POST:
The differences between mandatory, aspirational, principle and virtue ethics are paramount to ethical practice. The comprehension and implementation of the spheres of each allow for adhesion to policy and a sense of professionalism.
"General Principles, as opposed to Ethical Standards, are aspirational in nature. Their intent is to guide and inspire psychologists toward the very highest ethical ideals of the profession. General Principles, in contrast to Ethical Standards, do not represent obligations and should not form the basis for imposing sanctions. Relying upon General Principles for either of these reasons distorts both their meaning and purpose". (American Psychological Association, 2017)
The literature and the doctrine parameters cause uncertainty due to the conflictual environment and obligations. Questions of conflict about perceptual tension, as an example in
Professional ethics in interdisciplinary collaboratives: Zeal, paternalism, and mandated reporting
(2006) are between an attorney's zeal or client autonomy within the judicial system relationships in contrast to the Social Services scope of interests of humanity and social justice. Since the adaption of roles and environments tend to adjust, concern if responsibility sways in the contention of the differences. Social services render a larger and more diverse "moral community" and their sustainability stemming from virtue. The judicial system attends to the political policy and rules governing lawful adherence versus deviance. Another spectrum is mandatory reporting obligations which are said to be more profound when ethics pursue and in the collaboration still clash. An issue is an act of ethics versus the 'command' according to an agency (Anderson, Barenberg, & Tremblay, 2006. p. 663).
The differences between principle ethics and virtue ethics
The general principles of the APA are considered aspirational. Simultaneously, therapists, psychologists, and psychiatrists, and similar social services are mandated in the ethical codes of conduct to act in the betterment and safety of others, especially those deemed incompetent or incapacitated to do so.
The difference between principle ethics and virtue ethics splits by social normative and subjectivity. Social normative are more definite by culture but still universal and often mandatory. For instance, law-abiding and humane acts from avoiding reckless driving, speeding, or operating under the influence of obligatory care of the elderly, a child, or the disability are mandatory. Virtue ethics are less objective and more diverse to demographics and ethnography. Like integrity, it is a matter of right and wrong based on habits, behaviors rooted in one's upbringing. For example, seeing someone drop money instead of keeping it is returned to the person seen dropping it. Another.
6 page paper onWhat is second language acquisition and why is .docxBHANU281672
6 page paper on
What is second language acquisition and why is it important? The disadvantages of not learning a second language. The benefits of being bilingual and multilingual. When is the best time to learn a second language and why? Why is it important to learn a second language at a younger age rather than an older age?
3 reliable sources.
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600 Words1) Specify some of the ways in which human resource m.docxBHANU281672
600 Words
1) Specify some of the ways in which human resource management differs significantly in the public sector from the private sector?
2) Specify some of the ways in which all public managers are involved in the areas human resource management?
3) In recent times, organizations have been devoting an increasing amount of the organization's resources toward human resources. This is particularly true in areas such as technical and social training, dispute resolution, and the like. Why do you think this is?
4) What are some of the ways that human resource managers operating in local government agencies (i.e. municipal, county, school districts, and so forth) are addressing the skills shortages caused by massive generational retirements in the public sector?
source
http://www.jstor.org.proxy.li.suu.edu:2048/stable/20447680
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Running head: Data MINING 1
Data MINING 8
Data Mining
Student: Avinash Kustagi
University of Cumberlands
Course Name: Business Intelligence
Course number: ITS-531
Professor: Dr. Abiodun Adeleke
05/29/2020
Data mining can be explained as the method to interpret information and hypothesis from large knowledge and data collections like databases or data warehouses.
Data mining popularity is increasing rapidly right now in the world. It is slowly becoming one of the most desired fields of work in the world right now. Data plays a
very big role in developing and shaping a business. It is because of Data mining that an organization comes to know more about what the market has demand for and
what their customers prefer and what they absolutely dislike. Data mining has proven to be extremely helpful in making valuable and important business decisions.
As described in the article” Business data mining — a machine learning perspective”, data mining has become an integral part of business development (Bose &
Mahapatra, 2001). Data mining has several applications in different fields of life. It is used in the field of finance, television industry, education, retail industry, and
telecommunication industry. Data mining is very valuable in the field of finance. Data mining help in data analysis to find a result in loan prediction. It gives an analysis
of the customer’s credit history and fraud detection (Valcheva, n.d.). It also assists in determining the previous money laundering trends and deduces a conclusion
about any unusual patterns in a credit history. It also assists in helping develop targeted marketing. In the field of finance, data mining and analysis helps in deducing
conclusion results from the previous trend in markets to determine what fiscal produc.
61520, 256 PMGlobal Innovation and Intellectual Property.docxBHANU281672
6/15/20, 2:56 PMGlobal Innovation and Intellectual Property
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12.1 Innovation as a Tool for Global Growth
LEARNING OBJECTIVE
Identify three types of innovation that can fuel global growth.
Over 93 percent of global executives rate innovation as a key driver of organic global growth. More importantly, research
shows that around 85 percent of a company's productivity gains are related to R&D and other innovation-related
investments.
Innovation is the commercialization of new invention. However, many innovations do not necessarily build on new
inventions. An invention is a new concept or product that derives from ideas or from scientific research. Innovation, on the
other hand, is the combination of new or existing ideas to create something desired by customers, viable in the
marketplace, and possible with technology (see Figure 12.1).
Figure 12.1Primary components of innovation
The inputs used to innovate could be new inventions or they could be old ideas. For example, Henry Ford didn't invent the
automobile. Karl Benz from Germany did. However, Ford combined scientific management concepts with the automobile
production process to build automobiles more efficiently (Figure 12.2). This innovation built on existing inventions to
usher in a new industry with the scale to meet demand.
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Figure 12.2Innovation in the auto industryCarl Benz of Mercedes Benz invented the automobile (left). Henry Ford of Ford
Motor Company innovated by combining ideas on assembly lines with car production (right).
Most global managers struggle to get people in their companies to innovate. So far, no one has created a formula or model
that reliably leads companies to increased innovation. Some management approaches are helpful, but none is perfect. As
Dr. Brian Junling Li, vice president of Alibaba Group, puts it, “Innovation doesn't come from organized plans. It comes
from our preparedness to deal with the uncertainty of the future.” To understand how global companies can effectively
deal with the uncertainties of the future, we first need to examine the different types of innovation in which companies can
invest.
Three Kinds of Innovation
Different types of innovation have different implications for company growth. Based on those implications, we can
organize innovations into three types: those that improve performance, those that enhance efficiency, and those that create
a market.
Performance-improving innovations replace old products with upgraded models. Often, the improvements in these models
are consistent worldwide. Performance-improving innovations keep a company growing because they provide .
6 Developing Strategic and Operational PlansIngram Publish.docxBHANU281672
6 Developing Strategic and Operational Plans
Ingram Publishing/Thinkstock
To mean well is nothing without to do well.
—Plautus
Trinummus
Learning Objectives
After reading this chapter, you should be able to do the following:
• Identify strategy concepts, including the components of organizational strategy; generic strategies; diversi-
fication, integration, and implementation strategies; and blue ocean strategy.
• Describe the use of strategies for large, multiunit organizations, including the use of the Boston Consult-
ing Group matrix to discern strategic implications from the analysis of existing operations, and the use of
product/market expansion strategies and diversification strategies for organizational growth.
• Discuss tactical issues that are relevant to pursuing participation in a managed-care network.
• Delineate the factors that influence the selection of a strategy by an organization.
• Explain how operational plans support strategic plans, and describe how operational plans are developed.
Section 6.1Strategy Concepts
Introduction
After developing a set of objectives for the time period covered by the strategic plan, the strat-
egy necessary for accomplishing those objectives must be formulated. First, planners must
design an overall strategy, and then define the operating details of that strategy as it relates
to providing services, promoting operations, determining locations, and increasing revenue
sources. This chapter introduces the concept of strategy, and describes strategy elements,
approaches to strategy development, and how operational plans support strategic plans.
6.1 Strategy Concepts
The word strategy has been used in a number of ways over the years and especially so in
the context of business. As we discussed in Chapter 2, strategy means leadership and may
be defined as the course of action taken by an organization to achieve its objectives. It is a
description first in general terms and then, in increasingly greater detail, of the activities
the organization will undertake to meet its goals and fulfill its ongoing mission. Strategy
is the catalyst or dynamic element of managing that enables a company to accomplish its
objectives.
Strategy development is both a science and an art, a product of both logic and creativity. The
scientific aspect deals with assembling and allocating the resources necessary to achieve
an organization’s objectives with emphasis on matching organizational strengths with envi-
ronmental opportunities, while working within cost and time constraints. The art of strat-
egy is mainly concerned with the effective use of resources, including motivating people to
make the strategy work, while being sensitive to the environmental forces that may affect
the organization’s performance and maintaining the ability to adapt the HCO to these chang-
ing conditions.
Components of Organizational Strategy
The focus of strategy varies by the planning level: the organizat.
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Running head: DEFENSE-IN-DEPTH AND AWARENESS TECHNIQUES
1
Running head: DEFENSE-IN-DEPTH AND AWARENESS TECHNIQUES
4
Defense-in-Depth and Awareness Techniques
Vikesh Desai
University of Cumberlands
Defense-in-Depth and Awareness Techniques
Awareness is one of the essential aspects in most of the organization, which requires a high magnitude to address comprehensively in all sections.
The depth in defense is more paramount to ensure that the organizations are comprehensively and effectively protect their system from the cyber-
attack activities. The most crucial strategy to deploy is two strategic systems that enhance the high degree of security instead of implementing one
security system. Various organizations have taken into account the defense in depth very crucial. Still, the organizations demanded to incorporate
their awareness through the provision of comprehensive educations to the employees and the workers in the organizations concerning the vital
measures that should be taken into account to curb security issues and develop holistic values taken into account. Most of the organizations are
known not to take the awareness as pressing issues that demand high consideration for the process of protecting and enhancing the security to be
tight. For any organization to protect their system from the cybercrime attack, they need to embrace situational awareness so that they can compre-
hensively develop strategic interventions that enable them to improve and assist in the detection of the up and coming threats as well as the
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strengthens that countermeasures the cybercrime activities. To me.
6.2 What protocols comprise TLS6.3 What is the difference.docxBHANU281672
6.2 What protocols comprise TLS?
6.3 What is the difference between a TLS connection and a TLS session?
6.4 List and briefly define the parameters that define a TLS session state.
6.5 List and briefly define the parameters that define a TLS session connection.
6.6 What services are provided by the TLS Record Protocol?
6.7 What steps are involved in the TLS Record Protocol transmission?
6.8 What is the purpose of HTTPS?
6.9 For what applications is SSH useful?
6.10 List and briefly define the SSH protocols.
.
6.2 What protocols comprise TLS6.3 What is the difference bet.docxBHANU281672
6.2 What protocols comprise TLS?
6.3 What is the difference between a TLS connection and a TLS session?
6.4 List and briefly define the parameters that define a TLS session state.
6.5 List and briefly define the parameters that define a TLS session connection.
6.6 What services are provided by the TLS Record Protocol?
6.7 What steps are involved in the TLS Record Protocol transmission?
6.8 What is the purpose of HTTPS?
6.9 For what applications is SSH useful?
6.10 List and briefly define the SSH protocols.
.
6-3 Discussion Making DecisionsDiscussion Topic Starts Jun 5, 2.docxBHANU281672
6-3 Discussion: Making Decisions
Discussion Topic
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View
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A transcript for the video
Interactive Discussion Scenario
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6 PEER RESPONSES DUE IN 24 HOURS.. EACH SET OF 2 HAS ITS OWN INSTRUC.docxBHANU281672
6 PEER RESPONSES DUE IN 24 HOURS.. EACH SET OF 2 HAS ITS OWN INSTRUCTIONS..
Guided Response:
Review your classmates’ posts and choose two posts to respond to.
If you choose a peer that selected the same student as you, address the following prompts:
· Discuss how your plans are similar and how they differ.
· Do you think you and your chosen peer have similar or different teaching styles? Explain.
· Do you think you and your chosen peer could team teach? Explain.
If you choose a peer that selected a different student than you, address the following prompts:
· Share what you appreciated about their plan and suggest at least one additional way to build a relationship with that student.
· Do you think you and your chosen peer have similar or different teaching styles? Explain.
· Do you think you and your chosen peer could team teach? Explain.
BRITTNEY’S POST:
I would work to have a relationship with Olivia just like I would work to have a relationship with any one of my students. I would start every morning by asking her how she is as she comes through door, ask her at some point throughout the day how she is doing, and ask how everyone’s day went at the end of the day. I would also make a point on Mondays to ask everyone what they did over the weekend and Fridays what everyone’s plans are for the weekend. Talking about a child’s day and/or weekend is a great way to build a connection with my students, as well as making it clear that they can talk to me if they need to, and speaking to them with respect, not like they are below you. In addition, it would help to talk about your weekend plans and your day as well. I think each of my strategies will make a positive impact on building a relationship with my students because each one has everything to do with them learning to trust, talk to, and respect me as well.
A few suggestions I would give Olivia’s parents to further build this bond is to suggest one on one time after school a couple times a week or a monthly recap with all the students. One on one time with Olivia would consist of Olivia being able to talk about whatever she wants with homework help and additional tutoring if needed. A monthly recap would consist of one hour a month where the student and their parents can come in for cookies and discuss anything they want. Such as, critiques on my teaching skills/methods, suggestions on material/activities, or just anything I can improve on as an educator. I think it is important to develop a relationship with every child because children do not want to learn from someone they do not like or who does not like them. Rita Pierson, who discusses how she, her parents, and maternal grandparents were educators and the value and importance of human connection. Pierson discusses how everyone is affected by a teacher or an adult at some point in their life. She then goes on to discuss how a teacher said “They don’t pay me to like the kids. They pay me to teach a lesson. The k.
6 peer responses due in 18 hours Each set of 2 responses will ha.docxBHANU281672
6 peer responses due in 18 hours
Each set of 2 responses will have its own instructions..
Guided Response:
Respond to one peer in this Discussion Forum. Read the challenging behavior scenario they have created and use the Developmental Discipline guidance strategy to problem solve. You must include the following in your response: child’s name, how you will approach the child, possible reminder or private sign, describe how you provide time and space, an example of self-talk that can help the child problem solve, and a choice you can offer the child. Additionally, can you use humor to defuse the situation? If so, how? If not, why?
My post:
Collaborative problem solving is one of the guidance strategies to address challenging behaviors. This strategy is based on the notion that a child does not just behave undesirably. There must be a reason for such behavior. Thus, understanding why the child is having a challenging behavior is the start towards addressing this behavior (Schaubman, Stetson, & Plog, 2011). The focus is on building skills like problem-solving, flexibility, and frustration tolerance rather than motivation the child to behave better. Surprisingly, children with challenging behaviors do not lack the will to behave in a desired manner. Simply, they do not have the skills necessary to behave in a desired manner. This information is vital to addressing challenging behaviors among children in the future. This would be achieved through identifying the challenging behaviors, skills needed to address the behaviors, and partnering with the child to build these needed skills (
Kaiser & Sklar Rasminsky, 2017
). This strategy would help address Olivia’s disruptive behavior, impulsivity and addressing peers negatively. Reward and punishment may not work on Olivia. Thus, Olivia needs to develop skills to address her behaviors (Schaubman et al., 2011). One of the skills to develop is social skills to enable her to control her impulsivity, connect with others, and relate with her peers positively. Apart from this strategy, time-out or time-away would address Olivia’s challenging behaviors. A scenario portraying Olivia’s challenging behavior is her inability to wait for her turn during a group activity. She is always blurting out answers before her turn arrives. How can this be solved?
References
Kaiser, B., & Sklar Rasminsky, J. (2017). Chapter 9: Guidance. In
Challenging behavior in young children: Understanding, preventing, and responding effectively
(4th ed.). Pearson Education.
Schaubman, A., Stetson, E., & Plog, A. (2011). Reducing teacher stress by implementing collaborative problem solving in a school setting.
School Social Work Journal
,
35
(2), 72-93.
BRITTNEY'S POST:
What did you learn about your chosen strategy and what information surprised you?
After reading Time Out or Time Away I have learned a couple of things, such as, not every teacher uses the timeout method and I also learned about the tim.
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1. 22
Control: The
Management Control
Environment
Chapter
In this and the next three chapters, we describe the nature of the
management control
process and the use of accounting information in that process.
This chapter describes the
environment in which management control takes place: the
organization, the rules and
procedures governing its work, the organization’s culture, and
the organization’s exter-
nal environment.
Management control focuses on organization units called
responsibility centers.
There are four types of responsibility centers that can be used:
revenue centers, expense
centers, profit centers, and investment centers. Profit centers
and investment centers
may require the use of transfer pricing, which this chapter also
addresses.
Management Control
An organization has goals; it wants to accomplish certain
things. It also has strategies for
attaining these goals, which are developed through an activity
called strategy formula-
2. tion. Strategy formulation is not a systematic activity because
strategies change when-
ever a new opportunity to achieve the goals—or a new threat to
attaining the goals—is
perceived, and opportunities and threats do not appear
according to a regular schedule.
Essentially, the management control process takes the goals and
strategies as given
and seeks to assure that the strategies are implemented by the
organization. Formally,
management control is defined as the process by which
managers influence members
of the organization to implement the organization’s strategies
efficiently and effec-
tively. The word control suggests activities that ensure the work
of the organization
proceed as planned, which is certainly part of the management
control function. How-
ever, management control also involves planning, which is
deciding what should be
done. The organization will not know how to implement
strategies unless plans are de-
veloped that indicate the best way of doing so.
These plans have essentially two parts: (1) a statement of
objectives, which are the
results that the managers should achieve in order to implement
strategies, and (2) the
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Accounting - Vol. 2
resources required in order to attain these objectives. (The
3. words goals and objectives
are often used interchangeably. We use goals for broad, usually
nonquantitative, long-
run plans relating to the organization as a whole, and objectives
for more specific, often
quantitative, shorter-run plans for individual responsibility
centers.)
Moreover, managers do not always seek planned results. If there
is a better way than
the one indicated in the plan, managers ordinarily should
employ that better way.
Therefore, the statement that management control seeks to
assure desired results is
more realistic than a reference to planned results.
With respect to a machine or other mechanical process, we can
say that the process
is either “in control” or out of control; that is, either the
machine is doing what it is sup-
posed to be doing, or it is not. In an organization, such a
dichotomy is not appropriate.
Although some organizations have been said to be “out of
control,” it is usually more
appropriate to judge an organization’s degree of control along a
continuum ranging
from excellent to poor.
Management control is a process (described in the succeeding
three chapters) that
takes place in an environment. This chapter discusses some of
the important character-
istics associated with this environment.
The Environment
4. Four facets of the management control environment discussed in
this section are as
follows: the nature of organizations; rules, guidelines, and
procedures that govern the
actions of the organization’s members; the organization’s
culture; and the external
environment.
A building with its equipment is not an organization. Rather, it
is the people who work
in the building that constitute the organization. A crowd
walking down a street is not
an organization, nor are the spectators at a football game when
they are behaving as
individual spectators. But the cheering section at a game is an
organization; its mem-
bers work together under the direction of the cheerleaders. An
organization is a group
of human beings who work together for one or more purposes.
These purposes are
called goals.
Management
An organization has one or more leaders. Except in rare
circumstances, a group of peo-
ple can work together to accomplish the organization’s goals
only if they are led. These
leaders are called managers or, collectively, the management.
An organization’s man-
agers perform many important tasks, among these are the
following:
• Deciding what the organization’s goals should be.
• Deciding on the objectives that should be achieved in order to
move toward these
5. goals.
• Communicating these goals and objectives to members of the
organization.
• Deciding on the tasks that are to be performed in order to
achieve these objectives
and on the resources that are to be used in carrying out these
tasks.
• Ensuring that the activities of the various organizational parts
are coordinated.
• Matching individuals to tasks for which they are suited.
• Motivating these individuals to carry out their tasks.
Chapter 22 Control: The Management Control Environment 651
The Nature of
Organizations
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Accounting: Text and Cases, 13th Edition 665
• Observing how well these individuals are performing their
tasks.
• Taking corrective action when the need arises.
Just as the leader of a cheering section performs these
functions, so too does the chief
executive officer of General Electric Company.
Organization Hierarchy
A manager can supervise only a limited number of subordinates.
It follows that an or-
ganization of substantial size must have several layers of
managers in the organization
6. structure. Authority runs from the top unit down through the
successive layers. Such an
arrangement is called an organization hierarchy.
The formal relationships among the various managers can be
diagrammed in an
organization chart. Illustration 22–1 shows a partial
organization chart. A number of
organization units report to the chief executive officer (CEO).
Some of these are line
units; that is, their activities are directly associated with
achieving the objectives of the
organization. They produce and market goods or services.
Others are staff units,
which exist to provide various support services to other units
and to the chief executive
officer. The principal line units are called divisions in the
illustration. Each division
contains a number of departments, and within each department
are a number of
sections. Different companies and nonbusiness organizations
use different names for
these layers of organization units. Also, in some companies, the
chairman of the board
is the chief executive officer and the president is the chief
operating officer (COO).
Responsibility Centers
All the units in Illustration 22–1 are organization units. Thus,
Section A of Depart-
ment 1 of Division A is an organization unit. Division A itself,
including all of its de-
partments and sections, is also an organization unit. Each of
these units is headed by
652 Part 2 Management Accounting
7. President
(Chief Executive Officer)
Board of Directors
Staff
Line
Manager,
Division A
Manager,
Division B
Manager,
Division C Etc.
Etc.
Etc.Manager,Section C
Manager,
Department 3
Manager,
Section B
Manager,
Department 2
Manager,
Department 1
Manager,
9. relationships with the
external environment (described below). A description of how
responsibility centers
work and how responsibility choices should be made is provided
later in the chapter.
An organization has a set of rules, guidelines, and procedures
that influence the way its
members behave. Some of these controls are written; others are
less formal. They vary,
depending in part on the size, complexity, and other
characteristics of the organization
and in part on the wishes of the organization’s senior
management. These rules, guide-
lines, and procedures exist until the organization changes them.
Typically, such change
comes slowly.
Some of these controls are physical, such as security guards and
computer pass-
words. Others are written in manuals, memoranda, or other
documents. Still others are
based on the oral instructions of managers. Some may even
involve nonverbal com-
munication, such as feelings developed about the appropriate
mode of office attire:
Since the boss wears casual clothes, you do too. An important
set of rules is the writ-
ten and unwritten rules relating to the rewards the organization
offers for good perfor-
mance or the penalties for substandard performance and
prohibited activities.
Each organization has its own culture, with norms of behavior
that are derived in part
from tradition, in part from external influences (such as the
10. norms of the community
and of labor unions), and in part from the attitudes of senior
management and the board
of directors. Cultural factors are unwritten, and they are
therefore difficult to identify.
Nevertheless, they are important. For example, they explain
why one entity has much
better actual control than another, although both have seemingly
adequate formal man-
agement control systems.
An important aspect of culture is the attitude of senior
management, particularly on
the part of the chief executive officer and the chairman1 of the
board, toward control.
This has an important influence on the organization’s control
environment. Some top
managers prefer tight controls; others prefer loose controls.
Either can work well in
appropriate circumstances.
The external environment of an organization includes
everything that is outside of the
organization itself, including customers, suppliers, competitors,
the community, regu-
latory agencies, and others. The organization is continually
involved in a two-way in-
teraction with its external environment.
The nature of the environment in which an organization
operates affects the nature
of its management control system. Differences in environmental
influences on the or-
ganization can be summarized in one word: uncertainty. In an
organization having rel-
atively certain revenues and whose technology is not subject to
11. rapid change (e.g.,
pulp-making), management control is considerably different
from management control
in an organization that operates in a fiercely competitive
marketplace and whose prod-
ucts must be changed frequently in order to take advantage of
new technological break-
throughs (e.g., computers). An organization that operates in a
relatively uncertain
Chapter 22 Control: The Management Control Environment 653
1 The authors fully realize that the position of chairman of the
board may be held by a woman. We
use the term chairman because it is almost universally used in
business practice irrespective of the po-
sition holder’s gender (unlike in some universities and other
nonprofit organizations, where the titles
chairperson, chair, and chairwoman are also used).
Rules,
Guidelines, and
Procedures
External
Environment
Culture
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Accounting: Text and Cases, 13th Edition 667
environment relies more on the informal judgment of its
managers than on its formal
12. management control system. Also, managers at all levels in such
an organization need
prompt, accurate information about what is going on in the
outside world.
Responsibility Centers and Responsibility Accounts
Illustration 22–2 provides a basis for describing the nature of
responsibility centers. The
top section depicts an electricity generating plant, which in
some important respects is
analogous to a responsibility center. Like a responsibility
center, the plant (1) uses in-
puts to (2) do work, which (3) results in outputs. In the case of
the generating plant, the
inputs are coal, water, and air, which the plant combines to do
the work of turning a tur-
bine connected to a generator rotor. The outputs are kilowatts of
electricity.
As shown in part B of Illustration 22–2, a responsibility center
also has inputs: physi-
cal quantities of material, hours of various types of labor, and a
variety of services.
Usually, both current and noncurrent assets also are required.
The responsibility center
performs work with these resources. As a result of this work, it
produces outputs:
goods (if tangible) or services (if intangible). These products go
either to other respon-
sibility centers within the organization or to customers in the
outside world.
Part C of the illustration shows information about these inputs,
assets, and outputs.
Although the resources used to produce outputs are mostly
13. nonmonetary things such
654 Part 2 Management Accounting
Inputs and
Outputs
Output
Electricity
Inputs
Coal, Air, Water
A. Analogy to a generating plantILLUSTRATION
22–2
Nature of a Respon-
sibility Center
Inputs:
Labor
Material
Services
Responsibility
center
Outputs:
Goods
Services
Inputs to other
responsibility
centers
14. Outside world
or to
B. In reality
Things, people
Inputs:
1. Cost and
2. Nonmonetary data
Responsibility
center
Outputs:
1. Revenues
2. Nonmonetary
information
C. As depicted by information
Assets
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Accounting - Vol. 2
as pounds of material and hours of labor, for purposes of
management control, these
things often are measured with a monetary common
denominator so that the physically
unlike elements of resources can be combined. The monetary
measure of the resources
15. used in a responsibility center is cost. In addition to cost
information, nonaccounting
information on such matters as the physical quantity of material
used, its quality, and
the skill level of the workforce is also useful.
If the outputs of a responsibility center are sold to an outside
customer, accounting
measures these outputs in terms of revenue. If, however, goods
or services are trans-
ferred to other responsibility centers within the organization,
the measure of output
may be either a monetary measure, such as the cost of the goods
or services trans-
ferred, or a nonmonetary measure, such as the number of units
of output.
Responsibility center managers need information about what has
taken place in their
respective areas of responsibility. In addition to historical
information about inputs
(cost) and outputs, managers also need information about
planned future inputs and
outputs. The management accounting construct that deals with
both planned and actual
accounting information about the inputs and outputs of a
responsibility center is called
responsibility accounting. Responsibility accounting involves a
continuous flow of
information that corresponds to the continuous flow of inputs
into, and outputs from,
an organization’s responsibility centers.
Contrast with Full Cost Accounting
An essential characteristic of responsibility accounting is that it
focuses on responsi-
16. bility centers. Full cost accounting focuses on goods and
services (formally called
products) rather than on responsibility centers. In making this
distinction, we do not
mean to imply that product cost accounting and responsibility
accounting are two sep-
arate accounting systems. In fact, they are two related parts of
the management
accounting system.
It is common for a given responsibility center in an organization
to perform work
related to several products. For example, the Ford Taurus and
Mercury Sable automo-
biles (products) are assembled in the same plants (responsibility
centers). In each
responsibility center, different inputs are consumed in order to
produce the center’s
output; these inputs are called cost elements (or, sometimes,
line items). That is, there
are three different dimensions of cost information, each of
which answers a different
question: (1) Where was the cost incurred (responsibility center
dimension)? (2) For
what output was the cost incurred (product dimension)? (3)
What type of resource was
used (cost element dimension)?
Illustration 22–3 shows how these three dimensions of cost
information typically
appear in an organization’s cost reporting system. For
simplicity, it is assumed that
this is a manufacturing company with only four departments: 1
and 2 are the produc-
tion departments, fabrication and assembly; department 3
provides all production
17. support functions; and department 4 performs all selling and
administrative activities.
Part A of the illustration shows the full costs of the
organization’s two products for a
one-month period, and the details of the cost elements that make
up these full costs.
Note that it is impossible to identify from the part A
information what costs the man-
agers of Departments 1, 2, and 3 were individually responsible
for. In particular, the
costs of Department 3 have been allocated first to the two
production departments and
then, through their overhead allocations (cost drivers), to the
two products; hence,
Department 3 costs are a portion of the amount shown as each
product’s production
overhead costs.
Chapter 22 Control: The Management Control Environment 655
Responsibility
Accounting
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Accounting: Text and Cases, 13th Edition 669
By contrast, responsibility accounting identifies the amount of
costs that each of the
four departmental managers is responsible for, as shown in part
B of the illustration. Note
that part B, however, does not show the costs of the two
products. Both types of informa-
tion are needed. Note also that the total product costs ($48,120)
are equal to the total
18. responsibility costs. The two parts are different arrangements of
the same underlying
data.
Full product costs and responsibility costs, then, are two
different ways of “slicing
the same pie.” This is depicted in part C of Illustration 22–3,
which summarizes the
cost data in a matrix format to show both product costs and
responsibility costs, with-
out including the cost element details. If cost information in the
cells of the matrix is
added across a row, the total is responsibility accounting data,
which is useful for man-
agement control purposes. If this information is instead added
down a column, the total
is product cost information, which is useful for pricing
decisions and product prof-
itability evaluation.
656 Part 2 Management Accounting
ILLUSTRATION
22–3
Contrast between
Full Costs and Re-
sponsibility Costs
A. Full Product Costs
Total Product X Product Y
Cost element:
Direct material $20,000 $14,000 $ 6,000
Direct labor 13,000 8,000 5,000
Indirect production 9,620 5,920 3,700
19. Selling and administration 5,500 3,645 1,855_______ _______
_______
Total costs $48,120 $31,565 $16,555
B. Responsibility Costs
Departments (Responsibility Centers)
Total 1 2 3 4
Cost element:
Direct material $20,000 $16,000 $ 4,000
Direct labor 13,000 4,000 9,000
Supervision 4,240 800 1,200 $ 840 $1,400
Other labor costs 6,970 1,500 170 2,200 3,100
Supplies 1,290 660 330 100 200
Other costs 2,620 880 440 500 800_______ _______ _______
______ ______
Total costs $48,120 $23,840 $15,140 $3,640 $5,500
C. In Matrix Format
Product Responsibility
X Y Costs
1 16,496 7,344 $23,840
2 9,184 5,956 15,140
3 2,240 1,400 3,640
4 3,645 1,855 5,500
Product Costs $31,565 $16,555 $48,120
D
ep
20. ar
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en
t
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In addition to the department managers, some organizations
have product managers
who are responsible for the product costs in the columns of the
matrix (as well as for
their products’ revenues). Such organizations are called matrix
organizations, and in
them both the columns and rows of part C represent
responsibility centers.
The performance of a responsibility center manager can be
measured in terms of the
effectiveness and efficiency of the work of the responsibility
center. Effectiveness
means how well the responsibility center does its job—that is,
the extent to which it
produces the intended or expected results. Efficiency is used in
its engineering sense—
that is, the amount of output per unit of input. An efficient
operation either produces a
given quantity of outputs with a minimum consumption of
inputs or produces the
largest possible outputs from a given quantity of inputs.
Effectiveness is always related to the organization’s objectives.
21. Efficiency, per se, is
not. An efficient responsibility center is one that does whatever
it does with the low-
est consumption of resources. However, if what it does (i.e., its
output) is an inade-
quate contribution to the accomplishment of the organization’s
objectives, then it is
ineffective.
If a department responsible for processing incoming sales
orders does so at a low cost per
order processed, it is efficient. If, however, the department is
slow in answering customer
queries about the status of orders, thus antagonizing customers
to the point where they
take their business elsewhere, the department is ineffective.
Stated informally, then, efficiency means “doing things right,”
whereas effectiveness
means “doing the right things.”
In many responsibility centers, a measure of efficiency can be
developed that relates
actual costs to a number that expresses what costs should be for
a given amount of out-
put (that is, to a standard or budget). Such a measure can be a
useful indication, but
never a perfect measure, of efficiency for at least two reasons:
(1) Recorded costs are
not a precisely accurate measure of resources consumed and (2)
standards are, at best,
only approximate measures of what resource consumption
ideally should have been in
the circumstances prevailing.
A responsibility center should be both effective and efficient; it
22. is not a case of one
or the other. In some situations, both effectiveness and
efficiency can be encompassed
within a single measure. For example, in profit-oriented
organizations, profit measures
the combined result of effectiveness and efficiency. When an
overall measure does not
exist, classifying the various performance measures used as
relating either to effec-
tiveness (e.g., warranty claims per 1,000 units sold) or
efficiency (e.g., labor-hours per
unit produced) is useful.
Types of Responsibility Centers
As previously noted, an important business goal is to earn a
satisfactory return on in-
vestment (ROI). Return on investment is the ratio
ROI �
The three elements of this ratio lead to definitions of the types
of responsibility centers
important in management control systems. These are (1)
revenue centers, (2) expense
centers, (3) profit centers, and (4) investment centers.
Revenues � Expenses
���
Investment
Chapter 22 Control: The Management Control Environment 657
Effectiveness
and Efficiency
23. Example
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Accounting: Text and Cases, 13th Edition 671
If a responsibility center manager is held accountable for the
outputs of the center as
measured in monetary terms (revenues) but is not responsible
for the costs of the goods
or services that the center sells, then the responsibility center is
a revenue center.
Many companies treat regional sales offices as revenue centers.
In retailing companies,
it is customary to treat each selling department as a revenue
center.
A sales organization treated as a revenue center usually has the
additional res-
ponsibility for controlling its selling expenses (travel,
advertising, point-of-purchase
displays, and so on). Therefore, revenue centers are often
expense centers as well.
However, a revenue center manager is not responsible for the
center’s major cost
item—its cost of goods and services sold. Thus, subtracting just
the selling expenses
for which the manager is responsible from the center’s revenues
does not result in a
very meaningful number, and certainly does not measure the
center’s profit.
If the control system measures the expenses (i.e., the costs)
incurred by a responsibil-
24. ity center but does not measure its outputs in terms of revenues,
then the responsibility
center is called an expense center. Every responsibility center
has outputs; that is, it
does something. In many cases, however, measuring these
outputs in terms of revenues
is neither feasible nor necessary. For example, it would be
extremely difficult to mea-
sure the monetary value of the accounting or legal department’s
outputs. Although
measuring the revenue value of the outputs of an individual
production department
generally is relatively easy to do, there is no reason for doing so
if the responsibility of
the department manager is to produce a stated quantity of
outputs at the lowest feasi-
ble cost. For these reasons, most individual production
departments and most staff
units are expense centers.
Expense centers are not quite the same as cost centers. Recall
from Chapter 18 that
a cost center (or cost pool) is a device used in a full cost
accounting system to collect
costs that are subsequently to be charged to cost objects. In a
given company, most but
not all cost centers are also expense centers. However, a cost
center such as occupancy
is not a responsibility center at all and, hence, is not an expense
center.
There are two types of expense centers: standard cost centers
and discretionary ex-
pense centers. The differences between them relate to the types
of costs involved.
(These cost distinctions are discussed in more detail in Chapter
25. 23.) In a standard cost
center (also called an engineered expense center), standard costs
have been set for
many of the cost elements. Actual performance is measured by
the variances between
its actual costs and these standards (as was described in Chapter
20). Because standard
cost systems are used in operations having a high degree of task
repetition, such opera-
tions are also the settings for standard cost centers. Examples
include all kinds of
assembly-line operations, fast-food restaurants, blood-testing
laboratories, and automo-
bile service facilities.
Discretionary expense centers (also called managed cost
centers) are responsibil-
ity centers where the output cannot be measured well in
monetary terms. Examples are
most production support and corporate staff departments (e.g.,
human resources, ac-
counting, research and development). In these responsibility
centers, the amount of ex-
penses that should be incurred is a matter of management
judgment. In discretionary
expense centers, differences between actual and budgeted
expenses are not indicators
of efficiency, as is true in standard cost centers. They merely
provide indications as to
whether the responsibility center managers have adhered to
budget spending guide-
lines. Since the value of the output is not measured, it is
impossible to say anything
about the efficiency of performance.
658 Part 2 Management Accounting
26. Expense
Centers
Revenue
Centers
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Revenue is a monetary measure of outputs; expense (or cost) is
a monetary measure of
inputs, or resources consumed. Profit is the difference between
revenue and expense. If
performance in a responsibility center is measured in terms of
the difference between
(1) the revenues it earns and (2) the expenses it incurs, the
responsibility center is a
profit center.
In financial accounting, revenue is recognized only when it is
realized by a sale to
an outside customer. By contrast, in responsibility accounting,
revenue measures the
outputs of a responsibility center in a given accounting period
whether or not the com-
pany realizes the revenue in that period. Thus, a factory is a
profit center if it “sells” its
output to the sales department and records the revenue and cost
of such sales. Like-
wise, a service department, such as the corporate information
systems or training
department, may “sell” its services to the responsibility centers
that receive these ser-
27. vices. These “sales” generate revenues for the service
department. Since the difference
between sales revenues and the cost of these sales is profit, the
service department is a
profit center if both of these elements are measured.2
A given responsibility center is a profit center only if
management decides to mea-
sure that center’s outputs in terms of revenues. Revenues for a
company as a whole are
automatically generated when the company makes sales to the
outside world. By con-
trast, revenues for an internal organization unit are recognized
only if management de-
cides that it is a good idea to do so. No accounting principle
requires that revenues be
measured for individual responsibility centers within a
company. In recent years, many
companies in their total quality management programs have
been emphasizing that
every department has customers: Some have external …