The document is an assignment for management control systems for first-semester students at the Indira Gandhi National Open University, due by April 30, 2020. It outlines various topics such as management control techniques, profit centers, performance measurement systems, and cultural influences on management practices. Students are encouraged to submit queries for assistance with their assignments via email or phone.

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Management Programme
ASSIGNMENT
FIRST SEMESTER
(January to June) 2020
MS – 43: Management Control Systems
School of Management Studies
INDIRA GANDHI NATIONAL OPEN UNIVERSITY
MAIDAN GARHI, NEW DELHI – 110 068

2. ASSIGNMENT
Course Code : MS - 43
Course Title : ManagementControl Systems
AssignmentCode : MS-43/TMA/SEM - I /2020
Coverage : All Blocks
Note: Attempt all the questions and submit this assignment to the
coordinator of your study centre on or before 30th April, 2020.
Ques.1. Explain the techniques for Management Control that are generally
being used by organizations. How are these techniques integrated with the
Management Control Systems?
Answer: Management control systems techniques and their usages:-
Activity-based costing
Activity-basedcosting(ABC) isacostingmethodologythatidentifiesactivitiesin an organization and
assigns the cost of each activity with resources to all products and services according to the actual
consumptionbyeach.Thismodel assignsmore indirectcosts(overhead) into direct costs compared
to conventional costing.
Balanced scorecard
The balanced scorecard (BSC) is a
Ques. 2. Define a Profit Centre and discuss the various factors on which the
degree of autonomy of Profit Centre depends. What benefits does an
organization enjoy from Profit Decentralization.
Answer: The profit center is the segment of the business that management depends on for its
bottom line profit. Knowing how to accurately identify one's profit centers, and how to leverage
those profitcenterstobolsterotheraspectsof the business,can help a company achieve long-term
success.
A Profit Center Example
As an example, let's look at Microsoft. Microsoft has thousands of products that range from video
game consoles to search engines, but the major profit centers are the Windows operating system
and the Microsoft Office software. The

3. Ques. 3.Find out the Performance Measurement System Framework in an
organization of your choice and the performance indicators used for
Performance Evaluation. Write a note on it.
Answer:Performance measurementsystemsare characterizedasstrategicexpert systems by which
organizations observe and measure their intangible performance elements in the form of
qualitative and quantitative assessment as stated in the article of Fried (2010).
According to Gimbert et al. (2010) performance
Ques.4.How dodifferences incultures acrossNations affect the Management
Control Systems? Explain the role played by local institutions in designing of
Management Control System of MNCs.
Answer:Studieshave shownrepeatedlythatnational cultural systems as well as individual cultures
greatly affect the corporate cultural system in many ways.
For example,national culture influencesmanagerial decision-making,leadership styles, and human
resource management practices . Similarly, national cultures affect managerial functions such as
communication, motivation, organizational design, people’s expectations of work design, and
reward systems [7].
Ques. 5. Study the case of Broke Bond India Ltd and answer the questions
given in the case.
Question.1. What triggered the introduction of profit centre system
in BBI? Was the adoption of the profit centre structure, in your
view, at the right time? Should the BBI have waited for some more
years so that its recent diverse activities attained a level of maturity
before introducing the concept of profit centres.
Answer: Brooke Bond (India) Limited (BB1 ), a FERA company in the Unilever fold, has come a long
waysince it beganoperationsinIndiawaybackin1912. The 77 -year-oldcompanywasincorporated
in Calcutta under the name of Brooke Bond & Company (India) Limited with the twin objectives of
introducingpackagedqualityteastothe Indianconsumer and also of exporting bulk teas. The early
productslinesincludedBlackLabel,VioletLabel, Green Label, Red Label and the popular Kora Dust,
Brooke Bond (India) Ltd. has been described as the world's largest tea marketing company by its
executives. The company saw a period of growth
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