By Clive Emmanuel, David Otley
This text's nice fulfillment has been to put administration accounting in its right context inside a pragmatic administration keep an eye on approach. with out ignoring the technical part of administration accounting, the authors exhibit vividly that the behavioural and organizational features are of equivalent significance. 'The fantastic thing about the ebook is its completeness and coherence. it really is eminently available to scholars and will be used both as a self-contained unit in moment 12 months educating or because the origin for a part of a 3rd yr direction ...- It merits the eye of anyone instructing administration accounting on measure classes and is strongly advised for attention for adoption for moment and 3rd yr courses.' British Accounting overview
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Extra resources for Accounting for Management Control
It refers only to the containment of costs without regard to the results achieved; however it is an important concept for those organizations which have to live within strict constraints such as rigid cash limits. An action may thus be effective, but inefficient in that the result could have been achieved more economically. It is not really sensible to describe an action as efficient if it is ineffective, although it might be efficient in the limited sense that it produced the actual outcome economically.
Programmed and non-programmed decisions There is an important distinction to be made, wh ich is fundamental to the structure of subsequent chapters in this book, between programmed and non-programmed decisions in the control process. A programmed decision is defined as one where the decision situation is sufficiently weIl understood for a reliable prediction of the decision outcome to be made. A non-programmed decision is one that has to rely upon the judgement of managers because there is no formal mechanism available for predicting likely outcomes.
Thus the imposition of parking controls adversely affects those who habitually park all day in the street, even though it may improve the welfare of other motorists by removing congestion. Tighter credit control implies that so me customers will have to pay their bills sooner than they otherwise would; improved stock control may lead to greater fluctuations in the production demanded of the factory. In general, although a control action may serve the good of the overall organization, so me participants are likely to be adversely affected (for, if not, by acting in their own selfish interest the overall good would be seen to ensue, and the control action would be unnecessary).
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