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Management control and performance processes

Librairie Eyrolles - Paris 5e
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Management control and performance processes

Management control and performance processes

- Collection Business

268 pages, parution le 07/03/2005

Résumé

"Management control is a process that enables an organisation to clarify its performance objectives and guide their achievement while ensuring that the actions undertaken by its various units are coherent."

With that definition, this book places the control process at the heart of the manager's role within the organisation. It offers a refreshing vision of management control by organising its discourse around the fundamental challenges involved in the control process. Understanding these challenges will enable managers to enrich the way they create the tools that support the process.

Chapter 1 offers a synthesis of management control's scope and functions. It provides the reader with an overview of the themes developed in later sections:

  • Part 1 is devoted to the challenge of measuring performance, which forms the basis of management control systems and comprises several different facets. A distinction is made between measurement systems elaborated at the corporate level and those devised at more detailed levels (business units) which comprise various perspectives. The section clarifies the principles on which each different measurement system is elaborated.
  • Part 2 develops the control cycle and its two main components - planning and ex post results analysis - and highlights each stage's goals and principles. These provide a framework that allows us to take a more nuanced look at the debate surrounding relevance of budgets.
  • Part 3 takes a look at some important complementary questions, detailing the different types of Performance Programmes that companies have been developing alongside their management control systems. It also stresses the importance of information systems and the tremendous developments they have experienced recently.

This book is aimed at managers - the principal players in the control process -, the controllers who animate the process, and students pursuing advanced management studies. It contains examples, quiz sections with answers and explanations, and a synthesis of the key messages of each chapter. This format enables readers to approach the richness of the control process in a progressive, concrete and structured manner.

L'auteur Francoise Giraud

Diplomée d'expertise comptable, Professeur de contrôle de gestion a l'ESCP.

L'auteur Olivier Saulpic

professsuer d'économie, de finance et de contrôle de gestion ESCP-EAP. Do cteur en économie

L'auteur Gérard Naulleau

Gérard Naulleau est professeur à ESCP Europe et directeur du mastère spécialisé en management de projets. Auteur de nombreux ouvrages et articles spécialisés, il a réalisé l'ingénierie pédagogique et la coordination de plusieurs universités d'entreprises. Il intervient comme consultant auprès de nombreuses entreprises et organisations publiques sur la mise en oeuvre de dispositifs de pilotage de la performance et de projets de transformation.

Autres livres de Gérard Naulleau

L'auteur Marie-Hélène Delmond

Marie-Hélène Delmond Diplômée d'HEC, docteur en sciences de gestion, elle est professeur associé au Groupe HEC et responsable du cours "Management des Systèmes d'Information" enseigné en deuxième année. Elle a exercé des activités de conseil avant de se consacrer à l'enseignement et à la recherche.

Autres livres de Marie-Hélène Delmond

Sommaire

  • Foreword Control and Performance Processes
  • Management Control and Performance Processes
  • Measuring in order to manage
    • Defining and measuring corporate performance
    • Defining and measuring unit performance
  • The control cycle
    • Planning and budgeting
    • Monitoring and analyzing actual performance
    • Beyond budgeting?
  • Questions of organization
    • Performance Programmes
    • Information systems and management control
  • List of figures and tables
  • Index
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Caractéristiques techniques du livre "Management control and performance processes"

  PAPIER
Éditeur(s) Gualino
Auteur(s) Francoise Giraud, Olivier Saulpic, Gérard Naulleau, Marie-Hélène Delmond
Collection Business
Parution 07/03/2005
Nb. de pages 268
Format 16 x 22
Couverture Broché
Poids 533g
Intérieur Noir et Blanc
EAN13 9782842007386
ISBN13 978-2-84200-738-6

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