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Chapter 6
Management control systems
2.1 Management control systems
The processes by which managers attempt to ensure that their
organisation adapts successfully to its changing environment.
2.2 Designing a management accounting control system
Output requirements.
Response required.
Timing of information.
Sources of information.
Processing.
Cost-benefit analysis.
2.3 Structure of management accounting control systems
Should consider:
organisation structure
responsibility accounting
performance target setting
behavioural implications.
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