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Management Control Systems
The 12th edition of Management Control Systems provides concepts, text, and cases for a course in management control systems. The book is designed to allow students to gain knowledge, insights, and analytical skills related to how a firm's managers go about designing, implementing, and using planning and control systems to implement a firm's strategies. It does not deal extensively with topics such as cost accounting and budgeting procedures, which are dis- cussed in separate accounting courses. The book gives roughly equal emphasis to the techniques of the management control process, such as transfer pricing. budget preparation, and management compensation; and the behavioral con- siderations involved in the use of these techniques, such as motivation, goal congruence, and relative roles of superiors and subordinates.
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