Download Accounting for Management Control by Clive Emmanuel, David Otley PDF

By Clive Emmanuel, David Otley

This text's nice success has been to put administration accounting in its right context inside of a pragmatic administration keep an eye on procedure. with no ignoring the technical aspect of administration accounting, the authors show vividly that the behavioural and organizational facets are of equivalent significance. 'The great thing about the publication is its completeness and coherence. it truly is eminently obtainable to scholars and will be used both as a self-contained unit in moment 12 months instructing or because the starting place for a part of a 3rd yr path ...- It merits the eye of anyone instructing administration accounting on measure classes and is strongly steered for attention for adoption for moment and 3rd 12 months courses.' British Accounting evaluate

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Sample text

It must be stressed that in order to measure efficiency it is pre-supposed that an activity is effective. That is, efficiency is ill defined unless the objectives of activities are first clarified. Thus a lower cost of production is not evidence of productive efficiency, unless the goods produced were those required and the cost measured includes all resources used in the productive process. In the subsequent discussion, the terms effectiveness, ef{iciency and economy will be used as defined here.

The term 'performance' in the context of organizational behaviour is highly ambiguous. Indeed its frequent use suggests that it may more often be used to avoid precise definition of wh at is meant. The reader is recommended to try to substitute a synonym of a more precise nature whenever the term is encountered; the difficulty experienced in so doing will be a good indication of the lack of clarity often concealed by its use. In order to measure organizational performance, it is first necessary to discover what the organization is attempting to achieve.

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.

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