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Theonlyrealisticmethodofevaluatingwhethercostsarebeingeffectivelymanagedisto
compare the benefits generated with the costs incurred. This approach is equivalent to
evaluatingthecostsincurredrelativetotheobjectivesthatweretobeaccomplishedfrom
incurringthecosts.
2.
Acontrolsystemisatooltoaidmanagersinsteeringanorganizationtotheachievement
ofitsgoals.Acontrolsystemhasfourcomponents:adetector,anassessor,aneffector,anda
communicationsnetwork.Acontrolsystemexiststokeepanorganizationsactualoperations
inlinewithitsplansandstrategies.
3.
Organizations typically have goals and objectives for both the short and long terms.
Consequently,organizationsmusthavecontrolsystemsinplacetoensurethatbothshort
and longterm targets are achieved. For businesses, one important shortterm goal is to
achieveprofits,andalongtermgoalistoremainsolventandviable.
4.
5.
Organizationalforminfluencesthecostmanagementsystemdesigninseveralways.For
example,organizationalformdetermines,inpart,whointheorganizationisempoweredto
make decisions. Also, the organizational form determines whether certain costs will be
incurred(e.g.,federalincometaxes)and,whetherthosecostsaffectothercostssuchasthe
costofacquiringpublicorprivatecapital.
6.
Corecompetenciesareactivitiesafirmmustexecutewelltosurvive.Informationuseful
inassessingcorecompetencieswouldincludebenchmarkdatafromcompetingfirmsorother
firms, historical performance data, intelligence regarding actions likely to be taken by
competitors, and measurement systems to capture performance in areas of core
competencies.
7.
Organizationalculturecanbeaneffectivecontroldevice.Acultureisareflectionofthe
valuesandpracticesthatareacceptableorpreferredbythecompany.Themereexistenceof
theculturedeterscertainundesirablepracticesandencouragesotherpractices.Theculture
canbeperpetuatedbyhiringpeoplewhohavevaluesthatareconsistentwiththeculture.In
this manner, the culture is perpetuated and the employees have homogeneous beliefs
regardingbehaviors.
Thelifecyclestagedetermineswhichcostsareimportantandwhichcostsarecontrollable.For
example,inthedesignstage,noproductioncostsarebeingincurred;so,afocusonproduction
costswouldbeineffectiveandinappropriate.Instead