Management Control Essay

1257 words - 5 pages

Terugkoppeling Opdracht 3.1.1Algemeen:Management control is the process by which managers influence other members of the organization to implement the organization's strategies (Anthony, Reader 3,tekst 3.1, pag 15). Management control systemen moeten goal congruence ondersteunen en het gedrag van mensen beïnvloeden en zorgen ervoor dat individuele acties, die genomen worden om persoonlijke doelen te bereiken ook helpen om doelen van de organisatie te bereiken.Voor de uitwerking van deze opdracht is gekozen om het managementcontrol drieluik van Franssen en Schepers als vertrekpunt te nemen.'Oude' situatieStructuur en beleidStrategieDe strategie van Digital Equipment Coorperation als geheel is gericht op het streven naar marktleiderschap. Voor DS als onderdeel van DEC geldt dat deze een strategie heeft die gericht is op het creëren van toonaangevende en vernieuwende producten, waarbij de technici een belangrijke rol spelen: 'Their charter was to push the technology envelope and provide leading edge products' voor de computers van DEC. De Alpha chip waar men plannen voor had zou de snelste en krachtigste chip op de markt moeten worden.OrganisatiestructuurDS is een onderdeel van DEC en wordt behandeld als R en D- en productie-kostencenter van DEC. DS mag haar producten enkel binnen DEC verkopen (key captive supplier).Taken bevoegdheden en verantwoordelijkhedenWeinig informatie hierover.Planning en controlcyclusEr is voor DS geen duidelijke planning- en controlcyclus herkenbaar. Er wordt met een ruim budget gewerkt, maar het lijkt niet dat er sturing of bijsturing plaats vindt; zo hoeft er geen verantwoording af gelegd te worden over RIO op basis van afzet en opbrengsten. DEC maakt ruime winst en de investeringen en uitgaven van DS zijn geen kernaandachtspunt voor DEC.Methodes en techniekenEr wordt gewerkt met zeer ruime budgetten. De investeringen en de kosten zijn gebonden aan de Corporate opbrengsten en niet aan opbrengsten van DS zelf.Franssen spreekt in zijn drieluik nog over soft controls (Franssen, tekst 3.5, pagina 188), deze zullen overeenkomen met de informele factoren die Anthony (tekst 3.1, blz 25-29) onderscheidt. Onderdelen daarvan zijn de externe factoren. Anthony spreekt bijvoorbeeld over een bepaalde werkethiek die geldt bij de computerondernemingen. Aannemelijk is dat deze werkethiek ook op DS van toepassing is. Intern geldt een cultuur van 'spend and technology'. Over de management stijl is weinig op te maken,Vragen:1. Zijn de pijlers van het MC-drieluik in evenwicht?2. Is de plannings- en controlcyclus aan de maat?3. Zijn de methoden en technieken adequaat ontwikkeld?4. Lukt het om het beheersingssysteem te implementeren in de organisatie?Algemeen antwoord op de vier vragen: Voor de oude situatie kan gesteld worden dat er weinig noodzaak ondervonden werd om voor DS een uitgebreid planning- en controlcyclus te ontwikkelen met allerlei control-instrumenten. Deze noodzaak was er niet omdat er op corporate niveau meer dan...

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