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MARATHA MANDIR'SMARATHA MANDIR'S
BABASAHEB GAWDE INSTITUTE OF MANAGEMENT STUDIESBABASAHEB GAWDE INSTITUTE OF MANAGEMENT STUDIES
MANAGEMENT CONTROL SYSTEM
Presented to : Prof. M.A.Ganachari
Roll Number NameA-18 Jagruti Kharat
A-19 Nikhil Kumhar
A-!1 "ohan Malusare
A-!# Affaan $haikh
Presented % :
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& 'hat is M($
& )rame*ork of M($
i. $trategic controlii. Management (ontrol
iii.+,eration (ontrol
.1 riefl% descrie o/erall frame*ork of
management control.0o* does it relate to strategic
,lanning and +,erations (ontrol
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& $2- $trategic usiness 2nit
& (riteria& Ad/antages
& 3isad/antages
.! 'hat is $2'hat are conditions re4uired for
creating $2.0o* is the ,erformance of $2
measured'hat are the Ad/antages and3isad/antages of creating $2
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& 5ero ased udgeting
& )ree (ash )lo*
& )inancial Audit
& 6nternal Audit
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alance scorecard
& 7he alanced scorecard is a strategic ,lanning and management s%stem that
is used etensi/el% in usiness and industr% go/ernment and non,rofit
organiations *orld*ide to align usiness acti/ities to the /ision and
strateg% of the organiation im,ro/e internal and eternal
communications and monitor organiation ,erformance against strategic
goals.
& 6t *as originated % 3rs. "oert Ka,lan ;0ar/ard usiness $chool< and
3a/id Norton as a ,erformance measurement frame*ork that added
strategic non-financial ,erformance to gi/e managers and eecuti/es amore =alanced= /ie* of organiational ,erformance.
http://balancedscorecard.org/BSCResources/StrategicPlanningBasics/tabid/459/Default.aspxhttp://balancedscorecard.org/BSCResources/StrategicPlanningBasics/tabid/459/Default.aspx8/10/2019 Management control Systerm
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0o* can alance score card can e im,lemented in a
organiation
& 7he learning gro*th ,ers,ecti/e
& 7he usiness ,rocess ,ers,ecti/e
& 7he customer ,ers,ecti/e& 7he financial ,ers,ecti/e
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(ase stud%-
irch ,a,er com,an%
>a medium-sied /erticall% integrated ,a,er com,an%,roducing *hite and Kraft ,a,ers and ,a,eroard
>has four ,roducing di/isions and a timerlanddi/ision *hich su,,lied ,art of the com,an%?s ,ul,re4uirements
>@6f 6 *ere to ,rice these oes an% lo*er than B8C agrossD said James runner manager of irch Pa,er(om,an%?s 7hom,son 3i/ision @6?d e
countermanding m% order of last month for our salesforce to sto, sha/ing their ids and to id full cost4uotations.
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$ituation
& Northern and 7hom,son di/ision together designed o for northern
di/ision
& 7hom,son di/ision *as reimursed % northern di/ision for its designing
and de/elo,ment
& After finaliing a,art from t*o outside com,anies& (om,an% ,olic% *here each di/ision manager had full freedom and
discretion to u% from an%*here
& 7hom,sons most materials from *ithin com,an% ut sales mostl% to
outsiders
& 6f 7hom,son gets id materials to e ,rocured from southern di/ision
& #CE of out of ,ocket of BCC *ere of ao/e materials
& 7his continued FCE of selling ,rice
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ids ;1CCC