Day-wise Breakup
Class
: MBA II Sem III
Subject
: 302 MANAGEMENT CONTROL SYSTEMS
Name of the faculty: Mrs Roopali Kudare
Lecture
No.
Topic
Sub Topic
1
Characteristics of Management
Control System
Evolution of control systems in an
organization
2
Strategic Planning, Management Control
and Operational Control
3
Cybernetic Paradigm of Grissinger
4
Understanding strategies
Concept of strategy, Business Unit level
and corporate strategy
5
Gaining competitive advantage
6
Goals
Hierarchy of Goals
7
Goal congruence factors that affect
goal congruence, formal and informal
systems
8
Types of organization structure in the
perspective of Global scenario
9
Functions of the Controller
10
Responsibility Centers
Types of Responsibility Centers
11
Expense Centers, Profit Centers and
Investment Centers
12
measures used to evaluate their
performances such as ROI,
13
ROA, MVA, EVA DuPont analysis
14
Budgetary Control as a control
tool
Revision of budgets ZBB
15
Budgetary control approach with respect
to Engineered and Discretionary costs
16
Committed costs
17
Capital Budgeting as a tool for
management performance
measurement
Capital Budgeting as a tool for
management performance
measurement
18
Transfer Pricing
Objectives and need of Transfer pricing
Methods of Transfer pricing
19
Cost Based, Market price based, Two
steps, Dual price, Profit sharing-
Administration and Related numerical
problems
20
Performance Evaluation through
Balanced Scorecard
Four perspectives
21
Management Control Systems in
Service Sector
vis--vis in Manufacturing Sector
Banking, Insurance, BPO
22
Introduction to Audit Function
as a control tool covering Financial Audit,
Internal Audit, Cost Audit - Management
Audit Principles and Objectives
Institute of Science, Poona's
Institute of Business Management & Research (IBMR),
Wakad, Pune 57
M. B. A. (Sem III)
MANAGEMENT CONTROL SYSTEM
(U.C. 302)
SECTION I
Q1) Define goal congruence and its relationship to control and performance evaluation.
Explain how you can use Responsibility Centers to encoura