The Complexity of Management Control
نویسندگان
چکیده
.............................................................................................................................. 2 TABLE OF CONTENTS ........................................................................................................... 3 INTRODUCTION ...................................................................................................................... 5 1.1 Problem Background ........................................................................................................ 5 1.2 Problem Discussion .......................................................................................................... 5 1.3 Purpose ............................................................................................................................. 6 1.4 Definitions ........................................................................................................................ 6 1.4.1 Controls & Management Control System .................................................................. 6 1.4.2 Management Control Systems Package ..................................................................... 6 1.4.3 Middle Level Management Team & Manager ........................................................... 7 1.5 Delimitations .................................................................................................................... 7 1.6 Disposition ........................................................................................................................ 7 METHODOLOGY ..................................................................................................................... 8 2.1 Research Approach ........................................................................................................... 8 2.2 Selection ........................................................................................................................... 8 2.3 Data Collection Design ..................................................................................................... 9 2.3.1 Interview Design ........................................................................................................ 9 2.3.2 Observation Design .................................................................................................... 9 2.4 Credibility ....................................................................................................................... 10 FRAME OF REFERENCES .................................................................................................... 12 3.1 Management Control ...................................................................................................... 12 3.1.1 Diffusion of new Management Techniques and Toyota Production System .......... 12 3.2 Management Control Systems Package ......................................................................... 13 3.2.1 Cultural Controls ...................................................................................................... 14 3.2.2 Planning Controls ..................................................................................................... 14 3.2.3 Cybernetic Controls ................................................................................................. 15 3.2.4 Reward and Compensation Controls........................................................................ 15 3.2.5 Administrative Controls ........................................................................................... 16 EMPIRICS ............................................................................................................................... 18 4.1 Tuve Plant ....................................................................................................................... 18 4.2 Management Control ...................................................................................................... 18 4.2.1 Organizational Structure .......................................................................................... 18 4.2.2 Volvo Production System ........................................................................................ 20 4.3 Management Control Systems Package at Tuve Plant ................................................... 21 4.3.1 Cultural Controls ...................................................................................................... 21
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