2. Eaglet - a balanced scorecard that is decentralized 

3. 12.2 Crisis management and introduction the the three horizon model of McKinsey

4. 12.3 Ethical dilemmas and the need for appropriate governance

The Contingent model of management control systems

Questions and answers on MSC and on the exam

    

Case 9.2 Turnaround - Performance measure EBIT, ROI, RI and EVA

Case 9.3 Setting an appropriate target: Contin

- Standard cost centers

- Discr

- SLA Contracting - The Big Three Shares Services Centers

- Transfer prices at Galeria Glass

2. The budgeting system

Importance, integration to the business plan, participation, top-down versus bottom up vs hybrid, calendars, difficulties and overcome those difficulties

3. Variance analysis per type of responsibility center:

Engineering cost centers

Revenues centers

Administrative / Discretionary Cost Centers

Fundamental principles

Market based prices

Cost based prices

Administrative

Full cost vs variable cots

Standard vs actual

With or without mark-up

Dual prices

Advantages and disadvantages

Transfer prices for management vs taxation

Need to have goal congruence