Sumários
Introduction to MCS and responsibility centers
29 Janeiro 2026, 09:30 • JOÃO CARLOS CARVALHO DAS NEVES
1. Introduction to MCS
The role of MCS in all kind of organizations
MCS are not "one fits all" - the characteristics of the organization
The four levers of control of Simons
2. Responsibility centers
Definition
Effectiveness and Efficiency as measures of performance
Types of responsibility centers
- Cost center discretionary and engineered / standard
- Revenue center
- Profit center
- Investment center
- Measures of performance according to each responsibility center