acca考试《p5高级业绩管理》知识辅导6

高顿财经ACCA ACCA 考试P5 高级业绩管理 知识辅导6 本文由高顿ACCA 整理发布，转载请注明出处MANAGEMENT CONTROL - A PRE-REQUISITE FOR SURVIVALby Shane Johnson 01 Oct 2004 Recent years have witnessed major changes in business structure. In general, todays businesses are far more complex in terms of both structure and operation. Increasing recognition is given to satisfying the needs of different stakeholders who include customers, suppliers, employees, local communities, investors, lenders and national governments. We live in a world of change. Organisational success is hugely dependent on how well an organisation is able to predict and respond to changes in technology and the requirements of industrial and consumer-buyers alike. Those organisations that are able to accommodate such changes are likely to continue to prosper. Organisations that fail to recognise or respond in an appropriate manner to changes that occur in both technology and the marketplace may well lose a large share of their sales volumes and in the worst case scenario may be forced out of business. Business units are larger and more complex, often spread over several territories. The growth of multinational organisations and increased globalisation is widely acknowledged and the business environment itself is subject to rapid change. Therefore it is of paramount importance that organisations have effective control mechanisms that will enable management to ensure the survival of the organisation. Management need to be able to focus on adopting the right tactics and actions in order to achieve the goals and objectives of the organisation. While the need for effective management control has never been greater, one should acknowledge how critical the design and operation of effective management control systems are and their interface with accounting ination systems. One should also be aware that accounting is one of the many control tools available to management. While it may assume a central position in a control structure it will need to be supplemented by other initiatives. Many accountants subscribe to the view that cash is the lifeblood of an organisation and marketeers are often quick to point out that innovation is essential in order to ensure organisational longevity. However, while one must acknowledge the truth attached to these propositions, from an organisational control viewpoint, the importance of appropriate ination to facilitate the control of the sphere of operations must also be recognised. Without a constant supply of relevant ination高顿财经ACCAan organisation would inevitably flounder. An organisations management ination system lies at the heart of the ination gathering process and the management accounting system will invariably be an important part of this. The management accounting system produces pertinent ination for use by management since it measures activities in terms of its base and （often） other currencies. The multi-currency capabil