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Financial results controls
Three core elements
– Financial responsibility centers
» The apportioning of accountability for financial results within
the organization
– Formal management processes
» nning and budgeting to define performance expectations
and standards for evaluating performance
– Motivational contracts
» To def he links between results and various organizational
entives
nning and budgeting
Produce written ns that specify:
– Where the organization wishes to go
– How it intends to get there
– What results should be expected
Purposes of nning and budgeting processes
– To enhance management control
– To engage in long(er)-term thinking
– To achieve coordination (top-down, bottom-up, sideways)
– To establish “challenging-but-achievable” performance
targets
nning cycle
m, Strategic • Relatively broad processes of thinking
r s about the missions, goals, and strategies
e l
t- e nning
t v
r e • Normally a top-management process
o l
h l
s a
, n
d o • Specification of specific action programs
e i
t
l
i a Programming to be implemented over the next few years
a z
t i
e n and specification of the resources each
d a
, g Capital
c r will consume
i o
f
i
l
c l Budgeting • It involves managers at different levels
e a
p g
s n (top-down/bottom-up)
i
v
l
o
y v • Short-term financial nning
l
l n
a i
t d Operational • Budgets match the organization’s
n
e n responsibility stru
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