Cresta Plating Company Ltd

Andrew M. McCosh and Michael J. Earl
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Andrew M. McCosh: Manchester Business School
Michael J. Earl: Oxford Centre for Management Studies

A chapter in Accounting Control and Financial Strategy, 1979, pp 17-26 from Palgrave Macmillan

Abstract: Abstract This case focuses on the design of a management control system in a company, ‘Cresta’, where ‘control by observation’ is no longer appropriate, where ‘better financial controls’ are needed, and where management by objectives is being implemented. The case allows exploration of the concepts, components and techniques of management control.

Keywords: Transfer Price; Cost Centre; Management Control System; Residual Income; Capital Charge (search for similar items in EconPapers)
Date: 1979
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-04018-6_5

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DOI: 10.1007/978-1-349-04018-6_5

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