.
Block A Development of MA Practice & Theory Theme A2: A Changing Business Environment Strategy & Controlling, Management and Production Practices Aszociate Protercor Elm K Fumcl Management Accounting or Management Control Systems Control-an orgnization wt be conrollod Deie n be in place to ence Management-an cganization comcists ofa oup of people who woek togehe hat its strategic intenhions are to achise cetain goal Managament control is the procoss by witich managers ensure that the people they superise щ lement the mended Systans -a system is a preccribed and uually repetious way of canying ot an activity ar a set of actites. The management connol process is he process by which managers a al lveb อเ20g that the people my spentse implement thaD' DItended strategic. Anthony and Gorindarajan 2000) Management Control Activities Planning what the oramization abould do Coordinating the activites of several parts of the organzation · Deciding what, ifany, acticn should be taken .Irlencig people to change their behaviou