Robert
Simons , Harvard Business School
Published
May 1999 by Prentice Hall Business Publishing
Copyright
2000, 792 pp. Cloth ISBN 0-13-234006-2
For
undergraduate Management Control Systems courses and other MBA Management Accounting and
Control electives.
This book
represents an innovative new approach to management control systems, based on the latest
research and practice. Using a carefully integrated structure, it shows how today's
managers use both financial and non-financial controls to drive strategies of profitable
growth in rapidly changing markets.
New
accounting techniques-Profit wheel analysis (integrates profit planning, cash flow,
and ROE analysis with business strategy) and Strategic profitability analysis (strategic
variances).
Text
material is supported by all-new, Harvard-tested cases.
Two
early chapters on strategy and structure.
Provides
the most comprehensive presentation of the Balanced Scorecard approach by one of
its originators.
The Levers
of Control framework.
A
carefully integrated structure.
I.
FOUNDATIONS FOR IMPLEMENTING STRATEGY
1.
Organizational Tensions to be Managed.
2. Basics for Successful Strategy.
3. Organizing for Performance.
4. Using Information for Performance Measurement and Control.
II. CREATING PERFORMANCE MEASUREMENT SYSTEMS
5.
Building a Profit Plan.
6. Evaluating Strategic Profit Performance.
7. Designing Asset Allocation Systems.
8. Linking Performance to Markets.
9. Building a Balanced Scorecard.
III. ACHIEVING PROFIT GOALS AND STRATEGIES
10. Using
Diagnostic and Interactive Control Systems.
11. Aligning Performance Goals and Incentives.
12. Identifying Strategic Risk.
13. Managing Strategic Risk.
14. Levers of Control for Implementing Strategy.