accounting for flexibility and efficiency: A Field Study of Management Control Systems in a Restaurant Chain

It is this mix of key factors that has empowered Boston Pizza to serve a bigger number of clients in a greater number of areas than many other full-service restaurants in Canada (BP International Inc., 2014).

The internal strengths of the restaurant are within the management style and the way the business is ran. Having good management in place can help to lead a business into success. Good management is when there are processes and services in place to help the business make smooth transactions and create happy and satisfied customers.

Edmonds, T., Tsay, B., & Olds, P. (2011). Fundamental Managerial Accounting Concepts (6th ed.). New York, NY: McGraw-Hill/Irwin.

Overall Strength: in general, the article provides structure to a concept that is very intangible by: (a) describing the nature and the functions of control; (b) segregating the MCS into categories: core control system, organizational structure, and organizational culture; (c) illustrating how to apply the control model (satisfied my approach) (d) provides a basis for designing and evaluating the system. The manner, in which the model is presented, with its use of figures, further emphasizes the structure of the model. See below on further emphasis on parts (a) -(c).

A concept we learned about in Business Leadership that relates to the main point in this book is control systems. We looked at the importance of control in management and learned about various different systems. In this book, systems are shown to greatly help customer service. Systems are predetermined ways to get a specific result and still ensure consistency. Andrew, the plant manager said “Systems give you a floor, not a ceiling”. Thus, a system is the sort of thing you build on, a starting point. An external control measure, for example, involves

Effective Management Control Systems Help China Haier Group Achieve Competitive Advantage Professor Thomas W. Lin, University of Southern California

rising (Raab et al., 2009; Annaraud et al., 2008). Pavesic (1985) has initiated research in pricing and cost accounting for restaurants, introducing the concept of profit factor

And the manager can provide an appropriate position to every staffs; moreover, they can communicate to each other, also they can give some rectify and feedback to each other. Establishing standards of performance, so the staffs can know how well they done, and have some positive competition with other staffs. Make sure every staffs have equally treatment and chance. Periodic review is necessary for improve the control system. Not every person wants to be control or control others, people prefer freedom. In future, the definition of control may keep change in management field. Control system may be flexible and people-oriented.

The restaurant industry is an integral segment of the hospitality sector that is sensitive to external environmental changes. In order to remain competitive, restaurants must be flexible to quickly react and adapt to external environment challenges. Due to the close interactions and relationships between employees and managers, there can be direct effects on a restaurants performance when internal and external

Ackoff identifies five assumptions commonly made by designers of management information systems (MIS). With these assumptions, Ackoff argues that these assumptions are in most cases not justified cases, and often lead to major deficiencies in the resulting systems, i.e. "Management Misinformation Systems." To overcome these assumptions and the deficiencies which result from them, Ackoff recommends that management information system should be imbedded in a management control system.

Tight or rigid control systems may be detrimental to performance if the technology requires fast responses or new innovative solutions. In contrast a control system that is loose and open to encourage innovation and communication may work against the organisation if the use of technology requires standard responses and is used in a rigid fashion. The way that technology is used must be considered when regarding the management control system within the organisation.

Management, as defined by Richard Wilson, is the body of thought that seeks to explain and improve the administrative control of businesses and their employees (2016). In this paper we will discuss some of the more popular management theories including the Scientific Management Theory by Frederick W. Taylor, Administrative Management Theory by Henri Fayol, Bureaucratic Management Theory by Max Weber, The Hawthorne Studies & Human Relations Management Theory by Elton Mayo, the Management Science Theory, and the Organization Environment Theory of Open-Systems developed by Daniel Katz, Robert Kahn, and James Thompson.

The purpose of this case study is to describe and analyse the features of the management control system (MCS) of University of Southern California (USC). Before commencing the analysis a brief background of USC is provided.

Controlling is a process of monitoring performance and taking action to ensure desired results. It sees to it that the right steps happen, in the right order, and at the right time frame. Controlling represents a very important function of management. When done well, it ensures that the overall directions of individuals and groups are consistent with short and long term plans. It helps ensure that objectives and accomplishments are consistent with one another throughout an organization. During this Session Long Project I will discuss the key organizational efforts that are among the most useful or important in my organization FLELOGSUPPRON Three Zero (VRC-30) to assure control of important organizational processes?

The organisation I have chosen to examine from an operations management and decision making standpoint is McDonald’s, a worldwide chain of fast food restaurants, which are run either by a franchise, an affiliate or by the corporation itself. There are over 31,000 branches of McDonald’s worldwide1. It is estimated these restaurants serve a collective 47 million customers daily2. The restaurants mainly sell customers traditional fast food fare such as burgers, cheeseburgers, French fries, fizzy drinks and milkshakes, in addition to breakfast, dessert items and (in response to growing health concerns in the consumer marketplace) healthier items such as salads and