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Organizational Purpose and Integrated Control Read chapter Read first chapter

2020 | OriginalPaper | Chapter

8. Development in Subsequent Years

Authors : Lukas Rieder, Raef Lawson

Published in: Management Control with Integrated Planning

Publisher: Springer International Publishing

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Abstract

Sustainable success requires the implementation of improvements here and now. Whether these efforts will also lead to improved market- and cost-positions can usually only be assessed through analyses over a medium-term period. The topic of this chapter is to enable this analysis with the proposed management control system.

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previous chapter After Planning Is Before Planning: New Year, New Challenges
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Footnotes
1
As far as possible, original works are quoted. While many of these provide good proposals to support integrated and holistic leadership and have been around for many years, they are still insufficiently applied in science and practice.
 
Literature
Cokins, G. (2009). Evaluating the costing journey: A costing levels continuum maturity model. Information paper, published July 2009 by the Professional Accountants in Business Committee of the International Federation of Accountants. New York.
White, L. (2009). Resources consumption accounting: Manager-focused management accounting. Journal of Corporate Accounting and Finance, 20(4), 63–77.CrossRef
Metadata
Title
Development in Subsequent Years
Authors
Lukas Rieder
Raef Lawson
Copyright Year
2020
Publisher
Springer International Publishing
Book
Management Control with Integrated Planning

Print ISBN: 978-3-030-48301-2

Electronic ISBN: 978-3-030-48302-9

Copyright Year: 2020

DOI
https://doi.org/10.1007/978-3-030-48302-9_8