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2020 | OriginalPaper | Chapter

4. Planning for Control and Evaluation

Authors : Erik Jannesson, Fredrik Nilsson

Published in: Strategic Management Control

Publisher: Springer International Publishing

Abstract

A fundamental aspect of all management control systems is its capacity to make organisations controllable and possible to evaluate. In a well-functioning management control system—especially one that is “strategic”—it can be expected that the metrics used, decisions being made and the responsibilities for these decisions are supporting strategy formulation and implementation. It is especially important that the structures and processes of the control system facilitate an internal strategic dialogue between managers and co-workers in planning, following-up and evaluating the objectives and strategies of the organisation. The chapter discusses some of the challenges of establishing strategic management control. One such challenge is how to establish a strategic dialogue that will help the organisation to develop in the desirable direction. Another, and closely related challenge, is how to ensure that the strategies chosen are implemented throughout the organisation when controls are not coordinated or aligned. Concepts like integrated control, management control package, control mix and ERP systems are used to discuss these and similar challenges. The discussions are based on our own experiences and insights as well as research findings.

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previous chapter Painting the Relevant Organisation

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The organisation “Beyond Budgeting” strives to move “beyond command-and-control toward a management model that is more empowered and adaptive” (Source https://bbrt.org/what-is-beyond-budgeting/). Traditional budgeting techniques and processes are examples of command-and-control management models.

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Title: Planning for Control and Evaluation
Authors: Erik Jannesson
Fredrik Nilsson
Publisher: Springer International Publishing
Book: Strategic Management Control
Print ISBN: 978-3-030-38639-9

Electronic ISBN: 978-3-030-38640-5

Copyright Year: 2020
DOI: https://doi.org/10.1007/978-3-030-38640-5_4