IGNOU MS-43 - Management Control Systems

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Management Control Systems

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IGNOU MS-43 Code Details

  • University IGNOU (Indira Gandhi National Open University)
  • Title Management Control Systems
  • Language(s)
  • Code MS-43
  • Subject Financial Management
  • Degree(s) MBA (MS)
  • Course Core Courses (CC)

IGNOU MS-43 English Topics Covered

Block 1 - Management Control: Concepts and Contexts

  • Unit 1 - Management Control Systems: An Introduction
  • Unit 2 - Strategies and Management Control
  • Unit 3 - Designing Management Control Systems

Block 2 - Management Control Structure

  • Unit 1 - Responsibility Centres
  • Unit 2 - Profit Centres
  • Unit 3 - Transfer Pricing
  • Unit 4 - Investment Centres

Block 3 - Management Control Process

  • Unit 1 - Budgeting and Reporting
  • Unit 2 - Performance Measurement
  • Unit 3 - Reward and Compensation
  • Unit 4 - New Development / Techniques of Management and Management Control

Block 4 - Management Control in Some Special Organisations

  • Unit 1 - Service Organisations
  • Unit 2 - Multinational and Export Organisations
  • Unit 3 - Management Control of Projects
  • Unit 4 - Other Organisations

Block 5 - Case Studies

  • Unit 1 - Case-1 Brooke Bond (India) Ltd. (A)
  • Unit 2 - Case-2 Dakshin Rasayan Nigam Limited
  • Unit 3 - Case-3 Bengal Steel Limited
  • Unit 4 - Case-4 Sun Cellular Limited
  • Unit 5 - Case-5 Thana District Co-Operative Fisheries Project (B)
  • Unit 6 - Case-6 Christian Medical College and Hospital, Vellore
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IGNOU MS-43 (January 2022 - July 2022) Assignment Questions

Q1. Discuss the integration of Total Quality Management (TQM) and Just In Time (JIT) techniques with the management control systems. Q2. In any organization of your choice try to find out the different types of Responsibility Centres that are established and the reasons for having such centres. Give a report on your findings and suggestions if any. Q3. Explain the following organization-wide incentive systems: (a) The Scanlon Plan (b) The Kaiser Plan Q4. Describe the unique characteristics of financial service organizations. Explain in detail the various variables of banking system which affect the management control system of a bank Q5. Study the Case of ‘Sun Cellular Limited’ given in Block 5 of this course and answer the questions given at the end of the case.

IGNOU MS-43 (January 2021 - December 2021) Assignment Questions

1. Discuss the inter linkages between TQM, JIT, Activity Based Costing, with the Management Control Systems. 2. Select any Organization of your choice and study how the performance of Investment Centres are measured in that organisation? Give your views on the method that is being practiced by that organization. 3. You are required to prepare a Flexible Budget for the production at 80 percent and 100 percent activity on the basis of the following information: Production at 50 % capacity                5,000 units Raw materials                                         Rs. 80 per unit Direct labour                                           Rs. 50 per unit Direct expenses                                       Rs. 15 per unit Factory expenses                                    Rs. 50,000 (50% fixed) Administrative expenses                       Rs. 60,000 (60% variable) 4. As a manager of a Multinational Company what are the difficulties that you may be confronted with while adopting management control practices across various countries. 5. Study the ‘Christian Medical College and Hospital, Vellore’ Case given in Block 5 of this course and answer the questions given at the end of the case.
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