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IGNOU MS-43 Code Details
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University
IGNOU (Indira Gandhi National Open University)
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Title
Management Control Systems
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Language(s)
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Code
MS-43
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Subject
Financial Management
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Degree(s)
MBA (MS)
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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
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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