Management Control with Integrated Planning

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Management Control is the process by which managers at all hierarchical levels ensure that their strategic intentions are realized. This requires a management control system that enables managers to map external developments to the internal planning and control processes and to improve the coordination between all actors.

The book offers concrete guidance on how to build an integrated planning and control system. The requirements are derived from management models and from corporate management practice. The book presents the fundamentals and models, while also guiding readers through a comprehensive simulation model programmed in Excel. Using this model, readers can trace the dependencies, structures and calculation methods used in detail, and identify the effects on other areas. The goal is to provide a design template for the implementation of a decision-relevant management accounting system as well as for winning internal piloting indicators and early warning information that readers can use at their own organizations.

Given its focus, the book will be a valuable asset for managers and specialists, service providers, project developers, producers and traders, public enterprises, NGOs, consultants and lecturers in the fields of management, controllership and information technology.


Lukas Rieder founded of CZSG Controller Zentrum St. Gallen (Switzerland), a consultancy for management, controllership, management accounting-systems, and MIS. Customers of CZSG are mid-size and large corporations as well as public administrations. He is the Co-founder of the IGC International Group of Controlling and an honorary member of the ICV International controller Association. Previously he was an assistant professor at the University of St. Gallen. His main research topics are Controllership, Management Accounting, Management Information Systems, and Management Control Systems. He is the author of several books on management and controllership.

Raef Lawson, Ph.D., CFA, CMA, CSCA, CPA, CAE is Vice President-Research & Policy, and Professor-in-Residence for the Institute of Management Accountants (IMA) where he leads IMA's global thought leadership efforts and oversees IMA's student as well as academic relations programs.  Prior to joining IMA, he was a Professor and Chair of the Department of Accounting and Law at the State University of New York - Albany (USA). He has published several books and over one hundred articles in leading practice and academic journals in the areas of sustainability, business ethics, managerial costing, and cost and performance management systems.

Organizational Purpose and Intergrated Control.- Learning from Integrated Management Models.- Further Requirements for Integrated Planning Systems.- Elements and Contents of Integrated Annual Planning.- Recording Services, Cost and Revenue.- Comparison of Plans and Targets to Actuals.- After Planning Is Before Planning: New Year, New Challenges.- Development in Subsequent Years.- Pilot Control and Early Warning.- Consequences for Medium-term Planning.- All Systems Coordinated?.- Documentation of the Simulation Model.

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Management Control with Integrated Planning
Models and Implementation for Sustainable Coordination
E-Book (pdf)
Springer International Publishing
Digitaler Kopierschutz
13.7 MB
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