MS – 43 June 2013 Management Control Systems

1. What are Business Unit Strategies? Explain the BCG Model and General Electric (GE) Planning Model.

2. Explain the concept of Responsibility Accounting, what is a Responsibility Centre and why is responsibility centres established?

3. Explain the concept of Profit Centres. Distinguish between Genuine and Artificial profit centre established.

4. Elaborate on three constituent parts of the performance measurement system. Construct a road map for designing a performance measurement system.

5. What are the characteristics of a project organization? Explain how these characteristics affect the control system design of a project.

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