1. Control Systems: Financial and Human
Chapter 14
Control Systems: Financial and Human
PowerPoint Presentation by Charlie Cook The University of West Alabama

2. Learning Outcomes After studying this chapter, you should be able to:
List the four stages of the systems process and describe the type of control used at each stage.
Describe the appropriate feedback process within and between the functional areas/departments.
List the four steps in the control systems process.
Describe the differences among the three categories of control frequency.
Explain how the capital expenditures budget is different from the expense budget.
List the three primary financial statements and what is presented in each of them.
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3. Learning Outcomes (cont’d)
Explain the importance of positive motivational feedback in coaching.
Explain the manager’s role in counseling and the role of the employee assistance program staff.
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4. Learning Outcomes (cont’d)
Define the following key terms:
controlling operating budgets
preliminary control capital expenditures budget
concurrent control financial statements
rework control coaching
damage control management by walking around (MBWA)
control systems process management counseling
standards employee assistance program (EAP)
critical success factors discipline
control frequency
management audit
budget
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5. Organizational Systems Controls
Controlling
_________________________________________________ _________________________________________________
Preliminary Control (Feedforward Control)
____________________________________
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6. Organizational Systems Controls (cont’d)
Concurrent Control
_________________________________________________ _________________________________________________
Rework Control
_________________________________________________
Damage Control
Feedback
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7. Budgeting ____________________________________ Budget Operating Budget
_________________________________________________ _________________________________________________
Operating Budget
Revenue Budget
____________________________________
Expense Budget
Capital Expenditure Budget
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8. Financial Statements Income Statement The Balance Sheet
_________________________________________________ _________________________________________________
The Balance Sheet
Cash Flow Statement
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9. Human Controls Coaching Management by Walking Around (MBWA)
_________________________________________________ _________________________________________________
Management by Walking Around (MBWA)
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10. Coaching Model 1. 2. 3. 4. Exhibit 14–9
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Exhibit 14–9

11. Types of Problem Employees
____________________________________________ ____________________________________________
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12. Human Controls (cont’d)
Counseling
_________________________________________________ _________________________________________________
Management Counseling
Employee Assistance Program (EAP)
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13. Disciplining ____________________________________ Discipline
_________________________________________________ _________________________________________________
____________________________________
Progressive discipline steps
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14. The Discipline Model 1. 2. 3. 4. 5.
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