Goal congruence - behavioural aspects of standards, Cost Accounting

Goal Congruence - Behavioural Aspects of Standards

A perfect variance analysis and standard costing system must enhance goal congruence between as:

i. The goal of individual employees and the individual departments and

ii. The goals of the organization as an entire.

This would prevent a conflict of goals and the resulting sub-optimality. Conversely, total goal congruence is an ideal that is difficult to achieve completely and in practice, some reasonable level of sub-optimality is 'endured' in the organization. Goal congruence is enhanced while the employees to be evaluated utilizing standard costing system are included in setting the standards and in evaluating their performance. It participative management style is via far preferred to the traditional autocratic system such overemphasized authority and hierarchy.

Posted Date: 2/7/2013 5:43:53 AM | Location : United States







Related Discussions:- Goal congruence - behavioural aspects of standards, Assignment Help, Ask Question on Goal congruence - behavioural aspects of standards, Get Answer, Expert's Help, Goal congruence - behavioural aspects of standards Discussions

Write discussion on Goal congruence - behavioural aspects of standards
Your posts are moderated
Related Questions
Determine the Joint Cost A company produces three products, Y1, Y2, and Y3 in the similar process.  The data below reflects average monthly results as:

The follow data relates to year 20XX for Plano Manufacturing Company: Units produced - 2,000 Units sold - 1,800 Selling price - $200 / per unit Direct material costs - $80,000 Dire


Features of Effective Cost Center Framework During the establishing cost centers, an organization must consider the given points as: a) Clear definition about the cost cent

need help with master budget

Vintage Auto Company manufactures parts to order for antique cars. Vintage Auto makes everything from fenders to engine blocks. Each customer order is treated as a job. Vintage Aut


Chrome-It, Inc., manufactures special chromed parts made to the order and specifications of the customer.  It has two production departments, stamping and plating, and two service

Two classes of stock authorized: $100 par preferred and $2 par common how do you record this transaction? May 18 Issues 30,000 additional shares of $2 common stock for $75 p

Overhead Costs Introduction Overhead costs may be defined like the net cost of indirect materials, indirect expenses and indirect labour. They may happen or be charged to