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NHH forum. Comment on management control by Katarina Kaarbøe. The world is changing - how about Orkla’s management control systems?. Beyond Budgeting : Across almost all business, the operating environment has become radically more dynamic, unpredictable, and turbulent.
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NHH forum Comment on management control by Katarina Kaarbøe
The world is changing - how about Orkla’s management control systems? Beyond Budgeting: Across almost all business, the operating environmenthas become radically more dynamic, unpredictable, and turbulent. (Bogsnes, 2009)
Dynamics in management control To understand dynamics is to understand why things are moving, and why there is change in this movement. ---- • Dynamics in time • Dynamics in focus • Dynamics in construction of control packages
Dynamics in time Small Controllability Large Low Uncertainty in markets High
Dynamics in focus Temporary Lifetime Continuous Local Scope Global