Original Research
Effective replanning and budgetary control systems: Normative characteristics and practical structure
South African Journal of Business Management | Vol 15, No 1 | a1099 |
DOI: https://doi.org/10.4102/sajbm.v15i1.1099
| © 2018 J. G. Kotze
| This work is licensed under CC Attribution 4.0
Submitted: 23 October 2018 | Published: 31 March 1984
Submitted: 23 October 2018 | Published: 31 March 1984
About the author(s)
J. G. Kotzé, School of Business Leadership, University of South Africa, South AfricaFull Text:
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The formal management control system exerts a powerful influence over the actions of middle and top level managers in an organization. To ensure that these actions are in the best interests of the organization as a whole, careful thought should be given to the design of such a control system. The design should incorporate certain desirable characteristics. These characteristics are identified, described and listed in the format of a normative model. A practical management control system which has been implemented in several organizations is subsequently discussed and evaluated against the requirements of the normative model.
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