【案例名称】Codman & Shurtleff, Inc.: Planning and Control System

【作者】Robert L. Simons

【页数】17

【格式】PDF

【语言】英语

【出版日期】1987年5月1日

【修订日期】2000年2月10日

【学科】会计 (Accounting)

【案例编号】187081-PDF-ENG

【来源】HBS Premier Case Collection

【网页】http://cb.hbsp.harvard.edu/cb/product/187081-PDF-ENG

【简介】

Detailed description of the planning and control systems in use at Johnson & Johnson. Focuses on the actions of managers in one subsidiary in revising budget targets. Illustrates intensive strategic planning and financial planning process in a large, decentralized company. Includes interviews with the president and senior executives concerning benefits of the system. Raises issue of the role of formal control systems in decentralized organizations.

【涉及课题】

Budgeting; Control systems; Decentralization; Planning systems; Strategic planning

【背景】

    * Geographic: Massachusetts
    * Geographic: New Jersey
    * Industry: Health care services
    * Company Employee Count: 75,000
    * Event Year Begin: 1986
    * Event Year End: 1986

【下载】

http://www.mbabbs.com/thread-399-1-2.html