CIMA Official Learning System P3 — Performance Strategy （3）Accounting Controls

L EARNING O UTCOMES
After completing this chapter you should be able to:
? Evaluate appropriate control systems for the management of an organisation.
? Evaluate the appropriateness of an organisation’s management accounting control
systems.
? Evaluate the control of activities and resources within an organisation.
? Recommend ways in which identifi ed weaknesses or problems associated with con-
trol systems can be avoided or solved.


3.1 Introduction
As for Chapter 2, we are mainly concerned here with section A of the Performance Strategy
syllabus: Management Control Systems. The main purpose of Chapters 2 and 3 is to intro-
duce students to the theory of management control. Whilst this section of the syllabus
accounts for only 10% of the study weighting, the principles in this chapter underlie all
the other chapters in the Learning System. In Chapter 2, we described management con-
trol systems generally. This chapter overviews the main accounting controls and overviews
and critiques the main management accounting controls and evaluates lean accounting
systems.