Roll No.
MBA
(Sem.–4)
MANAGEMENT CONTROL
SYSTEMS
Subject Code : MB-926 (2009 to 2011 Batch)
Paper ID : [C0179]
Time : 3 Hrs.
INSTRUCTION TO
CANDIDATES :
1. SECTION-A is
COMPULSORY consisting of TEN questions carrying
TWO marks each.
2. SECTION-B
contains SIX questions carrying TEN marks each and students has to attempt any
FOUR questions.
SECTION-A
l. Write briefly :
(i) EVA
(ii) Responsibility
Centre
(iii) Interactive
control
(iv) Revenue centre
(v) Master budget
(vi) Engineered
expense centre
(vii) Cost based
transfer pricing
(viii) JIT
(ix) DSS
(x) Analysis of
Sales Variance
SECTION-B
2. What is
Management Control system all about? Explain its nature and boundaries.
3. What do you
understand by a Discretionary Expense Centre? How it is different from
Engineered Expense Centre? Narrate the general control characteristics of
discretionary expense centres.
4. What do you
understand by Goal congruence? Narrate the various formal and informal
factors that influence goal congruence.
5. What are the
objectives of transfer pricing? Explain the various methods of transfer
pricing. Which one is the best and why?
6. Describe the
process of Budget preparation. Explain the behavioral aspects of budgeting.
7. What are the
characteristics of multinational organizations in general? How management
control is exercised in case of multinational organizations
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