ABSTRACT
At the end of this chapter you should:
Recognize that a management control system sits between strategic planning and task control.
Understand the structure and process of a management control system (akin to anatomy and physiology of a human body).
Know about the management control structure options, and the four phases of the management control process (programming, budgeting, measuring, and reporting).
Recognize that the way the management control system is designed and used in a given local government (LG) is influenced by the LG's external and internal environments.
Understand the distinction between full costs, differential costs, and responsibility costs.
Begin to appreciate the difficulty of measuring non-financial performance (including outputs and outcomes) in an LG.
