文档介绍：Management decisions and control - Key concepts in management control systems
Management decisions and control
Key concepts in management control systems:
Lecture objectives
The business context
Megatrends
Operational implications (Energy efficiency as an example)
Defining anisation
Objectives
Stakeholders
Strategy
Management control systems
Decision facilitating systems
Performance
Fitting it all together1>...
Global “megatrends”
Regulatory Change
Economic Uncertainty
Technological Advances
Demographic Trends
Climate Change
Megatrends
Resource Scarcity
So what for business ... ?
More green technology
Introduction of a carbon price
Rising energy costs
Energy Efficiency
Operational level implications
How do these “megatrends” anisations?
Pressure to e a more “green” organisation
Energy efficiency is an example of anisations can incorporate sustainability objectives into their operations.
What is Energy Efficiency?
Energy efficiency primarily refers to end-use efficiency.
It involves delivering equal or greater levels of “energy services” with less energy supply.
Energy services include cooling, heating, lighting, driving motors, operating equipment and appliances.
(Dunstan et al. 2011, )
Unlocking significant cost savings
Reducing exposure to future energy price increases
Improving risk management
Improving productivity
Reducing greenhouse gas emissions
Reducing maintenance costs and improving reliability
Reputational benefits
Empowering and educating senior management
Reducing employee turnover, and many other benefits
Benefits of Energy Efficiency
(Energy Efficiency Exchange - //)
Why anisations care about energy efficiency?
ClimateWorks 2010 “Low Carbon Growth Plan for Australia”
Many cost-effective energy efficiency projects exist but are not being taken up
What is anisation?
“anisation is a social group which distributes tasks for a collective goal”- Wikipedia
What is anisation?
What is the “