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1 DefenseAdvancedResearchProjectsAgency — агентство передовых оборонных исследовательских проектов, агентство Министерства обороны США, отвечающее за разработку новых технологий для использования в вооружённых силах.

EXERCISE6

Make the summary to the texts “Telemetry”and “Telemechanics”.Express your opinion about the information from the texts.

UNITV

INFORMATION AND CONTROL SYSTEMS

Text I

Systems of control

EXERCISE 1

Read and translate the text.

A management control system (MCS) is a system which gathers and uses information to evaluate the performance of different organizational resources like human, physical, financial and also the organization as a whole considering the organizational strategies. Finally, MCS influences the behavior of organizational resources to implement organizational strategies. MCS might be formal or informal.

Robert N. Anthony (2007) defined Management Control as the process by which managers influence other members of the organization to implement the organization’s strategies. Management control systems are tools to aid management for steering an organization toward its strategic objectives and competitive advantage. Management controls are only one of the tools which managers use in implementing desired strategies. However strategies get implemented through management controls, organizational structure, human resources management and culture. Anthony & Young (1999) showed management control system as a black box. The term black box is used to describe an operation whose exact nature cannot be observed. MCS involves the behavior of managers and these behaviors cannot be expressed by equations.

According to Horngrenet al.1 (2005), management control system is an integrated technique for collecting and using information to motivate employee behavior and to evaluate performance. According to Simons (1995), Management Control Systems are the formal, information-based routines and procedures managers use to maintain or alter patterns in organizational activities.

Chenhall (2003) mentioned that the terms management accounting, management accounting systems, management control systems, and organizational controls are sometimes used interchangeably.

According to Maciariello et al. (1994), management control is concerned with coordination, resource allocation, motivation, and performance measurement.

Notes to the text:

et al. – «исоавторы»

EXERCISE 2

Learn the following words and expressions.

cost accounting

учёт издержек производства; калькуляция себестоимости

behavior

поведение, работа, режим

to steer

править, управлять, вести

equation

уравнение

routine

обычный порядок; общепринятая практика; определённый режим

interchangeably

взаимозаменяемо, на равных основаниях

pattern

система, структура; принцип, модель

resourceallocation

распределение ресурсов

performancemeasurement

измерение эксплуатационных характеристик

 

EXERCISE 3

Find international words in the text and translate the sentences into Russian.

EXERCISE 4

Ask 5 questions to the text.