Sport and Energy Drinking Division

In: Business and Management

Submitted By lynguyen
Words 662
Pages 3
Sport and Energy Drinking Division

As a result of tight Management Control System, Sport and Energy drinking division is incurring various indirect costs. Those indirect costs are related to Gamesmanship (Creation of Slack resources and Data manipulation), Negative attitude and Behavioral Displacement.

Gamesmanship occurs when the action taken by an employee tend to improve his performance without adding significant value to organization. And it consists of two major forms. 1- Creation of Slack resources, when employees consume in excess resources more what is required due to tight result control. For example during budget preparation managers always trying to create slack budget in order to make sure that they will achieve their target. For Sport and Drinking division manger created reserve account in case of emergency that was used in 2008 by taking $ 1.7 million from this account to make sure that the division would hit its Annual operating plan. 2- Data management manipulation, that is related to action taken to change the report results and make them look better. And it can be done through Accounting methods and Operating methods.
Jack Master the division manager used accounting method in data manipulation when he builds up accounting reserves against account receivables and inventory balance and he used this account in 2008 and replenished in 2009.
As well as, Jack use operating method to manipulate data by declaring a shipping moratorium in order to shift some sales from 2007 to 2008. Another Jack’s plan is to prepay in 2007 some expenses in value $100,000 that would have normally been incurred in 2008, like facility maintenance and other expenses. In addition, the division manager developed an “early order program, where customers were offered discounts and liberal payment terms if they place orders to be delivered before the year-end.

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