Sound Dynamics, Inc.(Mcs Case) Essay

1206 Words Jan 4th, 2011 5 Pages
Management Control System | Case Study 9-1 | Sound Dynamics, Inc. | ID-09-058 | Mohammad Shakhawat Hossain | 4/8/2010 |

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Introduction and Case History:

Sound Dynamics was a US-based international manufacturer of audio recording equipment, including consumer and commercial lines. Annual sales volume was approximately $1 billion (US) and total employment had passed the 10,000 mark. Sound Dynamics was organized in three sectors, commercial, consumer, and International. The international sector was composed of subsidiaries in 20 countries
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trol | 4 | 8 | Production control | 9 | 24 | Production Planning | 2 | 5 | Manager’s Office | | 2 | Total | 15 | 39 | Total Estimated dollar requirements:

Personnel | $1160000 | Material and Supplies | $45000 | Computer Service | $245000 | Miscellaneous | $8000 | Total | $1458000 |

From Appendix B (000 Omitted for $ figures): BudgetStatus | Reichard | San Remo | Total | | Person | Dollar | Person | Dollar | Person | Dollar | Before Consolidation | 38 | 722 | 27 | 668 | 65 | 1390 | After Consolidation | 38 | 722 | 15 | 484 | 54 | 1206 | After Computerizations | 27 | 584 | 15 | 484 | 42 | 1068 | Proposed Increase | 12 | 390 | | | | | Total | 39 | 974 | 15 | 484 | 54 | 1458 | Net change* | 1 | 252 | (12) | (184) | (11) | (68) |
*Net change= (Before consolidation-After consolidation-After computerization)

Controller recommendation to meet the recommended maximum 1990 budget (000 Omitted for $ figures): Proposal | Reichards | San Remo | Combined | | Person | Dollar | Person | Dollar | Person | Dollar | Manufacturer office’s Request | 39 | 974 | 15 | 484 | 54 | 1458 | Controller Recommendations reduction | | Salary Mix | | 85 | | | | 85 | Overtime | | 27 | | 21 | | 48 | Personnel | 12 | 197 | | | 12 | 197 | Summary Recommendations | 27 | 665 | 15 | 463 | 42 | 1128 |

From Appendix C:
Workload Content and Volume Adjustment Business

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