Action Controls - Management Control Systems

Result control is not the only form of management control. Managers supplement or substitute the result control with other forms of management control to meet the same objective, that employees should act in the best interests of the organization. One important controlling category is the so-called...

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Importance of Asset Management for Companies

Assets in accounting are the resources or assets owned by an entity. Where, every company must have an asset, whether tangible, such as land, buildings, equipment, or intangibles such as shares, copyrights, and brands. Assets are the most important part of a company that must be managed properly...

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Result Controls - Management Control Systems

Pay-for performance is an examining example of type management control that was encoded with result control, as related with rewards to create a good result, or punishment to the bad result. Giving priority (reward) relating to results are not only forware of compensation in money forms, but also in...

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Base Erosion Profit Shifting (BEPS) Action Plan - OECD

Tax avoidance is increasingly widespread by multinational companies. Tax avoidance is a taxpayer's undertaking to minimize taxes by finding regulatory loopholes with aggressive tax planning. Inter-state tax competition is also a catalyst in tax avoidance. Multinational companies will make tax avoidance...

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Thin Capitalization Rules Dilemma

Taxes bias business decisions. Every company has the same goal of maximizing shareholder's wealth. While in enterprise theory, the company's goal is not merely enriching shareholders, the company must provide added value for the government such as taxes, levies, economic growth, and so forth. But pragmatically,...

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