What question did this study set out to answer?

The aim is to explore different cost concepts and their significance in organizational control processes.

Cost Concepts for Control.

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The article examines control processes using cost concepts in organizations, suggesting implications for management expectations.

The aim is to explore different cost concepts and their significance in organizational control processes.
Discussed background of cost concepts and control frameworks
Examined various cost constructions for control purposes
Analyzed three primary control concepts: communication, motivation, and reporting
Identified communication of approved budgets as crucial for management expectations
Illustrated costs as a motivational device with examples
Noted limitations of cost in serving as a motivational tool

Robert N. Anthony (1957) studied this question.

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