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Mountain City Transit: Management Control and Performance Measurement
Authors:Mark Klassen  Suresh Kalagnanam
Institution:University of Saskatchewan
Abstract:Mountain City Transit (MCT) is a short in‐class case based on a real‐life city transit department, a context with which students are very familiar. The case allows three delivery options for instructors. A first option is for instructors to use the case to introduce various elements of management control—the case is rich, thereby allowing students to identify multiple issues facing the organization. As a second option, instructors can use it as a performance management case wherein students build a balanced scorecard and receive a completed strategy map to analyze. As a third delivery option, the case can be used twice during the course, both to introduce management control and to discuss performance measurement. Students will also discuss real life implementation challenges that MCT and other organizations face.
Keywords:Management control  Balanced scorecard  Strategy map  Performance measurement  contrô  le de gestion  é  valuation de la performance  grille straté  gique  tableau de bord
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