Management Accounting and Organizational Control Essay

Management Accounting and Organizational Control - Essay Example A production can act as a department, manufacturing plant or a transportation firm. It depends on the work allotted to it. The activities of multiple productions units also will come under operational planning and control. The entity at higher level in the organisation will own all the production units involved. Supply chain system is used to coordinate the activities of all the production of all the production units that belong to higher entity. Now supply chain also comes under operational planning and control.1 Strategic planning and control is a policy that top executives of the company periodically review and plan the processes and in turn pass on down the organisation for the sake of implementation. This implementation involves operational planning and control. This means the OPC is a consequence of strategic planning and control. The OPC is dependent on strategic planning and control. The operations to be conducted depend on the strategies of the management. It includes mission, analysis, , situational analysis, strategic formulation, implementation and control. For the corporate organisation like AG Barr Plc strategy at corporate level with managing a portfolio of businesses is required. 2 A.G. Barr plc is the Britain's leading manufacturer of branded carbonated soft drinks. The products of the company include IRN-BRU, Tizer, D'N'B, and orangina. They have four production sites at Cumbernauld, Mansfield, Atherton and Pitcox. These manufacturing centres are supported by distribution centres that have their presence all over United Kingdom. The company produces variety of flavours in 330 mal cans and Orangina in famous bulby bottle in Atherton production site. Several sizes of PET bottles and containing soft drinks are produced in Cumbernauld and Mansfield production sites. In Cumbernauld site the company is producing 750 ml returnable glass bottle, which was first of its kind in UK. The Mansfield site produces 1 litre, 1.5 litre and 3 litre being exclusive for it. Barr is famous for producing environment friendly packs. Barr acquired Findlays Spring natural mineral water and it was now wholly owned subsidiary of the company. The production unit is at the foot of Lammermuir Hills. The sales centres deliver to small shop counters and distribution centres deliver to super markets, cash and carry and whole sale trade. 3. Evaluation of OPC Process in AG Barr Plc AG Barr is having four production centres and each centre is having its own specific bottle to manufacture. It will be difficult to manufacture all the types of bottles in