Household If, for example, the ingredients for 100 salads can be weighed and prepared in bulk and then arranged on 100 plates in accordance with the standards of presentation and to the satisfaction of the manager, then he can also be satisfied that no overconsumptions have taken place. In the same way, if the plan for the business allows for the employment of fifty waitresses for a given volume of trade, and, indeed, fifty waitresses have been employed, then again there is no reason to suppose that the net result visavis labour will be different from that envisaged. These thoughts sparked off a revolution in management accounting and emphasized two basic requirements : The establishment of a financial plan or budget acceptable to a manager. The use of information which existed or was needed on site to enable that manager to satisfy himself and to account to his superiors for the performance within his command. This approach was adopted and while considerable progress has been made the full benefits are only just beginning to materialize. By 1957, however, it was clear that a further step was required, for if each manager was to be responsible in any real sense for that part of the business entrusted to him it was essential that both he and his superior had a clear understanding of the purpose to be fulfilled and that each was given all the authority he may require to achieve his part in the overall plan. In considering the organization to meet the needs of the business a series of firstline managers was envisaged with clear responsibility for a part of the whole, with senior managers managing them only where it was necessary to obtain a coordinated result for a definable section of the business; the senior managers joining with the General Manager in order to assist in the determination of policy and then establishing the link between the General Management and the Firstline Management so as to enable everyone to play their part in the achievement of the purpose of the business in a manner directed by the General Manager. Lyons's marketing policy has proved to be well founded; that it has been successfully exploited is at least in part due largely to : The ability to apply work study techniques in a novel fashion; The application of material controls in a complex field; The belief in and the application of the principle that the primary task of Management Information is to enable a manager to do his job and not just tell him the result of his efforts which, in turn, has meant the establishment and greater use of information available on site; and о The willingness not only to define the task of each responsible person but to support that definition by delegating to each those authorities required in the achievement of the purpose. Twelve years have passed and considerable progress made, but like all management problems it is not enough to study and forecast and to take decisions, it is necessary also to review and then review again. homemoney to purchasehow