MACS讲稿

Good evening, everyone, I’m fish ZHANG XIAOYU.
Ok let’s continue to find

out how various contingent factors shape Dell's Management Accounting
Control System.
First, let's take a deep look at Dell's organizational structure. Dell operates in
a matrix structure that combines product lines, geographic regions, and
customer categories. This structure enhances information sharing and cross-
departmental communication, enabling management to cross and collaborate
effectively with each other.so that’s why Dell has established a
comprehensive performance measure system with various indicators that
allows performance comparison between different departments and
employees, ensuring fair and objective performance ratings. Additionally,
Dell's incentive systems, including performance bonuses and stock options,
motivate employees to align their efforts with the company's overall goals.
When it comes to culture, Dell emphasizes innovation, customer obsession,

and operational scale. The company encourages its employees to strive for
excellence, resulting in better quality products and services. Performance
assessments at Dell incorporate factors such as customer satisfaction, new
product development, and operational productivity. To further motivate better
performance, Dell has introduced awards for innovation, customer
satisfaction, and efficiency improvement."
Thirdly, as one of the largest technology companies in the world, Dell's

products and services are everywhere. This global scale requires a multi-level
budgeting system with different objectives for different products, regions, and
customer categories. This approach ensures that budget targets are realistic
and achievable. Dell has also developed a scientific performance
measurement index system and defined performance standards and
assessment methods for different products, fields and customers, ensuring
accurate and reasonable performance evaluation.
Next page please(停顿)

, let's examine how Dell's strategy and leadership impact its MACS
Strategically, Dell aims to be the leading provider of technology solutions. To

achieve this, Dell has been expanding into cloud computing, big data, artificial
intelligence and other emerging business areas. This strategic focus
influences Dell's budget planning, ensuring that resources are allocated to
support these goals. Dell's performance measurement system includes
indicators aligned with its strategic objectives, such as revenue from cloud
computing, big data analysis capabilities, and the number of product
innovations, all of which track the company's progress in these areas."
Ok then Dell has progressed through different stages of corporate
development, the requirements for its leadership have changed accordingly.
Each stage demands different management styles and strategic priorities,
resulting in varied MACS strategies.
Historically, Dell's management primarily focused on cost metrics to ensure
every dollar spent was effective. This approach was crucial during the
company's growth phase, where cost control was paramount to achieving
profitability and market penetration.
However, in today's fiercely competitive market, Dell's leadership has
recognized the need to shift its focus. Now, Dell increasingly invests in
innovative research and development annually. This strategic priority aims to
achieve long-term competitive advantages through technological
advancement and product differentiation.
Ok that’s all. Thank you
Innovation Culture: Dell has a strong innovation culture that encourages

employees to actively explore new technologies and products. This culture
requires a more flexible MACS to support innovation activities and conduct
more effective performance evaluations.
Strategy
Digital Transformation: Dell is undergoing digital transformation and needs a
more flexible MACS to adapt to new business models and operating
processes. For example, Dell uses cloud computing, big data, and AI
technologies to improve business efficiency, and needs a more effective
MACS to manage these technologies and conduct more accurate cost
management and performance evaluation.
Sustainable Development: Dell focuses on sustainable development and

incorporates environmental protection and social responsibility into its MACS.
For example, Dell uses renewable energy and recycled materials, and needs
a more effective MACS to track and measure the achievement of its
sustainable development goals.

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Good evening, everyone, I’m fish ZHANG XIAOYU.

Ok let’s continue to find

When it comes to culture, Dell emphasizes innovation, customer obsession,

Thirdly, as one of the largest technology companies in the world, Dell's

Next page please(停顿)

Strategically, Dell aims to be the leading provider of technology solutions. To

Innovation Culture: Dell has a strong innovation culture that encourages

Sustainable Development: Dell focuses on sustainable development and

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