O’ Reilley Associates

Group 14 20081014 20081029 20081044 20081059

Dimple Singh Mayank Gaur Rohan Sharma Vishnu Mangal

Case Facts

Time Zone – 1990’s Characters –Anil Chitkara, Chairman, president and treasurer


Organization Structure

Major Issue

T & D Corporation’s


Management Control System

suited Management Control System for O’Reilley could be “Control of Operations” Preparation of project plan
 Scope  Schedule  Cost

to employees about

the plan

Management Control System

to fill the time sheets Timely reports Comparison of reports Deviations can be measured

Anil Chitkara’s report
Issues pertaining to Income Statement  Cost of direct payroll was 88.2% (100*136,250/154,500) of revenue, in contrast to be less than 55% for being profitable.  It was unclear why direct payroll under art category was charged; rather artwork was performed by T&D itself.  It is unclear on what basis such a low commission & fees was charged to the client.

Anil Chitkara’s report Recommendations

and fee should be based on billing hour plus expenditure plus commission basis. And commission should be around 15%

Learning Outcomes

have learned that how management controls system in service industry differs from manufacturing industry. service industry primary assets are Human resources so more importance is given to employees work hour.


Thank You