PIEDMONT

UNIVERSITY
 “
About Piedmont University:
Piedmont International University is an established provider of
exceptional Christian higher education.
Piedmont's history dates back over a hundred years — one of its
constituent colleges, the erstwhile John Wesley University, had its origins in
1903, and is recognized as the oldest undergraduate theological institution
in North Carolina.
Amidst national concern about rising student debt, Piedmont is
pioneering the delivery of exceptional academic curriculum in an affordable
form.

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 “ Purpose of the Presentation:

▰ To provide insights into management

control systems for service
organization.

3
 “ Scope of the Presentation
▰ Case facts
▰ Issues / Questions to Address
▰ Relevant Theory
▰ Conceptual Framework
▰ Case Analysis
▰ Solutions / Recommendations
▰ Lessons Learned
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 Case Facts:

“ ▰ When Professor Scott became the president in 1991, the

▰
university was facing declining enrollment and increasing cost.
The deficit resulted from using the principal of quasi-
endowment funds.
▰ Professor Scott instituted measures to turn the financial
situation around:
- Raised tuition fee
- Froze faculty and staff hiring
- Reduced operating cost

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 “ Case Facts
In 1993, Mr. Malcom –Piedmont alumni and partner in
local consulting firm, volunteered to examine the
situation and offered the following recommendations:
▰ • Increased recruiting and fund raising activities.
▰ • Reorganized the university into a set of profit centers.

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 “ Case Facts:
▰ At the time the principal means of financial control was an
annual expenditures budget submitted by the dean of each
school and other support department heads.
▰ Malcom proposed that the deans and other department
administrators would be responsible for both revenues and
expenditures of their activities.

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 Rough Estimates of 1993

“ Impact of the
Proposalsprinted as a
means of inspiration and to
invoke philosophical
thoughts from the reader.

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 “ Issues of Profit Centers
▰
▰
Central Administrative Costs
Gifts and Endowment
▰ Athletics
▰ Maintenance
▰ Computer
▰ Library
▰ Cross Registration

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 Issues and Questions to Address:

“ 1. How should each of the issues described above be

▰
resolved?
2. Do you see other problems with the introduction of
profit centers? If so, how would you deal with them?
▰ 3. What are the alternatives of a profit center
approach?
▰ 4. Would you recommend that the profit center idea be
adopted, rather than alternative?

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 Relevant Theories
▰ Manufacturing Organizations
▰ • Produce and market tangible
goods.
▰ • Earn revenue in future from
stored products.
▰ • Control quality is high.
▰ • Require low labor
▰ • Hard to share information in
multi-unit orgs.
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▰ Service Organizations
▰ • Produce and market intangible
goods.
▰ • Can’t be stored.
▰ • Costs are fixed in short run.
▰ • Hard to match between current
capacity with demand.
▰ • Control quality is low.
▰ • Information can be shared in multi-
unit orgs.
 “ Non Profit Organization
 Organizations that cannot distribute assets or income to owners
or shareholders.
▰ It doesn’t prohibit an organization from earning profit, it
prohibits only the distribution of profits.
▰ It can compensate its employees for services rendered and for
goods supplied.
▰ In many industry groups, there are both nonprofit and profit
oriented. (e.g. Hospitals and schools)

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 NON PROFIT ORGANIZATION:

“ Special characteristics:
▰ The absence of the profit measure is a serious MCS
problem.
▰ It’s necessary goal to have a good financial statement to
ensure organization survival.
▰ NPOs doesn’t have equity section in balance sheets.
▰ Endowment assets must be kept separate from
operating assets. Thus, NPOs have two sets of financial
statements.
1. Operating Statement
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2. Contributed Capital
1.
Transition headline
Let’s start with the first set of slides
 “ Quotations are commonly
printed as a means of
inspiration and to invoke
philosophical thoughts
from the reader.

15
 This is a slide title

16
 Big concept
Bring the attention of your audience over a key
concept using icons or illustrations

17
 You can also split your
content

18
 Maps

our office

19
 In two or three columns
Yellow
Is the color of gold, butter
and ripe lemons. In the
spectrum of visible light,
yellow is found between
green and orange.
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Blue
Is the colour of the clear
sky and the deep sea. It is
located between violet and
green on the optical
spectrum.
Red
Is the color of blood, and
because of this it has
historically been
associated with sacrifice,
danger and courage.
 A picture is worth a
thousand words

A complex idea can be conveyed with just a

single still image, namely making it possible to
absorb large amounts of data quickly.

21
 Want big impact?
22 Use big image.
 Use diagrams to explain
your ideas
Lorem Ipsum

Lorem Ipsum Lorem Ipsum

Lorem Ipsum Lorem Ipsum Lorem Ipsum Lorem Ipsum

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 And tables to compare data

A B C

Yellow 10 20 7

Blue 30 15 10

Orange 5 24 16

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 89,526,124

Whoa! That’s a big number, aren’t you proud?

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 89,526,124$
That’s a lot of money

185,244 users
And a lot of users

100%
Total success!
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 Our process is easy
Vestibulum congue
tempus

1 Lorem ipsum dolor sit amet,

consectetur adipiscing elit, sed do
eiusmod tempor. Donec facilisis
Vestibulum congue lacus eget mauris.

tempus

Lorem ipsum dolor sit amet, 2

consectetur adipiscing elit, sed do
eiusmod tempor. Donec facilisis Vestibulum congue
lacus eget mauris.
tempus

3 Lorem ipsum dolor sit amet,

consectetur adipiscing elit, sed do
eiusmod tempor. Donec facilisis
lacus eget mauris.

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 Let’s review
some concepts

Yellow Blue Red

Is the color of gold, butter and ripe Is the colour of the clear sky and Is the color of blood, and because
lemons. In the spectrum of visible the deep sea. It is located between of this it has historically been
light, yellow is found between green violet and green on the optical associated with sacrifice, danger
and orange. spectrum. and courage.

Yellow Blue Red

Is the color of gold, butter and ripe Is the colour of the clear sky and Is the color of blood, and because
lemons. In the spectrum of visible the deep sea. It is located between of this it has historically been
light, yellow is found between green violet and green on the optical associated with sacrifice, danger
and orange. spectrum. and courage.

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 You can insert graphs
from Google Sheets

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 Mobile project
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web, app or software
projects using these
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 Desktop project
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web, app or software

projects using these
gadget templates.

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 Thanks!
Any questions?
You can find me at:
▰ @username
▰ user@mail.me
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 Credits

Special thanks to all the people who

made and released these awesome
resources for free:
▰ Presentation template by
SlidesCarnival
▰ Photographs by Unsplash
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You don’t need to keep this
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