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Charlie’s Coffee Shops – the need for control

Assignment Title: Charlie’s Coffee Shops – the need for control


            Charlie Shah from an initial coffee shop opened in St.Albans in 2014 has opened a further 5 outlets throughout Hertfordshire. Typical of an entrepreneurial company formal budgets have never been produced. A new partner who is funding further expansion into Middlesex and London has requested the appointment of a qualified accountant who will be responsible for creation of annual budgets and also then monthly reports that measure actual performance against planned performance. As that accountant you are to prepare a report for Charlie that :


Evaluates a management control system.

Examines the management accounting control system approach and how it could be applied at Charlie’s Coffee Shops.

Evaluates the need for managers of the outlets to participate in the budget setting process

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