INSEL INC
The controller of Insel’s newly formed Motorised Integrated Circuit (MIC) Division, Mustapha Bakri, sensed that he and his staff could play a significant part in determining the success of what promised to be an important new business. Not only was his division competing in a new and dynamic market with unique requirements but it also was radically changing the way in which it’s delivered its product. These circumstances led Mustapha to reassess the most basic issues involved in designing a management control system. What should be measured? How should it be measured? Who should measure it? And for whom should it be measured.

SWOT ANALYSIS STRENGTH | * Insel Inc has been famously known for their design and process expertise of semicustom integrated circuit and their special version of semicustom IC’s is called as “gate arrays” * The product engineering department made feasible study based on customer wants and requirement not doing without to have waiting for instructions from their superior. * Marketing department make thorough study on market for better costing and pricing. * Quality assurance of their products are of their top priorities | WEAKNESS | * Insel Inc did not have a computerized production planning system * They had to manually tracked through the factory floor * Standard cost system is not really understood by the employees * Accounting system was not helping the company evaluation | OPPURTUNITY | * With competitive edge in changing technology and rapid introduction of new products in computers, these will help them to have the better chances of being the supplier in that industry. * They can open a new facility to introduce substantial changes in the division’s manufacturing operations. | THREAT | * Insel Inc only had small share of the MOS gate arrays market and faced stiff competition from other