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This case outlines the problems involved in the financial control of Building Society branches and the solution considered by the Chief Accountant of the 'Cranfield' Society. The discussion involves the relevance of the apportionment of Head Office overhead costs to the branches, consideration of controllable items and choice of a reported measure which directs managers' attention to those factors considered important by the Society. It is of relevance beyond the Building Societies movement because it highlights control problems frequently encountered elsewhere.