262 ‘Thecareat seca fulltext acho soul i avaible at _wirnemeralinsight.com/1080-9616.tm Management control systems: a model for R&D units Parulian Silaen and Robert Williams University of Wollongong, Wollongong, Austrata Abstract uxpose ~The purse of ts yaar is to develop a peogsl oa new cepa anew for nanagenent ol systems (NCS) in RAD units. Designimethodologyapproach ~The paper i a derive study that reviews the contol Tec and proposes an MCS famenor nthe Fh of ur ey cements: ese ends, cos, contol plementation aon tc. Findings ~The study found two subelement of dese cas (Stina and yar o be copkenzy inl lve of urn, whl tol shud be enphasied mein igh level of wot Fie subelement of arts are se fren dng he el of wer ‘The tinng andes an informa cn pesare fondo beifeet rearing hee of unorrny Fiuly, te dinension andthe ue of contol tol ae wed fey thas to cist statins, Research initationsfimplications - Te peers ime to a desisivestuy that may have futher impair by osing te Famework onesie he MCS appli by RED wits Practical implications ~ The our keyelewats cf NCS may be used in pate by dering 2 defi mas of cc element oi the condition o tent Orignalityle The papers ce way of hsking at MCS, brndning te omens ad ‘introducing new MCS hey elements, Keyword Cont, Managment axouning Uontinty mangenen United Stes of America Paper type Reseach paper