MANAGEMENT CONTROL SYSTEM

in PUBLIC SECTOR

Planning
Performance
Measurement

Controlling

Coordinating

Management
Controlling Activities
Communication

Motivating
Decision
Taking

PREVENTIVE CONTROL
MANAGEMENT
CONTROLLING
TYPES

OPERATIONAL CONTROL

PERFORMANCE CONTROL

Management
Control System

Support

Organization
Structure

Responsibility Centers

RC

RC
RC

RC
RC

RC

RC

FORMAL
COMMUNACATION:
Activities:
Strategic formulation
Strategic planning
Budgeting
Operational
Performance measurement

MCS
Process
INFORMAL
COMMUNICATION
Activities: direct communication,
Informal meeting, discussion, etc

Strategic Formulation
External Analysis

Internal Analysis

(Economic, Social,Regulation, etc)

(IT, HR, NR, etc)

S W O T

Competencies Adjustment

Strategy

Strategic Planning

Strategic Types:
A, B, C, D

Review: Strategy,
Program, Priority,Budget

Strategic
Planning

Program Types:
A1, A2, A3
B1, B2, B3
C1, C2, C3
etc

Budget

Program
Selection

Selected
Program

Budgeting

Budget is the prime activities in Public Sector

organization
Public Sector Organization: political factor influenced
the budgeting process

Performance Measurement

Management Control
Performance Measurement
System

Reward and Punishment

Mechanism

Compensation
Management