Professional Documents
Culture Documents
Designing and
Implementing Management
Control Systems
Introduction
Management control systems are increasingly
called upon to find an appropriate balance
between efficiency and flexibility, between
short- and long-term orientation, between
formal and informal tools and techniques.
Introduction….
Managers are responsible for controlling in the
organization and a manager must improve the effectiveness
of the organization’s control system; as can do a great deal
to improve the effectiveness of their control systems.
Controlling is the last step of management where how the
implemented plan is working is assessed and evasive
actions are taken.
Designing Appropriate MCSs
An effective control system is important for an
organization to run properly and achieve its
goals.
If any part of it is ignored; then controlling the
organization’s resources will be very difficult
for managers.
Designing…..
The evolution of management control systems is
closely linked to changes occurred both in the external
environment and the internal organization, both of
which have become increasingly complex (Golinelli,
2000).
Designing…
MCSs can be designed with an understanding of what
the organization wants the employees to do.
Objectives and, more importantly, strategies that are
organizations.
For example, inventory control is critical in