管理控制系统将从不同的结构基本上访问和分析信息的组织与人力资源、财务和评估他们的表现对组织目标(哈米德,2010)。这样做,MCS将改变组织的行为和工作。的组织被认为是一个有益健康的实体的生产实体组织开发。每一个组织部门的协议由MCS评估。这是一个控制点,所有的系统设计进行了研究,需要的是这里提到的任何必要的更改。这是一个健康的功能组织的观点。简言之,它是代表人力资源管理者所使用的所有设备和系统,以确保他们的团队与公司目标保持一致(Malmi & Brown,2008)。在这种背景下,本文将批判性讨论高层管理可能面临的挑战,在设计和实施有效的管理控制系统在组织中。
Management control system will basically access and analyze information from the different structures of the organization like human resource, financials and more to evaluate their performance with respect to organizational objectives (Hamed, 2010). In doing so, MCS will change the behavior and working of the organization. The organization is considered as a wholesome entity from which the productive entities of the organization are developed. The protocols of each of the organization departments are evaluated by the MCS. This is a control point where all the system designs are studied and any requisite changes that is needed is mentioned here. It is a wholesome perspective of the functions of the organization. In short it is representative of all devices and systems used by the workforce managers to ensure their teams are aligned with company objectives (Malmi, & Brown, 2008). Within this context, this essay will critically discuss the challenges that top management may face when designing and implementing effective management control systems in organizations.
The ultimate notion of any business transaction is to satisfy customer needs. The company should do a balancing act and ensure steps to keep the customer satisfied. Many analysts suggest that it is the customer who ultimately brings the business and it is important to make strategic plans from a customer’s perspective. This interaction layer would have to be considered in design. Finally there should be a fostering environment for the company employee to constantly evaluate him or herself and take efforts to gain knowledge. This elemental change would bring positive dynamics to the organization. Entering these non-tangible factors for MCS evaluation would be challenging.