An Analysis of Management Control System and Organization Performance--in case of a software company

• Main Authors: Teresa Chen, 陳鳳珍
• Other Authors: Tung-chun Huang
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/91030141801556952557

碩士 === 國立中央大學 === 人力資源管理研究所碩士在職專班 === 97 === The purpose of this study is to investigate the relationship of management control system and organization performance. The investigated software company restructured the management control system in year 2007 and engaged a series of process improvement for indicator management and management control systems. According to the analysis, the findings and conclusions are: 1.The management control system in studied case can successfully improve organization performance results it’s worthy to invest within enterprises. 2.Measurement is the key element of management control system, in this base, enterprise can clarify what to manage and be able to evaluate the effectiveness and efficiency of management control systems. 3.Top management supports, the streamline between management control system and performance management/rewarding system will upgrade the power of management control systems and boost the operation effectiveness and efficiency. 4.The key successful factors of management effectiveness and efficiency are: clear measurement, effective controlling mode and correspondent rewarding systems. 5.Management control system which consolidated with all policies and fit to management style and corporate culture will operate in a more efficient way and result a better outcomes. According to the analysis findings as above, we would like to give advisories to the company who plan to implement management control systems as attached: 1.Centralized control and monitoring function may cost high but can generate a better management quality with neutral judgments within organization. 2.Financial control quality is the essential of management control quality, the weaker the financial control ability, the much loosed the management control ability will be. 3.Automation of information system can enlarge the management scope and facilitate the management efficiency. 4.The management control system not only helps on operation management and monitoring, but also be able to facilitate the strategy development and adjustment and accelerates the forming of a learning organization.