Summary: | 碩士 === 輔仁大學 === 國際創業與經營管理學程碩士在職專班 === 105 === Until now it was believed that the Management Control Systems (MCS)
were harmful to the start-ups. Recent studies show that it could not because the
combination of control mechanisms in management with an entrepreneurial spirit
can bring positive results for the businesses, giving them the possibility to reach
the created goals in a controlled manner.
The aim of this thesis is to study and analyze the existent literature if the
usage of MCS practices can be positive for the small and medium enterprises, as
well as elaborate a research about the interaction of the MCS with different parts
and roles of a company, the different existing theories about MCS, estimate the
importance the MCS should have in the board of directors of the SMEs, and
suggest the best way introduce and run these systems in a small and medium firm.
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