Management Control Systems: One View of Components and Their Interdependence1
提出管理控制系统应包含绩效测量、战略、组织结构、方向和激励五个组件，强调组件间的相互依赖是系统设计的关键，并通过案例说明设计问题在实践中的表现。
SUMMARY Professor Robert Anthony's statement that ‘control is the process of assuring that the organization does what management wants done’ implies that systems for management control must be broadly conceived. This paper takes the view that a comprehensive view of control systems should include at least five components: performance measurement, strategy, organization structure, direction and motivation. Each of these components reflects management choices, but those choices have implications for the other components. A strategy of dynamic new product development for example, requires a flexible structure, and should have performance measures that relate to the structure and the desired achievements for that strategy. As what is measured signals what is important, the measures provide direction and the basis for incentives and rewards. The interdependence of the components is seen as a key factor in control system design. When the components support each other, the interdependence is a source of strength; conflict or even absence of support among the components can be a source of weakness. This paper describes the components and illustrates ways in which the design of control systems needs to recognize their interdependence. The process of system implementation is also reviewed, as process choices can be independent of design choices. The framework is related to prior research and writing, showing that the components are themselves complex and have been the focus of extensive study. Finally, several teaching cases are decribed in order to show how the design issues may appear in practice and how the framework can be used to help teach management control systems.