Research On Enterprise Management Control With The Perspective Of Resources And Complex Systems

The role and importance of enterprise management control have changed a lot because of the nowadays environment of economy and society, from the simple mechanical control to organic control within several levels of the whole organization, and from traditional role of strategy execution to taking an important role in strategy formulation. The second rise of the theoretical and practical research of management control has been promoted since the middle of 1990s, along with the more and more complicated organizational structure and strategic management responding to the environment. In the following time, management control theory and practice will continue to being a very important research branch.This paper adopts a different way, the perspective of resource and complex systems, to do the integrated multi-disciplines research on management control. Enterprise management control has been becoming more and more complicated and related to several disciplines and enterprise functions, so this paper has not concerned all the questions of management control. With the new perspective, this research includes the inter relationships between management control and strategic change, the property discussion of management control, a new systems framework, enterprise information system for management control, and a complex theoretical model of management control.With the resource-base perspective and complex-systems perspective of enterprise management as new research angle, considering the new role of management control as connection, these research topics are related to form a research whole, the logic framework of this paper. Firstly, it summarizes and analyzes the relation between management control and strategic change, and point out how MCS support the different types of strategic change; secondly, with the perspective of resource, it discusses the property and internal process of an enterprise, and its management control; and the complexity of enterprise systems and its management control is also analyzed, followed with the design of the system structure, and the contingency analysis of MCS for complex various environment; then this thesis proposes a new framework of management control system considering the new demand and perspective and existed research, and analyzes the relations and flows between its internal elements, and these works build a bridge for the gap between theory and practice; for executing the advanced management control and the new framework, functions and roles that a decision support system should have, are described with a conceptual model of enterprise information systems; based on the complexity analysis of enterprise system and proposed thingkings, the theoretical system model of MCS is firstly proposed, and its hierarchical structure, characteristics and working process are analyzed, which is very significant and meaningful for the further multi-disciplines research of management control; finally, a real-life case study is given to further discuss, illustrate and validate some results of this research.