A Research On The Basic Framework Of Management Control System

The construction for the basic framework of Management control system is a complicated systematic engineering, and an important support which answering the uncertainty of internal and external environment effectively in the organization and maintaining a sustainable competitive advantage. This thesis choose the enterprise management control system as its research object, and in depth study by utilizing Systems Theory, Cybernetics, Management, Accounting and other disciplines of theoretical tools and method, In theory, This thesis is aimed at establish a basic framework for management control systems, which could avoid turbulence and out of control for the change of business environment, and provide some positive instruction and help to management control of enterprises in the future.In the process of our research, management control system of enterprise is viewed as open system. The thesis, summarized and reviewed the effect of the key environmental variables on management control system, analysis and select the model of enterprise management control system which is suit for the current environment, that is, the model of open-rational management control system. According to the theory of Cybernetics, this thesis takes in depth study on the control mechanism and the mode of operation of management control system. In the process of management control system, the thesis try to use the combination method of feed-forward control and feedback control system, focus on problems in the aspects of theory construction and practical application, and thus aim at the construction of management control system which can help managers coordinate and direct all departments to improve efficiency, stimulate employee creativity, then achieve the enterprise's overall objectives.Comparing the existing research works, the research in this thesis has the following characteristics:1. proposing a systematic theory frame of enterprise management control system; 2. defining and discussing the key environmental variables which effect of the management control system based on the existing research; 3. proposing use the combination method of feed-forward control and feedback control system in the process of management control system.