Management Cybernetics

The 21th century is the era of the empowerment management. With the improvement of the technology and the development of the productive forces, the customer's consuming level is keeping on rising, the competition among the enterprise is intense day by day, and the changes of the economic environment are even more fierce. That will add up the uncertainty of entire market. To acquire the competing advantage, every enterprise is required to use authority in the operating, and to rely on the initiative of the staff to see the chance and meet demands of the consumer, so that it can make the reaction to the uncertainty of the changes in the market immediately. In the era of the empowerment management, to the managers including the board of the directors, the most difficult problem is how to control the organization which must have the springy, innovation, and creativity. The method to solve the problem is to establish and amplify the internal control system in the enterprises.Therefore, this dissertation that is based on the accounting and financial economics, combining economic system and environment in our country at present, is focus on the series problems, such as, enterprises' management control system, the innovation for the tools of the management control, the choice of the management control model, etc. There is much more prolong significance to establish and perfect the system of the enterprises' management control in our country, which is profitable to increase the organizations' competition power.It is only more than sixty years from the beginning of management control research abroad, domestic researchers begin to probe into it from 1990s, the study on it has not formed the intact system yet. Management control theory comes from scientific management sport, it is the whole logic of management accounting. Abroad, developed so far since the fifties of the 20th century, Management control theory go through closed rational view stage, closed natural view stage, open rational view stage, and open natural yiew stage. Modern western management control theory have the following odd characteristics: First, paying attention tostudying the interaction between management control system and economic environment, especially the mutual adaptability of enterprise's strategy and management control tools; Second, devoted to study innovation of management control tools, including the balance score card, activity management, strategic management, value management, etc.; Third, laying particular emphasis on study in management control behavior, seeking relevant relation between management control behavior and organization's performance; Fourth, obtaining materials form questionnaire, carrying on experience analyze mainly.First, the theory circles in our country are sluggish in researching the management control, the contents of which are scrappy, which tend to the research in the tools of the single management control, such as the budget management, standard cost and so on. Second, in the research of the all kinds of the tools, there are not in-depth analysis into the factors of the managers' behavior in the control process. Last, although many scholars made research in the economics and management, and also achieved positive result, we can see there are few research in management system from the angle of the financial accounting. So we view that: that structure the perfect management control theory frame, promote management control tools innovate, set up management control mode meeting the time characteristic of knowledge economy, is the research development trend in management control theory and in practice both at home and abroad.This dissertation amounts to eight chapters: the outline of management control, the content frame of the management control theory, the tools of management control, the behavior factors of management control, the mode of management control, management control in decentralized organization, management control in enterprise group, management control of item. My train of thought of w...