Research On Management Control System Of State-Owned Coal Corporate Based On Organizational Architecture

The research of this dissertation started from the background of stated-owned coal mine industry reorganization status, disclosed the serious management control problems in the process of Chinese coal mine enterprises reorganization through presented the realities of these coal mine groups. This paper introduced a conception "Organizational Architecture" which is including three factors:Decision right assignment, performance evaluation and rewards system, then designed a management control system based on this conception, but enlarged three factors into four mechanisms which are organizational structure design, corporation governance, performance measure and reward system, in addition, proposed a control guarantee system which is organization culture. This management control system is oriented by organization strategy, the control objects is the behavior of managers. In order to compare how heavily these factors affect managers, we used questionnaire to inquire the correlation between them, then drew a conclusion that performance measure system is the most important factor which is deeply affect management behavior. According to this conclusion, this paper expanded a detail management control system based on the reality of China coal mine corps which is emphasized on definition of index of performance measure system, then use Shandong Province Coal Mine Corporate reorganization as a case, supplied them with a practical management control system based on organizational architecture.