| Management control is the mechanism that makes organization members go towards the strategic objectives of the organization, and it is an important driving force behind healthy development of enterprises. When our country’s economy competition becomes increasingly fierce, companies which are in their efforts to expand the external market is also gradually began to pay attention to the cultivation of enterprises’"internal force", promotes the improvement of enterprise performance by its own effective management control. So, the company urgently needs a scientific management idea which can solve various problems faced in the enterprise management, and the voice of management control study is increasing.Recently, the researches on management control systems (MCS) mainly focus on its influencing factors. There are fewer studies on the relationship between MCS and organization performance. Whether effective implementation of MCS can improve organization performance in practice,? This paper will through the case study to analyze the problem.By the case study, the main purpose of this paper is to:(1) Analyze organization internal environment impact on MCS from three aspects:organization scale, organization structure and competitive strategy.(2) Analyze what MCS impact on organization performance. Organizational performance is decomposed into internal operating performance, market performance and financial performance.(3) Compare with German enterprises which use MCS maturely. Find out the differences, and summarize the points are worth our enterprise to use for reference.This paper selects two our state-owned enterprises:Dalian DCW Group Limited and Dalian chemical group Co., LTD., and two German dominant enterprises:Deutz (Dalian) Engine Co., Ltd. and Tenneco-Eberspaecher (Dalian) Exhaust System Co., Ltd., as the case analysis sample. We draw the following conclusions by questionnaires and depth interviews:At first, Sino-German control mode are different, the most distinctive feature of the German control model is to separate management control and financial accounting, lifting management control to the management level solely. But our management control is scattered in the process of organization management. Secondly, there is not obvious relationship between organization size and MCS. Compare with the mechanical organization, organic organization’s MCS is more efficient. Compared with organization which uses low-cost strategy, enterprise’s information which uses differentiation strategy is higher on scope and aggregation, but there are no significant differences on management control function. Next one, effective MCS ultimately promotes the organization’s financial performance indirectly by impacting on internal operating performance and market performance.Combined with the conclusion of case studies, this paper proposed four suggestions for our enterprises at the end of the paper:First, enterprises need to enhance and improve management control. Second, our enterprises should not singly set management control department, but integrate management control activities which originally used to scatter everywhere in the management aspects together. And offer analysis report based on accounting information, play the role of supervision and coordination. Third, rational safeguard function can make the enterprise efficiency by producing professional questions step by step in the key link of management. This is the best reflect of management control features like planners. The last one, our enterprises should improve accounting information system to grasp the control link in the system. |
