为了实现管理控制系统,管理必须协调所有的尸体组织(Dechow & Mouritsen,2005)。从这个新的开发策略。创建的每个策略是使用管理控制系统实现的工具,人力资源部门、财务部门的正常运转等。公司的管理控制系统的所有人员必须参与塑造公司的目标和未来的行动。在设计阶段将挑战基于管理控制的类型和原因。西蒙斯(1990)提出了四个类别的MCS即1)诊断控制系统,2)边界控制系统,3)交互系统,4)信仰体系。为每个这些观点有必要MCS开发不同。从所有的基本类别评估做的,是否获得期望的结果。在设计经理的任务是需要识别正确的类型。他们需要找到合适的MCS设计可以帮助他们最大化他们的作战效能。在上述任何一个类型会导致增加的有效性,他们中的一些人根据情况可能会限制员工的创造力和创建工作的依赖。诊断措施系统通常确定评估优化和其他控制系统是有用的,以确保负面影响员工创造力是减轻(木村和Mourdoukoutas,2000)。然而当使用它们成为至关重要的问题和设计。这里存在识别所需设计的管理能力的挑战,金融资源约束和更多。通常MCS评估结果在不同的方法,这是另一个设计水平的挑战。期望的结果可能会与实际结果的完成任务。这是一种评价方法。另一种方法是通过行为控制,人员管理。换句话说,公司的内部流程必须健壮。
这些形式的评估需要控制的方式开发适合的原因。通过检查内部行为的外部结果根据一些专家将成为增强。然而每个任务的检查不会是可行的。总有预算限制为每个任务分配。一些任务进行只保留一个金融视角。人们努力实现有限资源的任务。在这种背景下可以设计权衡的主要挑战。什么因素应优先考虑和别人应该排除设计。Malmi et al(2005)(引用在哈马德,2010)认为,MCS是一个集成的系统。这背后的原因的观点是,MCS必须理解组织不同层次的需求。一个组织是一个非常复杂的实体。这是一个许多工具和演员(哈米德,2010)。在这种背景下的MCS有效率必须有一个非常全面的使用环境。它必须能够评估组织演员、行为,会计方面,管理方面等等。除了MCS也会感知的内部和外部环境的担忧。为实现这一目标,设计必须全面,但实际上有许多真正的时间限制,不能得到满足。
In order to implement Management Control Systems, the management will have to coordinate all the bodies of the organization (Dechow, & Mouritsen, 2005). From this new strategies are developed. Each strategy that is created is implemented using management control system tools, Human resource division, finance division etc. For proper functioning of the management control system all the personnel of the company must be involved in shaping the goals and future actions of the company. In the design stage would be challenges based on the type of management control and the reasons for why it is developed. Simons (1990) presents four categories of MCS namely, 1) Diagnostic control systems, 2) Boundary control systems, 3) Interactive systems, 4) Belief systems. For each of these perspectives it is necessary that the MCS be developed differently. The basic category from which all evaluations are done is in that of whether the desired result is obtained. In the context of designing the right type managers are tasked with needs identification. They need to find the right MCS design that could help them maximizes their operational effectiveness. While any one of the above types would result in increase of effectiveness, some of them based on situation could limit employee creativity and create dependency in working. Diagnostic measures systems are usually identified for evaluating optimization and the other control systems are useful for ensuring that the negative effects on employee creativity are mitigated (Kimura and Mourdoukoutas, 2000). However when to use them becomes a question of prime importance and design. Here there exist challenges of management capability of identifying the needed design, financial resource constraints and more. Usually the MCS evaluated results in different method and this is yet another design level challenge. The desired result could be compared to the actual result of the completed task. This is one type of evaluation method. Another method is by behavioral control, people management. In other words the internal process of the company must be robust.
These forms of evaluation will require the controls to be developed in ways that suit the cause. By checking the internal actions the external results would be become enhanced according to some experts. However the checking of each task would not be feasible. There are always budgetary constraints for each task assigned. Some tasks are carried out keeping only a financial perspective. People strive to achieve the tasks with the limited resources available. In such a context the main challenges could be the design tradeoffs. What factors should take precedence and what others should be left out of design. Malmi et al (2005) (as cited in Hamad, 2010) argued that MCS is an integrated system. The reasoning behind this argument is that MCS will have to understand needs of organization are different levels. An organization as such is a very complex entity. It is a combination of many tools and actors (Hamed, 2010). In this context for an MCS to be efficient there has to be a very comprehensive usage context. It has to be capable of evaluating organizational actors, behaviors, accounting aspects, managing aspects and more. In addition the MCS will also have to be perceptive of the concerns of both the internal and the external environment. To achieve this, the design would have to be all comprehensive, but there are many real time constraints that cannot actually be met.