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1、ijcrb.webs.comOCTOBER2010INTERDISCIPLINARYJOURNALOFCONTEMPORARYRESEARCHINBUSINESSVOL2,NO6ListedinULRICHSManagementControlSystemHamedArmeshFacultyofManagement,MMU,MalaysiaDr.HabibollahSalarzehi,Dr.BaqerKordFacultyofManagement,UniversityofSistanandBaluchestanAbs
2、tractAmanagementcontrolsystems(MCS)isasystemwhichgathersandusesinformationtoevaluatetheperformanceofdifferentorganizationalresourceslikehuman,physical,financialandalsotheorganizationasawholeconsideringtheorganizationalstrategies.Finally,MCSinfluencesthebehavio
3、uroforganizationalresourcestoimplementorganizationalstrategies.Keywords:Management,Control,Systems1.IntroductionTointroducethistopicandunderstandingtheimportanceofmanagementcontrolsystemweknowthatInthepresentglobalisedworld,organisationsneedtousemanagementcont
4、rolsystemsthatgobeyondthestrategiesthatfocusonacquisitionoftechnologyandlogisticswhicharenotsufficienttogivetheorganisationsustainedlong-termcompetitiveedgeoveritscompetitors.ManagementControlSystems(MCS)asdefinedbyAnthony(citedbyLangfield-Smith,1997)istheproc
5、essbywhichmanagersensurethatresourcesareobtainedandusedeffectivelyandefficientlyintheaccomplishmentoftheorganizationsobjectives.MCSisasystemusedinanorganizationwhichcollectsandusesinformationtoevaluatetheperformanceoftheorganizationalresourcesthatwilleventuall
6、yinfluencethebehaviouroftheorganizationtoimplementorganizationalstrategies.ThispaperwilllookintoissueswithinMCSsuchastransactioncosteconomicsandtransferpricing.AlsoconsideredinthispaperisalookofMCStoolsandtechniques,suchasbudgetingasapowerfulcontrolmechanismin
7、organizations,businessperformancemeasurementsystemsaswellasbalance-scorecardwithitsimplementationissuesTheterm``managementcontrolsystems''meanstheuseofanumberoftechniquesinorganisationstoobserveandevaluateemployeeperformanceagainstcertainmanagementCOPYRIGHT©20
8、10InstituteofInterdisciplinaryBusinessResearch193ijcrb.webs.comOCTOBER2010INTERDISCIPLINARYJOURNALOFCONTEMPORARYRESEARCHINBUSINESSVOL2,NO6targets.Therefore,conventionalmanagementco