多元化公司管理控制系统研究——一个权变理论研究框架

本文认为管理控制能力是企业多元化的根本动因,管理控制系统是影响多元化公司业绩的关键因素,因而根据多元化公司的管理特点,以权变理论为基础,从管理的计划、组织、领导、人事和控制五大职能出发,在预算技术、集权与分权、报酬激励系统、业绩评价系统、内部协调与整合和信息系统等方面构建了一个多元化公司管理控制系统研究框架。

Diversification company management controlling system research——a mind changing theory research framework

This article point out that the management control is the basic reason of a diversification company,the management control system is the key aspect that influences diversification company's performance.Thus,based on a diversification company's management characteristic,to take the contingency theory as foundation,start with five functions as management: planning,organization,leadership,human resources and control,in order to set up a frame of researching diversification company management control system regarding on budget,centralization and de-centralization,reward incentive system,performance evaluation system,internal coordinate and integration,and information system.