What is the definition “Management Control Systems”?

Management Control Systems usually are not defined clearly in some books, so author aims to explain it based on the definition of each component.

There are three components in regards to Management Control Systems, which are:

1. Management

2. Control

3. Systems

Management means all people involved in an organization working together to reach goals,

Control is a device to ensure all the strategic intentions are attained,

Systems mean the prescribed & repetitious way of carrying out activities.

Based on those three components, it could be concluded that Management Control Systems are the prescribed & repetitious way of carrying out how the managers make sure all people involved in the organization act in manner of organization’s goals (Anthony, 2007).

Management Control Systems (MCS) simply mean the systemized control device to make sure the strategies set by managers are attained.

The broad view of Management Control Systems is explained below:

Source:

Anthony, R. N. (2007). Management Control Systems. New York: McGraw-Hill.