论文代写:管理控制系统
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。
坎宁安(1992)提出了两种管理控制系统比四类模型简单。输入/输出的类别,类别和行为类别。更容易管理控制系统是专为前者,但后者的上下文中的行为类别可能会有困难,因为它涉及到人的行为,这可能是一个挑战。这些类别相互互补(坎宁安,1992),因此会增加了一层复杂性的交互问题。
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.
Cunningham (1992) presents two categories of Management control system which is simpler than the four category model. The categories are that of the input/output categories and the behavioral categories. It would be easier for the Management control system to actually be designed for the former, but in the context of the latter which is the behavioral categories there might be difficulty as it involves behavior of the people involved and this might be a challenges. These categories mutually complement each other (Cunningham, 1992) and hence the interactions would add another layer of complexity to the problem.