标题：Estrategia, sistemas de contabilidad de gestión y rendimiento en la industria de la conserva de frutas y vegetales Strategy, Management Control Systems and Revenue in Fruit
摘要：The current work was aimed at empirically pointing out the need that the Spanish fruit and vegetable canning companies have of implementing Management Control Systems (MCS) in the core of their organizations, regardless of the strategy they use to improve competitiveness and results. For such purpose, we conducted a study on 73 Spanish more than ten worker companies. The results reveal the positive impact of using Management Control Systems on the revenues of the preserve industry. This indicates that the implementation of said systems in the organizational structure is a relevant competitiveness improving factor for enterprises
其他摘要：The current work was aimed at empirically pointing out the need that the Spanish fruit and vegetable canning companies have of implementing Management Control Systems (MCS) in the core of their organizations, regardless of the strategy they use to improve competitiveness and results. For such purpose, we conducted a study on 73 Spanish more than ten worker companies. The results reveal the positive impact of using Management Control Systems on the revenues of the preserve industry. This indicates that the implementation of said systems in the organizational structure is a relevant competitiveness improving factor for enterprises
关键词：management control systems;competitiveness;profit;sistemas de control de gestión;competitividad;rendimiento;sistemas de controle de gestão;competitividade;rendimento
其他关键词：management control systems; competitiveness; profit
