出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：A management control systems (MCS) is a system which gathers and uses information to evaluate the performanceof different organizational resources. This paper used the management control systems for strategic changing. The case study is industrial service operations. There is not adequate theoretical and empirical research on the concept of management control systems as main important of ideas in management accounting literature for decades. This research try to develop two main ideas including extending four dimensions: the management tool, the organizational structure, the use of control system, and the compensation system and also investigating about the interacting these four dimensions.
关键词：management control systems; Strategic Improvement; diagnostic control; service industries.
