管理控制系统与企业战略的适配性研究

发布时间：2018-06-13 14:17

本文选题：管理控制系统 + 战略　；参考：《广东财经大学》2017年硕士论文

【摘要】：随着经济全球化和信息化的快速发展,企业的经营环境因此发生了巨大的变化。管理控制系统也越来越受到管理者的重视。但是我国学术界对战略和管理控制系统之间关系的研究比较少,并且大都是理论分析和案例研究。在前人研究的基础上,本文运用实证研究的方法试图探索二者之间的适配性,以期能够为完善我国的管理控制系统与战略之间的关系提供帮助,以及为企业运用管理控制系统实践提供指导。基于权变理论,战略作为一种手段,会影响到管理控制系统的设计。管理控制系统与战略要相互匹配才能提高企业业绩。在本文中,将战略分为差异化战略和成本领先战略,将管理控制系统分为财务管理控制系统和非财务管理控制系统,通过研究发现,差异化战略匹配非财务管理控制系统,成本领先战略匹配财务管理控制系统时才能更好的提高业绩。而管理控制系统的交互作用也会导致战略的变化,从而形成新的战略。本文通过对管理控制系统以及管理控制系统和战略之间的关系进行述评,引出了本文将要讨论的问题。在对相关理论及研究问题梳理的基础上,本文运用问卷调查的方法获得相关数据,然后利用实证分析的方法来研究二者之间的关系。最后对本文的研究进行了总结,并且指出不足之处以及未来的发展方向。
[Abstract]:With the rapid development of economic globalization and information technology, the business environment of enterprises has changed greatly. The management control system also receives the manager's attention more and more. However, there are few researches on the relationship between strategy and management control system in Chinese academic circles, and most of them are theoretical analysis and case studies. On the basis of previous studies, this paper tries to explore the adaptation between the two by using the method of empirical research, in order to help improve the relationship between management and control system and strategy in China. And provides the guidance for the enterprise to use the management control system practice. Based on contingency theory, strategy as a means will affect the design of management control system. The management control system and the strategy must match each other to improve the enterprise performance. In this paper, the strategy is divided into differentiation strategy and cost leading strategy, and the management control system is divided into financial management control system and non-financial management control system. Cost-leading strategy matches the financial management control system to better improve performance. The interaction of the management control system will also lead to the change of strategy, thus forming a new strategy. This paper reviews the management control system and the relationship between the management control system and the strategy, and leads to the problems to be discussed in this paper. On the basis of combing the relevant theories and research problems, this paper uses the method of questionnaire to obtain the relevant data, and then uses the method of empirical analysis to study the relationship between the two. Finally, this paper summarizes the research, and points out the shortcomings and future development direction.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272;F275

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