업적기준 통제시스템에 관한 연구

Study on the Control System Based on Results Measurement

This paper is focused on management control system. From a management control perspective, strategies should be viewed as useful, but not absolutely necessary, guides to the proper design of an MCS. When strategies are formulated more clearly, more control alternatives become feasible and it becomes easier to implement each form of management control effectively. The common and important category of controls are action controls, personnel and cultural controls, and results controls. Action controls involves ensuring that employees perform(or do not perform) certain actions that are known to be beneficial(or harmful) to the organization. Personnel and cultural controls take steps to ensure that employees will control each others' behaviors. Results controls involve rewarding individuals(and sometimes groups of individuals) for generating good outcomes or punishing them for poor outcomes. The results controls of ROI-type measure cause to make managers excessively short- term oriented, or myopic. When managers' orientations to the short - term become excessive -when the management are more concerned with short-term profit than entity value-the managers are said to be myopic. We car, solve myopic problem by introducing AR(abnormal return), near-perfect indicators of value creation. The results - control ideal would be to hold all employees accountable for the wealth they individually create(or destroy) for the owners of the entities in which they work. This ideal is approachable for top management of publicly traded corporations because for these organizations, the wealth created(returns to shareholders) can be measured directly for any period(such as a year, a quarter, or a month) as the measurement period pin(or minus) the change in the market value of the stock.