Management Control Instruments' Characterization

Abstract

A number of important themes should be the basis of the definition of management control tools, through the collection and production of the necessary information for monitoring the activity and its competitive context and management control adequacy at different business development stages with very different planning and controlling requirements. In addition to the use of management control instruments for piloting the activities, they can also be instruments conducive to behavior modulation and dialogue. This chapter gives a description of management control instruments and their pilot function, and as guides of behavior and dialogue. The various models of organizational performance evaluation are also described.