Management Control Instruments

Abstract

The definition of the dialogue instruments is closely linked to the management of the knowledge that companies want to implement and should contribute to the proper functioning of the management control tools and to the sharing, application, and knowledge creation within the organization. In this chapter, some knowledge management techniques will be presented, which should be defined, taking also into consideration the management control systems to be implemented. In view of the constant changes in the business environment, the company must be market-oriented, and adequate information by segments will be highlighted for decision making. Being important to obtain efficiencies in the realization of internal work processes, the authors also describe some topics of the activity-based costing and activity-based management. As organizations are becoming more complex and decentralized, the information system should also adapt. In this sense, the authors describe organizational types and the adaptation of the management control instruments.