Procedure for the design of a management control system in an organization of research, development and innovation

• Autores: Rivero Villar, Javier; Aguilera Zas, Hansel; Rojas Roque, Lindsay; Oca Martínez, Nivian Montes de; Robaina, Daniel Alfonso
• Año de publicación: 2018
• Idioma: inglés
• Tipo de recurso: artículo
• Materia: Management control; Management control system; Procedure; Strategy; Decision making
• Institución: Universidad Nacional de Misiones

Fil: Rivero Villar, Javier. National Center for Agricultural Health; Cuba.
Fil: Aguilera Zas, Hansel. Institute of Animal Science; Cuba.
Fil: Rojas Roque, Lindsay. National Center for Agricultural Health; Cuba.
Fil: Oca Martínez, Nivian Montes de. National Center for Agricultural Health; Cuba.
Fil: Robaina, Daniel Alfonso. Technological University of Havana José Antonio Echevarría; Cuba.
The organizations claim the incorporation of new tools to manage efforts, resources, skills and adapt to the demands of the environment to gain efficiency and effectiveness in its processes, with this reason it is necessary for management control in organizations reach the place that really belongs and become a means for deploying the strategy throughout the organization and evaluate their performance. This paper aims to propose a method for designing a Management Control System that allows linking the three levels of organizational management and integrate tools for better decision making in organizations. The methods used were group work, the percentage analysis and a alysis of reports, documents and regulations. The main results were obtained from the study of fifteen works related to the subject, of which a procedure consisting of six steps was obtained and its theoretical basis are the proposed by the authors Nogueira (2002), Comas (2013) and Vilar (2014).