本研究最主要的目的在於研究管理控制系統與組織績效之關連，並探討管理控制系統導入前後組織績效之差異。研究之進行係以某軟體資訊公司為研究對象，以流程變革的觀點，透過多時間點之資料分析，獲致以下的研究結論： (一)個案公司導入管理控制機制後能改善組織績效，具備企業投資價值 (二)若無指標管理為基礎，管理控制系統之導入將面臨管理範疇空洞或不易衡量成效的挑戰 (三)管理控制系統導入時若能有高階主管之支持並與績效管理及獎酬制度連結，將使管控機制更具權威性，運行成效更佳 (四)明確的衡量指標及有效運作的管理控制模式，輔佐合適的獎酬系統，將是驅動組織管理效能的成功關鍵因素 (五)企業之管理控制系統在整合各項管理制度後並需搭配管理風格及企業文化才能有最高的效益 而在個案公司重塑管理控制系統，以指標、報表及管理會議，管理策略、營運事務及例外事項之過程中，透過持續觀察其組織績效之變動性，對管理控制系統，本研究亦匯整出下列管理建議： (一)專人專責之管理控制單位成本雖高，但能掌握較佳之管理品質，促進跨部門溝通，並具備較佳之中立性 (二)管理控制機制之核心為財務控制，若財務控制能力太弱，將大大影響管控機制效能 (三)自動化系統能夠擴大管理控制範圍並提升管控效率 (四)企業除可運用管理控制機制於營運管理與監督外，也能善用管控機制協助策略的形成與修正，建立學習性組織 The purpose of this study is to investigate the relationship of management control system and organization performance. The investigated software company restructured the management control system in year 2007 and engaged a series of process improvement for indicator management and management control systems. According to the analysis, the findings and conclusions are: 1.The management control system in studied case can successfully improve organization performance results it’s worthy to invest within enterprises. 2.Measurement is the key element of management control system, in this base, enterprise can clarify what to manage and be able to evaluate the effectiveness and efficiency of management control systems. 3.Top management supports, the streamline between management control system and performance management/rewarding system will upgrade the power of management control systems and boost the operation effectiveness and efficiency. 4.The key successful factors of management effectiveness and efficiency are: clear measurement, effective controlling mode and correspondent rewarding systems. 5.Management control system which consolidated with all policies and fit to management style and corporate culture will operate in a more efficient way and result a better outcomes. According to the analysis findings as above, we would like to give advisories to the company who plan to implement management control systems as attached: 1.Centralized control and monitoring function may cost high but can generate a better management quality with neutral judgments within organization. 2.Financial control quality is the essential of management control quality, the weaker the financial control ability, the much loosed the management control ability will be. 3.Automation of information system can enlarge the management scope and facilitate the management efficiency. 4.The management control system not only helps on operation management and monitoring, but also be able to facilitate the strategy development and adjustment and accelerates the forming of a learning organization.
