Sometimes companies do not realize why the goals of its employees are not aligned with the organization's goals. This presentation identifies the potential problems and possible solutions.

1. MANAGEMENT CONTROL
SYSTEMS
AN OPERATIONAL APPROACH

2. CAUSES OF PROBLEMS IN
MANAGEMENT CONTROL

3. 1. LACK OF DIRECTION

4. 2. LACK OF MOTIVATION

5. 3. LACK OF ABILITIES

6. CONTROL SYSTEMS

7. 1. RESULTS CONTROLS
Results Accountability

8. 2. ACTION CONTROLS
Behaviour restrictions
Pre-action reviews
Action Accountability

9. 3. PERSONNEL CONTROLS
Selection and Recruitment
Training
Provide needed resources
Build a corporate culture
Group-based incentives

10. Presentation based in the paper of Paulino Silva
“Management Control Systems: An Operational
Approach”, published on Contabilidade & Empresas |
May/Jun 2012 | nº 15 – 2ª série.
PAULINO SILVA | paulino@iol.pt