Nama : Sulthon Mawardi

Npm : 2002110026

Matkul : International accounting

Management Planning and Control

A. Definition of Management Control System

Management control systems can be categorized and included in the section of applied behavioral
knowledge or what is often called applied behavioral science. This has the meaning of a management
control system as a system that contains various demands on how to run and control a good company or
organization based on various existing assumptions. According to Anthony and Reece (1984: 824)
defines a management control system as a system that has a function in controlling every activity that
occurs within a company in an effort to determine the appropriate strategy to implement and achieve
the company's goals.

B. Management Control System Function

1. Doing proper planning for a company.

2. Perform proper coordination between departments.
3. Doing a good information communication process.
4. Make a decision about something.
5. Motivating workers or human resources working in a company to have behavior or values and
norms that are appropriate to the company's goals.

C. Benefits of a Management Control System

1. The first benefit of the management control system is to be able to find out how far the
program is being carried out by the company.
2. The management control system can also see whether it is in accordance with the standards and
work plans that have been set.
3. The second benefit of the management control system is being able to find out if there are
various deviations that occur in the process of carrying out an activity.
4. The third benefit of a management control system is being able to find out how the time and
resources provided can be fulfilled and utilized by the company properly.