Objectives of management control system (MCS)

What purpose management control system fulfills?  / What are the objectives of management control system?

Control is one of the important functions of management. Control ensures the proper execution of these functions. The manager exercise certain degree of control over the actions of his/her subordinates so that all the delegated authority is being performed properly. A sound management control system is needed to meet the following purposes:

a) To measure Progress:

Every organization makes a plan where the fundamental goals and objectives are established. The managers need to exercise certain degree of control to measure the progress towards these goals.

b) To uncover deviations:

If there occurs any deviation from the desired goals then the manager need to execise control system to detect the deviation before the intensity level becomes so high.

c) To indicate Corrective action:

Controls are required to recommend remedial actions which will open avenue to eliminate all sorts of irregularities and deviations from the process to reach the targeted points.

To recapitulate, a sound management control system not only reveals deviation but also suggests the corrective action required to overcome.

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