Contrast management control system with simple control system. / How management control system can be distinguished from simple control system?

The control processes used by the managers contain the same elements as those in the simpler control systems. However there exists significant differences between the management control system and simpler control system.

a) Management control process entails both planning and control whereas simple control process is concerned with only planning.

b) Management Control process is a manual process involving interaction with human beings whilst simple control process is somewhat non-manual without requiring any interactions with human beings.

c) Controlling functions is done mostly by a single individual in case of simple control process whereas management control process require coordination among individuals since an organization consists of several departments.

d) In simple control process, control is conducted through an external regulating device. In management control process, control is exercised through human control by a superior.