Abstract
Management control is the total of control processes which are conducted by the internal controllers in order to ensure the effectiveness of operating activities. The objective of management control is the effectiveness of operating activities. What is the effectiveness of operating activities? How can it be achieved? The answers to these questions might construct the base and the core of conducting management control, and they also must be resolved firstly. Economics can exactly answer these questions and establish a theoretical basis.
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Zhang, X. (2014). Theoretical Basis of Management Control System. In: Enterprise Management Control Systems in China. Understanding China. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-54715-7_7
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DOI: https://doi.org/10.1007/978-3-642-54715-7_7
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