USING MANAGEMENT CONTROL TO ALIGN ORGANIZATIONAL STARTEGIES AND TO MEASURE PERFORMANCES Pete Ştefan Babes-Bolyai University, Faculty of Economics and Business Administration, 58-60, Teodor Mihali Street, Cluj-Napoca, Romania Email: stefan.pete@econ.ubbcluj.ro; Tel: 0264-418658 Popa Irimie Emil Babes-Bolyai University, Faculty of Economics and Business Administration, 58-60, Teodor Mihali Street, Cluj-Napoca, Romania Email: irimie.popa@econ.ubbcluj.ro; Tel: 0264-418652, int. 5806 Volkán Ildikó Réka Babes-Bolyai University, Faculty of Economics and Business Administration, 58-60, Teodor Mihali Street, Cluj-Napoca, Romania Email: v_reka@yahoo.com; Tel: 0264-418652, int. 5808
Practice shows that, in order to improve internal and external …ver más…

In time Anthony developed a model that differentiated three planning and control functions: -Strategy formulation was concerned with establishing goals and objectives, strategies and policies, defining resources and policies used to achieve those objectives and goals. This function is oriented towards external environment and operates with strategic decisions on long term. This fed into -Management control, which was concerned with the implementation of strategies and assures that resources are obtained and used effectively and efficiently in order to achieve objectives. This function operates with tactic decisions. -Task control, which comprised the efficient and effective performance of individual tasks. This function is oriented towards internal environment and operates with current decisions. Otley argued that such a separation was unrealistic and that management control was ―intimately bound up with both strategic decisions about positioning and operating decisions that ensure the effective implementation of such strategies‖.535 Building on Anthony‘s earlier definition, in 2000 Anthony and Govindarajan defined management control as ―a process by which managers at all levels ensure that the people they supervise implement their