The Use of Management Control Systems and Operations Management Techniques

It is well known that both management control systems (MCSs) and operations management (OM) are related to firm performance; however, an integrated st udy that involves MCS and OM within the context of firm performance is still lacking. This research aimed to examine th...

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Autores principales:	Edelcio Koitiro Nisiyama, José Carlos Tiomatsu Oyadomari, Chen Yen-Tsang, Andson Braga de Aguiar
Formato:	article
Lenguaje:	EN PT
Publicado:	FUCAPE Business School 2016
Materias:	management control system operations management techniques performance diagnostic use interactive use Business HF5001-6182
Acceso en línea:	https://doaj.org/article/5afdabcc0a1f43b290ef82ad0ecd6d89
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spelling	oai:doaj.org-article:5afdabcc0a1f43b290ef82ad0ecd6d892021-11-11T15:48:06ZThe Use of Management Control Systems and Operations Management Techniques1807-734Xhttps://doaj.org/article/5afdabcc0a1f43b290ef82ad0ecd6d892016-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=123044248003https://doaj.org/toc/1807-734XIt is well known that both management control systems (MCSs) and operations management (OM) are related to firm performance; however, an integrated st udy that involves MCS and OM within the context of firm performance is still lacking. This research aimed to examine the relationships among the use of MCSs and OM techniques and firm performance in the Brazilian auto parts industry. Simons’ levers of cont rol framework was used to characterise the uses of MCSs, and OM techniques, such as total quality management (TQM) and continuous improvement programmes, were adopted. The results obtained through the structural equation modelling indicated that the diagno stic use of MCSs is positively associated with the goals of cost reduction. In addition, the interactive use of MCSs is positively associated with the objectives of introducing new products, which is consistent with previous research. Additionally, OM tech niques are positively related to cost reduction but have no direct relationship with the introduction of new products.Edelcio Koitiro NisiyamaJosé Carlos Tiomatsu OyadomariChen Yen-TsangAndson Braga de AguiarFUCAPE Business Schoolarticlemanagement control systemoperations management techniquesperformancediagnostic useinteractive useBusinessHF5001-6182ENPTBBR: Brazilian Business Review, Vol 13, Iss 2, Pp 56-82 (2016)
institution	DOAJ
collection	DOAJ
language	EN PT
topic	management control system operations management techniques performance diagnostic use interactive use Business HF5001-6182
spellingShingle	management control system operations management techniques performance diagnostic use interactive use Business HF5001-6182 Edelcio Koitiro Nisiyama José Carlos Tiomatsu Oyadomari Chen Yen-Tsang Andson Braga de Aguiar The Use of Management Control Systems and Operations Management Techniques
description	It is well known that both management control systems (MCSs) and operations management (OM) are related to firm performance; however, an integrated st udy that involves MCS and OM within the context of firm performance is still lacking. This research aimed to examine the relationships among the use of MCSs and OM techniques and firm performance in the Brazilian auto parts industry. Simons’ levers of cont rol framework was used to characterise the uses of MCSs, and OM techniques, such as total quality management (TQM) and continuous improvement programmes, were adopted. The results obtained through the structural equation modelling indicated that the diagno stic use of MCSs is positively associated with the goals of cost reduction. In addition, the interactive use of MCSs is positively associated with the objectives of introducing new products, which is consistent with previous research. Additionally, OM tech niques are positively related to cost reduction but have no direct relationship with the introduction of new products.
format	article
author	Edelcio Koitiro Nisiyama José Carlos Tiomatsu Oyadomari Chen Yen-Tsang Andson Braga de Aguiar
author_facet	Edelcio Koitiro Nisiyama José Carlos Tiomatsu Oyadomari Chen Yen-Tsang Andson Braga de Aguiar
author_sort	Edelcio Koitiro Nisiyama
title	The Use of Management Control Systems and Operations Management Techniques
title_short	The Use of Management Control Systems and Operations Management Techniques
title_full	The Use of Management Control Systems and Operations Management Techniques
title_fullStr	The Use of Management Control Systems and Operations Management Techniques
title_full_unstemmed	The Use of Management Control Systems and Operations Management Techniques
title_sort	use of management control systems and operations management techniques
publisher	FUCAPE Business School
publishDate	2016
url	https://doaj.org/article/5afdabcc0a1f43b290ef82ad0ecd6d89
work_keys_str_mv	AT edelciokoitironisiyama theuseofmanagementcontrolsystemsandoperationsmanagementtechniques AT josecarlostiomatsuoyadomari theuseofmanagementcontrolsystemsandoperationsmanagementtechniques AT chenyentsang theuseofmanagementcontrolsystemsandoperationsmanagementtechniques AT andsonbragadeaguiar theuseofmanagementcontrolsystemsandoperationsmanagementtechniques AT edelciokoitironisiyama useofmanagementcontrolsystemsandoperationsmanagementtechniques AT josecarlostiomatsuoyadomari useofmanagementcontrolsystemsandoperationsmanagementtechniques AT chenyentsang useofmanagementcontrolsystemsandoperationsmanagementtechniques AT andsonbragadeaguiar useofmanagementcontrolsystemsandoperationsmanagementtechniques
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The Use of Management Control Systems and Operations Management Techniques

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