Resumo

BETANCOURT LOPEZ, Juan Manuel  e  SANCHEZ BATISTA, Antonio. The Management Control System and its Impact on Efficiency. Rev retos [online]. 2015, vol.9, n.2, pp. 122-138. ISSN 2306-9155.

The main objective of this research is to design a management control system for making the proper decisions in the enterprises that sells equipment and parts (DIVEP, Spanish acronym), heading to reach economic efficiency. This dynamic system is aimed to accomplish the objectives and goals established in trading enterprises in a short, mean or long term. It offers solutions for control, monitoring efficiency from the perspective of prevent what may happen next. Techniques have been developed in spreadsheets to analyze interactions with data that came from the Exact accounting system and other information sources to achieve, in real time, measurements of the indicators involved, which once combined with desegregation of directive numbers, generate scenarios of future behavior of key outcomes. Results are properly validated every time that the efficiency indicator sustained deterioration is stopped in periods preceding the application of the control procedure. The system is composed of three directed tools: planning, efficiency measurement and final outcome assessment.

Palavras-chave : management control; economic efficiency; economic indicators.

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