科技园区入驻组织管理控制系统的构建

Márcia Athayde Moreira, Everaldo Marcelo Souza da Costa, Carlos Augusto Santana de Freitas
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引用次数: 0

摘要

目的:本研究强调管理控制系统(MCS)模型,旨在分析关岛科技园区公司管理控制系统的结构,从而衡量其管理流程的结构化水平。 研究方法:这是一项探索性研究,采用定量方法,通过对关岛科技园 15 家企业进行调查。 结果结果表明,入驻企业拥有结构化的管理控制系统,更加重视计划标记和结果控制,而文化和行为控制的结构化程度较低,这与管理人员对使用管理控制系统的重视程度所得出的结果一致。结论是,参与研究的企业在计划和运营控制之间进行了平衡管理,但需要采取行动,鼓励使用有助于传播文化和行为控制的管理工具。研究的贡献:作为一项实际贡献,本研究从用户需求出发,为改进科技园区管理做出了贡献。在学术贡献方面,我们认为,了解哪些管理因素发展得最好,哪些管理因素需要发展才能达到令人满意的管理控制系统水平,这对于确定管理流程的内部发展政策至关重要,因此,在研究的社会贡献方面,理论改进有利于企业家及其企业,并为科技园生态系统和整个社会带来利润。
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Structuring of management control systems by resident organizations in technological parks
Purpose: The present research emphasizes the models of management control system (MCS), with the objective of analyzing the structuring of Guamá Science and Technological Park companies MCSs, allowing to measure the level of structuring of their management processes.  Methodology: This is exploratory research developed with a quantitative approach, through a survey, applied in 15 enterprises at Guamá Science and Technological Park.  Results: The results indicated that resident entrepreneurs have structured management control systems, with greater emphasis on planning markers and results control and less structuring of cultural and behavioral controls, in line with the results obtained with the importance attributed by managers to the use of MCS. It was concluded that the companies participating in the research conduct a balanced management between planning and operational control, with the need to conduct actions to stimulate the use of management tools that help in dissemination of culture and behavioral controls. Contributions of the Study: As a practical contribution, this study contributed to improvement of technological Parks management, from the mapping of the needs of their users. As an academic contribution, we believe that understanding management factors that are best developed and those that need to be developed to achieve satisfactory levels of management control systems is critical for definition of internal development policies of management processes, thus, moving forward for the social contribution of the research, the theoretical improvement favors entrepreneurs and their ventures, with profits for ecosystem of technological parks and for general society.
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