Research on selection of enterprise management-control model based on mahalanobis distance

Abstract

Objectivity deficiency always takes place during the selection of management control model for enterprise groups. Mahalanobis Distance is introduced in this article in order to solve this problem. Initially, the existing research results are summarized and shortcomings of researches on hand are pointed out. Ultimately, based on the different characters of each model, this paper has focused on the matching relationship between the model and influencing factors, and put ideal points forward to each of the three control models. Finally, with the discussion of the introduction of Mahalanobis Distance, this article has figured out that, instead of using a single certain model, an enterprise group should take the mixed control model into consideration, which can be suitable for both the integration of the whole group and the adaption of subsidiaries. © Springer-Verlag Berlin Heidelberg 2013.