PENGGUNAAN LEVERS OF CONTROL DALAM SISTEM PENGENDALIAN MANAJEMEN SERTA PENERAPANNYA DI INDONESIA

Abstract

The application of Management Control Systems (MCS) is expected to increase monitoring and providing information related to the implementation and formulation of strategies. Levers of Control (LOC) is then used as the right approach to achieve strategic control in the management control system in the organization. This research will look at how to use the levers of control in an organization's Management Control Systems and see how the role of the culture and environment of an organization in Indonesia affect the implementation of the levers of control in Management Control Systems. The research was conducted descriptively with a literature study research technique. The research results show that the environment and culture within an organization have a role in adjusting the LOC used in the management control system.