CAJ | 학술논문

管理控制系统（management control system,以下简称MCS）被视为企业在激烈竞争环境下提升自身业绩的良好应对机制。文章基于一项问卷调查,运用结构方程模型,考察了市场竞争强度、MCS与企业业绩三者之间的关系,以实证方法检测竞争环境下MCS影响企业业绩的具体机制。研究发现,市场竞争强度的增加使企业愿意更多地运用MCS;MCS的使用也有利于提升企业的内部经营业绩及客户与市场业绩;市场竞争强度对企业业绩无直接影响,但通过MCS这一媒介可对企业业绩产生间接的正向效应。
관리공제계통（management control system,이하간칭MCS）피시위기업재격렬경쟁배경하제승자신업적적량호응대궤제。문장기우일항문권조사,운용결구방정모형,고찰료시장경쟁강도、MCS여기업업적삼자지간적관계,이실증방법검측경쟁배경하MCS영향기업업적적구체궤제。연구발현,시장경쟁강도적증가사기업원의경다지운용MCS;MCS적사용야유리우제승기업적내부경영업적급객호여시장업적;시장경쟁강도대기업업적무직접영향,단통과MCS저일매개가대기업업적산생간접적정향효응。
Management control system （hereinafter referred to as MCS） is regarded as an efficient mechanism for dealing with fiercely competitive environment and improving corporate performance. Based on a survey, this paper employs structural equation model to empirically examine the relation- ship among market competition intensity, MCS and corporate performance. It arrives at the following conclusions, firstly, the increase in market compe- tition intensity results in firms＇ greater willingness to adopt MCS; second- ly, the adoption of MCS has a positive impact on corporate internal operating performance and customer or market performance; thirdly, the market competition intensity has an indirect positive effect on corporate performance through MCS.