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VOL. 12, ISSUE 3 (2026)
Implementation of management control system in employee performance improvement, strategic planning and budget planning
Authors
Tika Semida Hasugian, Darti Djuharni
Abstract
In the era of competition growing business competitive, every company sued for capable manage source Power in a way effective and efficient so that it can maintain sustainability business as well as reach objective organization. Companies in reach objective organization will each other compete for reach the purpose. Every company must own responsible and professional managers, to can operate company and not may deviate from the rules that have been set, one of the factors that play a role important in achievement objective the is implementation System Control Management (SPM). System Control Management is a series of processes used by management for ensure that all over activity organization walk in accordance with strategy, goals, and plans that have been set. System control designed for reach harmony between achievement objective personal for reach objective organization. In the company in the form of Commanditaire Vennootschap (CV), application System Control Management own a very important role Because part large CV is ongoing business develop and face various challenges, such as limitations source power, change market conditions, increasing competition, as well as demands improvement quality product and service. Conditions the require company own system capable control direct all over activity organization to run in a way effective. The method used in study this is an interview in-depth and study documentation. Results in study this is Without existence system good control, company will experience difficulty in ensure that every employee Work in accordance with the targets and standards that have been determined. Strategic planning helps company set direction business, determine objective term short and term long, identify opportunities and threats, as well as compile the right steps in face dynamics environment business. Formulated strategies with Good will make it easier company in take right decisions and improve Power competition. Planning budget is instrument functioning control as guidelines in allocate source Power company in a way efficient. With existence planning good budget, company can control costs, minimizing waste, increase efficiency use of funds, as well as support achievement of company targets
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Pages:276-285
How to cite this article:
Tika Semida Hasugian, Darti Djuharni "Implementation of management control system in employee performance improvement, strategic planning and budget planning". International Journal of Commerce and Management Research, Vol 12, Issue 3, 2026, Pages 276-285
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