The impact of management control on the human factor and consequently on enterprise performance

AuthorNicoleta Cristina Matei - Marin Tole - Dumitru Mihai Nedelescu
PositionSenior Lecturer, Ph.D., 'Nicolae Titulescu' University, Bucharest, Romania - Professor, Ph.D., Romanian-American University, Bucharest, Romania - Senior Lecturer, Ph.D., Romanian-American University, Bucharest, Romania
Nicoleta Cristina Matei, Marin Tole, Dumitru Mihai Nedelescu
LESIJ NO. XIX, VOL. 1/2012
Nicoleta Cristina MATEI *
Marin XOLE **
Dumitru Mihai NEDELESCU ***
The current economic environment where enterprises run their activities is characterized by
diversified, competitional supply, superior to the demand; a supply that is heterogenous, unstable
both quantitatively and qualitatively; comprising numerous technical as well as technological
mutations. Under these circumstances, enterprise managers must ensure the achievement of
objectives and performance. In order to accomplish these, human, financial, material resources are
to be used. The limits imposed by the usage of financial and material resources can be compensated
for by means of the creativity and innovation pertaining to employees, therefore, the success of an
enterprise becomes closely related to the capitalization of staff intelligence and skills, while the
human resource becomes important for the management control by means of which an enterprise
makes sure that its activities run according to plan and that objectives are met. The paper presents
the impact of management control on the human factor and further to the enterprise performance,
strategies of employee motivation, aspects regarding the use of plans as objectives, as well as aspects
concerning the use of control techniques regarding the assessment of results.
Keywords: performance, management control, control techniques, strategies of employee
The main objective of an enterprise is performance, creating added value, i.e. a positive value
obtained from the running of activities after the remuneration of all participant factors, including the
enterprise capitals.
’Performance […] can have at least three meanings or connotations: success, the result of an
action or the action itself […]. Performance shows capacity for progress, due to constant efforts. The
term performance is the bearer of an ideology of progress, effort, of always striving for the better.’
(A. Bourguignon, 1997)
For an enterprise to be performant, it needs to set up and have the capacity to reach strategic
objectives by means of efficient usage of all current means, or, to put it differently, to be
simultaneously efficient and efficacious.
Reaching strategic objectives can be achieved by doing certain activities by the enterprise
employees under the managers’ guidance. ’The process meant to motivate and incite the people in
charge into doing activities conducive to the reaching of organization objectives’ is management
control. (R.N. Anthony, 1965)
* Senior Lecturer, Ph.D., “Nicolae Titulescu” University, Bucharest, Romania, (e-mail:
** Professor, Ph.D., Romanian-American University, Bucharest, Roman ia,(e-mail:
*** Senior Lecturer, Ph.D., Romanian-American University, Bucharest, Romania, (e-mail:

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