Which of the following is a characteristic of a management control system?
A) It gathers key information that aids in the process of making decisions
B) It encourages short-term profit planning
C) Helps managers to act rapidly and with autonomy
D) It deals with coordinating planning across the organization and is not concerned with behavioral aspects of managing

Question

Quizplus · Accepted Answer

Gathering key information that aids in decision-making is a primary characteristic of a management control system. The system provides data needed for planning, controlling, and evaluating performance.

Answer: B 
 Encouraging short-term profit planning is not a characteristic of a management control system. While management control systems do focus on financial performance, they also consider non-financial measures and are concerned with long-term success.

Answer: C 
 The characteristic of helping managers act rapidly and with autonomy is not specific to a management control system. Instead, it is a feature of decision-making frameworks or organizational structures that delegate decision-making authority to managers.

Answer: D 
 Coordinating planning across the organization is a characteristic of management control systems, but it is not the only one. Management control systems are also concerned with evaluating and correcting performance, providing feedback to managers, and using information to achieve organizational goals. Additionally, while management control systems do not ignore behavioral aspects of managing, they primarily emphasize financial and operational control.

Which of the Following Is a Characteristic of a Management