IMPLEMENTATION OF RESULT CONTROL AND ACTION CONTROL TO IMPROVE COMPANY PERFORMANCE

Selvy De BALQIS (), T. Khairunnisa (), Iskandar Muda () and Alexandru-Mircea Nedelea ()
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Selvy De BALQIS: Universitas Sumatera Utara,20155, Indonesia
T. Khairunnisa: Universitas Sumatera Utara,20155, Indonesia
Iskandar Muda: Universitas Sumatera Utara,20155, Indonesia
Alexandru-Mircea Nedelea: Stefan cel Mare University of Suceava, Romania

European Journal of Accounting, Finance & Business, 2024, vol. 12, issue 2, 61-66

Abstract: The purpose of this article is to discuss and analyze the role and application of Result Control and Action Control in companies and their impact on improving company performance. Researchers conducted theoretical studies and previous literature reviews. In this research, we will also examine previous research which provides an overview regarding the implementation of Result Control and Action Control in companies and their impact on improving company performance. This research uses a qualitative descriptive approach by conducting theoretical studies and literature reviews by conducting literature studies and collecting journals via websites and the internet, then researchers conduct discussions and provide conclusions through theoretical analysis and research results that support to obtain good theoretical research results. related to the themes discussed in the research. Through the results of theoretical studies and literature reviews, results were found with the conclusion that a good Management Control System will be obtained if the company is able to carry out the four existing types of management control, namely action control, result control, personnel control, and cultural control. Result control (RC) has a significant influence on company performance, if the company's efforts in evaluating the quality of products and services that will be provided to consumers are optimal. Through the implementation of action control, companies can control and influence the attitudes and behavior of employees to be responsible for existing work, monitoring actions that should not be carried out so that employees do not deviate from the established rules.

Date: 2024
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