MCS
Thus MCS course may be viewed as a complementary set to the Business Strategy course. At the phase of the implementation of strategy, the managers confront with the issues of transfer pricing, performance measurement and management compensation. They are very sensitive issues having a lot of motivational implications for the managers. The organization has a set of goals, but at the same time, the managers who are responsible for proper implementation of the strategy have their own personal goals. So the central control problem in the organizations is to induce the managers to act in such a way that while seeking their personal goals, they also contribute to attaining the organizational goals. Hence ensuring goal congruence proves to be a key to successful implementation of organizational strategy. Thus the management control process is by no means a mechanical process; it involves behavioral considerations. In fact, the strategy implementation mechanism is a complex system of interactions among the organizational structure, the organizational culture, the human resource management, and the management controls. In conclusion, effective implementation of strategy is not automatic; rather, it warrants a unique solution in the given settings that calls for rigorous analysis and understanding of the complex control environment. This makes a case for a full course on MCS.