Frameworks & beheersing
Management control framework
A management control framework is a structured system that organisations use to set objectives, monitor performance, and hold employees accountable. It includes elements such as objectives, strategy, budgets, key performance indicators (KPIs), and feedback loops, focused on continuous improvement of organisational performance.
Source: Merchant en Van der Stede, Management Control Systems; COSO Internal Control: Integrated Framework (2013)
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