Influence of organization structure on design and implementation of effective planning and control systems

Abstract

Aspects of organizational structure that influence the design and implementation of planning and control systems are discussed. The role of organization structure, planning systems and control systems in organizations is described, showing the interaction of each with the others. The spectrum of planning and control, in terms of Anthony's model, interfaces between organization structure, strategic planning, management control and operational control, as well as structural determinants of specialization, responsibility, management hierarchy, authority and financial systems are analysed, describing how each dictates in some way the nature of planning and control systems. Organizational growth and its effects on required changes to organizational structure and planning and control systems are described, and mention is made of the sterile nature of organization structure and planning and control systems and of the effects of human behaviour on organizational performance.Aspekte van organisasiestruktuur wat die ontwerp en implementering van beplanning- en beheersisteme bernvloed word bespreek. Die rol van organisasiestruktuur, beplanningsisteme en beheersisteme in organisasie en die onderlinge wisselwerking daarvan word aangetoon en die spektrum van beplanning en beheer word bespreek in terme van Anthony se model, met 'n ontleding van die koppelvlakke tussen organisasiestruktuur, strategiese beplanning, bestuursbeheer en bedryfsbeheer. Strukturele determinante van spesialisasie, verantwoordelikheid, bestuurshierargie, gesag en finansiele stelsels word ontleed en daar word beskryf hoe elk op een of ander manier die aard van beplanning- en beheersisteme voorskryf. Organisasie-groei, en die uitwerking daarvan op die nodige veranderinge in organisasiestruktuur en beplanning- en beheerstelsels word aangedui; en daar word kortliks op die steriele aard van organisasiestruktuur en beplanning- en beheerstelsels, sowel as die uitwerking van menslike gedrag op organlsasie-prestasie, gedui.