Accession Number : ADA283485

Title :   A Comparison of Traditional and Non-Traditional Management Control Systems

Descriptive Note : Masters thesis

Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA

Personal Author(s) : Cohen, Moshe ; Haney, Randall M.

PDF Url : ADA283485

Report Date : JUN 1994

Pagination or Media Count : 209

Abstract : The Department of the Navy's approach to total quality management has been evolving for over a decade. Although, tremendous strides have been made at the highest levels within DON, resistance remains at the lower levels. Management control systems within the Government and particularly the military are very much traditional in nature. Adoption of total quality management necessitates a change of the current management control system. The authors compare a theoretical model of a traditional management control system with common elements of a total quality management control system. They also conduct a case study of an actual management control system in a corporation that successfully adopted the philosophy of total quality management. Modeling both types of management control systems and comparing both models to an actual total quality management control system provides a framework for stimulating discussion and learning at all levels in Department of the Navy, the Department of Defense, and other Government Agencies.

Descriptors :   *MANAGEMENT PLANNING AND CONTROL, *SYSTEMS APPROACH, *TOTAL QUALITY MANAGEMENT, DEPARTMENT OF DEFENSE, CONTROL SYSTEMS, MANAGEMENT, CORPORATIONS, MODELS, NAVY, RESISTANCE, THESES, CASE STUDIES, QUALITY, LEARNING, PHILOSOPHY.

Subject Categories : Administration and Management

Distribution Statement : APPROVED FOR PUBLIC RELEASE