Abstract

VANEGAS NIETO, Neise; GARCIA PEREZ DE LEMA, Domingo  and  MARIN HERNANDEZ, Salvador. Strategy, management control systems and revenue in fruit and vegetable canning industry companies. Cuad. Adm. [online]. 2009, vol.22, n.39, pp.213-233. ISSN 0120-3592.

The current work was aimed at empirically pointing out the need that the Spanish fruit and vegetable canning companies have of implementing Management Control Systems (MCS) in the core of their organizations, regardless of the strategy they use to improve competitiveness and results. For such purpose, we conducted a study on 73 Spanish more than 10 worker companies. The results reveal the positive impact of using Management Control Systems on the revenues of the preserve industry. This indicates that the implementation of said systems in the organizational structure is a relevant competitiveness improving factor for enterprises.

Keywords : Management control systems; competitiveness; profit.

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