Cunningham G
Nurs Stand. 1993;7(20):35-7. doi: 10.7748/ns.7.20.35.s42.
Non-profit organisations like the NHS require mechanisms for evaluating their performance and judging how effectively or efficiently they are achieving their objectives. Management control systems (MCS) can provide a major input to this type of evaluation and, in addition, can assist in planning, motivating staff, and securing co-ordination at various levels in the organisation. This article examines the use of management control systems in the NHS.
像英国国家医疗服务体系（NHS）这样的非营利组织需要评估其绩效的机制，并判断它们在实现目标方面的有效性或效率如何。管理控制系统（MCS）可以为这类评估提供重要依据，此外，还可以协助规划、激励员工以及确保组织各级的协调。本文探讨了管理控制系统在英国国家医疗服务体系中的应用。
