Influence of Organization Management on Systems of Performance Measurement and Management Control

This article is focused on investigating the influence of organization management on Performance Measurement Systems (PMS) and Management Control Systems (MCS). The goal of the paper is to draw attention to the fact that designing PMS the validity of which could not be disputed, needs to correctly determine the organization structure and the role competences. In the example of matrix structures are shown some of the difficulties that may distort the results obtained from these systems. PMS + MCS is to be created after a thorough critical analysis of the organizational structure and set competences