The object of this study is to examine the relationships between the use of management control system (MCS) and organization capability in different contingency. This study will adopt the management characteristic of three management control tools which were budget control, project management, and performance management to classify the use of management control system of bank. More specifically, the study is to know whether the diagnostic and interactive use of management control system cause the effect on market orientation, innovativeness, and organization learning and then leading to strategic choice. The research findings are (1) The interactive use of management control system of bank has significant better organization capability and performance. (2) The diagnostic use of management control system of bank has bad organization capability and performance. (3) The structure oriented hybrid use of management control system has lower organization capability and performance than the interactive use. (4) The more fit between contingency factors and management control system, the better organization capability and performance.