The objective of this study is to examine the relation between management control system (MCS) and management information system (MIS) in securities investment trust companies in Taiwan. The outcomes of this study could provide managers a reference base for the design and operation of MCS and MIS. This study classifies the MCSs of four firms into different positions according to the level of interactive control, and comparing with the level of four MIS characteristics. This study supposes that the level of four MIS characteristics would increase with the level of interactive control. The results of this study are as following: (1) The level of scope and integration of information would increase with the level of interactive control. (2) There is no strong correlation between the level of timeliness and aggregation of information and the level of interactive control. (3) The characteristics of securities investment trust industry have an indirect impact on MIS within the industry which causes the four firms in this study all have a good performance on information timeliness of MIS. (4) Interactive control systems and diagnostic control systems can exist in a same organization simultaneously.

This research aims to discuss the influences of strategy choices on the management control systems. There is no absolute definition, range and classification of management control system which mainly includes management accounting and other controls. Moreover, management strategy is produced by the business after a series of evaluation and analysis of the internal and external environment. It is the business choice while proceeding resource operation and distribution and also the guidelines of business management activities. Management strategy makes the business achieve the goals, create competitive advantages and get more markets and chances in the intensely competitive environment. This research is explorative and uses business strategy as the variable and chooses the synthetic resin industry as the interview object. With Porter¡¦s general business strategy as the strategy classification standard, we differentiate the interviewed businesses into variation strategy and low-cost strategy and interview the outstanding persons separately. This research analyzes and induces the interview results as the following, 1. The group of cost-leading strategy emphasizes standards and is partial to centralization. In the application of management control system, they emphasize formal control and traditional cost control. However, the variation strategy emphasizes conformability and effective business strategy control. 2. The management control system of variation strategy company is partial to interactive control system and the management control system of low-cost strategy company prefers the diagnostic control system. 3. The degree of budget participation in variation strategy company is higher and it is lower in low-cost strategy company. 4. The degree of formalization in variation strategy company is higher and it is lower in low-cost strategy company. 5. The degree of participation and communication of interactive control system in variation strategy company is higher, and it is lower in low-cost strategy company. 6. Complete management control system helps the strategy performance.