Retailing industry is facing sterner competition in satisfying consumers¡¦ needs due to diversified market demands and shorter product life cycles. Thus, the selling characteristics of retailers have changed significantly into multifunctional retailing. Under the trend of internationalization, multinational retailers gradually entered Taiwan and became the major retailing channel in Taiwan. This thesis aims at analyzing the characteristics of multinational retailers¡¦ managerial control systems, comparing their attributes under different conditions of: level of internationalization, capital structure and styles of managers, and determine whether different retailing chain would yield different managerial control systems. Research objectives are as follows: 1. To analyze the relation between the design, operation and staff styles in managerial control systems of retail stores located in different locations. 2. The relation between the level of internationalization and the level of structuralization of the retail stores¡¦ managerial control systems. 3. Serve retailing industry in Taiwan as an example, whether there are relations between stockholder structures and firms¡¦ managerial control systems. 4. To provide a basic model of improvement on managerial control systems in Taiwan¡¦s retailing firms under different cultural structures. This thesis applied both in-depth interview and questionnaire survey methods to gather practical experiences of the interviewees. Four aspects are used to analyze whether the internal managerial systems of retailers are different. Related studies are also consulted. The research discovered that although retailing is categorized into service industries, the consumers generally possess high price elasticity, thus methods are needed to lower costs. As a consequence, extreme centralization and bureaucratic control systems are necessary to a firm¡¦s success, especially to multinational retailers¡¦ managerial control systems.

This thesis serves auto part manufacturers as research objects, and categorizes them by market characters into types of OEM and AM strategy groups in order to discover the application differences in managerial control systems by group. This thesis aims at finding the relation between strategy group and their managerial control systems. This research took these firms¡¦ current application practices of managerial control systems as the cases. The outcomes of this study could provide a reference base for the management of underlying firms for the design and operation management of managerial control systems. This thesis developed related hypotheses via multiple case interview and questionnaire surveys with contingency point of view. The main hypotheses used in this study are: (1) Cost leadership group is facing a generally stable environment while differentiation group facing a generally uncertain environment, (2) Cost leadership group assumes less uncertainty in techniques, firms in this group aim at mass production while differentiation group assumes more uncertainty in techniques, aims at researching capacity, (3) Firms in cost leadership group have relatively formal, centralized and larger sized organizations while firms in differentiation group have flexible, decentralized and smaller sized organizations, and (4) Cost leadership firms value formal control, budgeting systems while differentiation firms value planning process and interpersonal control. Via interviews and questionnaires, the study discovered following points: OEM firms are categorized into cost leadership group, their managerial control systems think highly of cost budgeting and formal control; AM firms are categorized into differentiation group, their managerial control systems think highly of information process integration and participative budgeting. Gather quantitative information via mass amount of questionnaires is recommended. Researchers could also analyze and research further in practical realms through managerial control systems¡¦ tools in order to help forms design their tools for enhancing forms strategy implementation and objective attainment.

The objective of this study was to examine whether the factors which constitute the manufacturer/industrial-representative relationship, influence performance as predicted by control theory. In addition, the study evaluated the contribution of selected demographic factors such as size of the firm, and the representative's experience, on performance.