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.