plan assuring that resources are obtained and used effectively and efficiently in the accomplishment of the organization's goals. Major characteristics of a management control system are: (1) it focuses on programs and RESPONSIBILITY CENTERS; (2) it is a total system in that it encompasses all aspects of a firm's operation; (3) it is usually built around a financial and accounting structure; and (4) it uses two types of information for managerial control, planned data (such as budgets, standards, and projections) and actual data.