Levers of Control Management Control System and the Company Competitiveness

Abstract A management control system (MCS) is one crucial element that supports a company in undertaking its formulated strategy. This research aims to investigate the role of MCS maintaining or improving company’s competitiveness through design qualitative case study family-owned restaurant Indonesia as object. carried out interviews with key actors, observations operational activities, and relevant document analysis data collection methods. The findings this depict prominent all four elements levers supporting strategy implementation facing disrupted environment during pandemic, especially strengthening employee’s commitment governing their behaviors. However, well-documented written rules are necessary for better competitiveness. In research, not-for-generalization become limitation on hand but open opportunity further other contexts.