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Compare with a large number of analytical studies by Melumad (1992) and Baiman (1995), there is a little empirical research has measured the determination factors of the organizational design. Amount of empirical research assumed that there is a type of relationship existing between the choice of organizational design (such like the decentralization, the allocation of decision-making power and the independence) and the strategy (or perceiving environment uncertainty). They also assumed that there is significant influence on the design of control system and the enterprise’s performance by the organizational design and the level of strategic match. However, by measuring these view, they obtained the different results, the follow-up studies with large samples and well-designed will provide more evidence to these views.

The determination of value motivation

The agent model point that, the purpose of control system is to promote the real action of agents consistent with the agreement action of clients. If the final goal of clients is maximizing the shareholders’ value, the control system should pay attention on the action which could enhance the shareholders’ return. The process of value based management has developed this theory by focusing on the “value motivation” of financial and operating which could increase the shareholders’ value. The determination of such motivations and their correlation also help to determine the actions or the motivations which caused by the cost increasing or the income changing. The resources allocation, the performance measurement and the design of information system will be improved by these actions. Researchers concentrate their research in three parts of this area which are the activity based accounting (ABC); the strategy cost management (SCM); the balance score card (BSC).

The research of activity based accounting importance to the ability of the relative indicators of non-production to forecast the manufacturing costs (Cooper and Kaplan, 1991). The main research of this type of literatures is that how the increasing understanding of costs motivations will improve the allocation of the manufacturing cost, then the decision making will also be improved. So far, the most studies has tested whether the non-production cost motivation of activity based accounting could explain the most manufacturing cost or not. In addition, this type of view has been confirmed effectively. For instance, according to the result of analysis by Fisher and Ittner (1999), although the direct labors cost (alternative variable of yields) could been control, the complex variables also significant correlative with the manufacturing costs; Macarthur and Tranahan (1998) have found that the level of complexity of hospitals and the level of manufacturing cost for maintaining this type of complexity has been determined in the same time by using the data from hospitals; Itner and other researchers (1997) has found that the above indicators and the units, batches and the product maintenance category of the “framework of manufacturing cost hierarchy” (suggested by Cooper and Kaplan, 1991) is corresponding by analyzing the numerous manufacturing index PCA.

The literatures of strategy costs management