THE IMPACT OF MANAGEMENT CONTROL ON THE HUMAN FACTOR AND CONSEQUENTLY ON ENTERPRISE PERFORMANCE

The current economic environment where enterprises run their activities is characterized by diversified, competitional supply, superior to the demand; a supply that is heterogenous, unstable both quantitatively and qualitatively; comprising numerous technical as well as technological mutations. Under these circumstances, enterprise managers must ensure the achievement of objectives and performance. In order to accomplish these, human, financial, material resources are to be used. The limits imposed by the usage of financial and material resources can be compensated for by means of the creativity and innovation pertaining to employees, therefore, the success of an enterprise becomes closely related to the capitalization of staff intelligence and skills, while the human resource becomes important for the management control by means of which an enterprise makes sure that its activities run according to plan and that objectives are met. The paper presents the impact of management control on the human factor and further to the enterprise performance, strategies of employee motivation, aspects regarding the use of plans as objectives, as well as aspects concerning the use of control techniques regarding the assessment of results.