Beyond profit center in financial and management control structure design (Case study: Gempita Padang Restaurant)

This research aims to advance the notion of a beyond profit center, building upon the existing profit center framework. Employing a functionalist approach and qualitative method, the study examines the management control structure of Gempita Padang Restaurant, particularly focusing on the mato system through the lens of management control system concepts. The design of a management control structure is a strategic response to decisions made during the management control process, aimed at fulfilling organizational objectives through targeted strategies. This idea is consistent with contingency theory, which posits that the design of management control systems must adapt to fluctuations in the business landscape. The findings indicate that the management control structure at Gempita Padang Restaurant exhibits characteristics of a beyond profit center, reflecting a structural design tailored to the restaurant's distinctive business processes that incorporate the mato profit-sharing model. The business process under the Mato system is completely different from the conventional business model. In this system, restaurant workers are not company employees but rather business partners. There are no fixed monthly wages or salaries for the workers. Instead, their income is earned through profit-sharing based on the added value generated within a certain period.

کلیدواژه ها:

contingency ، Profit center ، Financial and management control ، Process ، structure