Determining the optimal strategy for aggregate production planning (APP) during the Covid-19 crisis using an algorithm Harmony Search Algorithm

Abstract

The management control system (MCS) plays a key role in the operation of the business apparatus and greatly affects the overall management efficiency of the enterprise. This study aims to build a model and test the impact of the management control system on the business performance of enterprises in the context of digital transformation in Vietnam. Using quantitative research methods, through exploratory factor analysis (EFA) and structural equation modeling (SEM), with a survey scale of 481 samples who are employees at enterprises with large scale of operation. different movements in Vietnam. The results show the contributions of the study in both theoretical and practical aspects when proving the mediating role of all 3 components of organizational commitment including Affective commitment; continuance commitment ; normative commitment and organizational innovation factor in the impact relationship of management control system on business performance of enterprises in the context of digital transformation. Based on the research results, the authors propose a number of solutions to perfect the management control system and improve business performance of enterprises in the current digital transformation context.