BEYOND ORGANIC OF MANAGEMENT CONTROL STRUCTURE

The research objective is to find a new management control structure, in addition the existing models: mechanistic and organic. approach used hermeneutic reinterpret text of structure Padang restaurant from relevant literature. After finding meaning text, then field observations were carried out. All literature positioned as neutral which reinterpreted get essence concept structure. design development organic model. Each branch an autonomous organizational sub-unit, includes three main characteristics, first, horizontal non-hierarchical design, strategic business unit character. Managers each are given full authority making operational decisions company, picture radical decentralization can be seen. Second, communication network follows rhythm flat namely fluid communication, dominated by informal communication. third budgeting, flexible, that is, there no conventional budgeting contains details, but only outlines.