A management control system MCS is a system which gathers and uses information to evaluate the performance of different organizational resources like human physical financial and also the organization as a whole in light of the organizational strategies pursued. Bottom-up product-level costing where costs are quantified in direct relation to resource utilization represents an effective solution to the limitations of top-down costing providing valuable inputs to decision making in the interest of delivering quality care in a cost-efficient manner. Activity Based Costing Meaning Definitions Features Steps Limitations Benefits Uses And Examples Bottom-Up Costing and Activity-based Costing. . Management control system influences the behavior of organizational resources to implement organizational.