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dc.contributor.authorAbeyrathne, Ajaya
dc.contributor.authorPerera, Heshani
dc.contributor.authorDe Silva, Harindu
dc.date.accessioned2020-12-31T22:23:35Z
dc.date.available2020-12-31T22:23:35Z
dc.date.issued2020
dc.identifier.urihttp://ir.kdu.ac.lk/handle/345/3000
dc.description.abstractManaging perishable goods is a challenging job due to their short lifetime, the possible spoilage of the products with their nature, and the retail demand uncertainty. Majority of perishable goods get spillage due to lack of use of Management Control Systems. This study aims to examine the impact of managing perishable goods in supermarket performances. The research draws on Simons’ (1995) Levers of Controls framework. The study is mainly based on diagnostic control systems and interactive control systems only. The quality of perishable goods assortment is becoming a core reason for many customers to deviate from one supermarket to another competitor. The MCS seems to have a critical impact on supermarkets when controlling perishable goods. A regression analysis was made on the data gathered through supermarkets based in the Western province by using a structured questionnaire, and the results revealed that perishable goods comprise a significant positive influence towards supermarket performance. As predicted, interactive control systems have a positively moderate impression on perishable goods in the direction of the supermarket performance. However, contrary to our expectation, diagnostics control systems also have a positive impact on managing perishable goods towards the supermarket performance.en_US
dc.language.isoenen_US
dc.subjectManagement Control Systemsen_US
dc.subjectPerishable goodsen_US
dc.subjectSupermarket performanceen_US
dc.titleExamining the Use of Management Control Systems in Managing Perishable Goods: Evidence from Supermarkets in Colombo Areaen_US
dc.typeArticle Full Texten_US
dc.identifier.journalKDU IRCen_US
dc.identifier.pgnos215-227en_US


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