Diagnostic control systems

Diagnostic control systems is lever of control that monitors critical performance variables that help managers track progress toward achieving a company's strategic goals. Managers are held accountable for meeting these goals.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Diagnostic control systems. Lever of control that monitors critical performance variables that help managers track progress toward achieving a company's strategic goals. Managers are held accountable for meeting these goals.