Research on Management Accounting Framework and Quantitative Correlation Based on Hall Three-Dimensional Structure

Table 1

Dimension table of operational control.

Control dimension	Secondary content	Three-level elements
Organizational function	Mission objective	Departmental mission, strategic planning, rolling plan, budget target, etc.
	Departmental functions	Function orientation, division of responsibilities, business input and output, organizational structure, etc.
	Behavioral activity	Main business activities, auxiliary business activities, innovation activities, key drivers, etc.
	Process specification	Laws, regulations, business processes, control standards, etc.
Control activities	Identify shortboard	Resource matching, benefit restriction, efficiency restriction, potential influence, etc.
	Risk management and control	Risk identification, risk assessment, risk control, risk response, etc.
	Information communication	Business routing slip, business negative list, report and statement, supporting information, etc.
	Performance supervision	Performance appraisal, accounting supervision, audit supervision, other supervision, etc.
Ability improvement	Quality improvement	Talent echelon, job rotation, postallocation, vocational training, etc.
	Resource input	Infrastructure, regional marketing, staffing, business license, etc.
	Collaborative optimization	Process optimization, architecture optimization, resource optimization, performance optimization, etc.
	Innovation and promotion	Management innovation, technology innovation, product innovation, method innovation, etc.