Which of the following would NOT be part of a management control system?

In the context of a management control system, the primary focus is on assessing performance, ensuring goals are met, and making necessary adjustments to achieve organizational objectives.

When evaluating the options provided, the correct answer highlights that the determination of the need for organization improvement is not a direct element of a management control system. Management control systems are designed to monitor and guide current operations rather than to determine the necessity for improvements, which can be seen as a more strategic function that typically falls under organizational development or strategic planning rather than operational control.

The other options are indeed integral to a management control system. For instance, conducting an objective test of new ideas or methods in operation allows organizations to assess the effectiveness of innovations, supporting continuous improvement. Additionally, having the ability to objectively compare operating results is crucial for evaluating performance against established goals. Finally, providing information that is useful for revising objectives, programs, and operations is a core function that enables organizations to adapt and align their strategies effectively. Therefore, the role of determining the actual need for improvements stands apart from these performance monitoring and control tasks.