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This paper draws on resource-based theory (RBV) to examine the impact of the management control system (MCS) package on business performance through the mediating role of entrepreneurial competencies and the interaction role of business strategy in small and medium-sized enterprises (SMEs).

A total of 372 questionnaires were used in this research for analysis purposes using partial least square–structural equation modelling. Cluster sampling was used and nine states out of 16 states were selected randomly, including Kelantan, Johor, Sarawak, Selangor, Kedah, Kuala Lumpur, Penang, Perak and Sabah, because the nine states cover 84.4% of the total SMEs.

The results revealed that only cultural and administrative control has no relationship with business performance. Moreover, in the MCS package, all elements have a significant and positive influence on entrepreneurial competencies. Furthermore, business strategy (cost leadership and differentiation strategy) significantly moderates, while entrepreneurial competencies mediate between, cultural, planning, cybernetic, rewards and compensation, administrative control and business performance.

SMEs in Malaysia are contributing 36.6% to gross domestic product. Further, as this sector is important, less attention has been paid to this area of MCS package with business strategies to determine organisational performance. This study fills these gaps, and the recommendations and findings for further research are discussed in detail accordingly. Moreover, the findings of the current research provide guidelines for the management of SMEs.

本文應用資源基礎理論，來探討管理控制系統套裝對經營績效的影響；研究的進行，乃透過探討企業家才能所扮演的中介角色以及在中小型企業裡，經營策略所扮演的交互作用角色。

研究共分析了372份調查問卷, 研究使用的方法為偏最小平方法PLS-SEM。使用集體抽樣法，從16個州屬中隨機抽取9個州，該9個州包括吉蘭丹州、柔佛州、砂拉越、雪蘭我、吉打、吉隆玻、檳城、霹靂和沙巴；這是因為該9個州已涵蓋整體中小型企業的84.4%。

研究結果顯示，只有文化和行政管制是與業務績效沒有關聯的。而且，在管理控制系統套裝裡，所有元素對企業家才能均有顯著和正面的影響。再者，經營策略 (成本領先戰略和差導化戰略) 在文化、策劃、神經機械學、獎勵和補償、行政管制與經營績效之間起著顯著的緩和作用；而企業家才能則於當中起中介的作有。

在馬來西亞，中小型企業佔國內生產總值的36.6%。再者，這個部門至為重要，唯對管理控制系統套裝這範疇 (組織的業績如何取決於經營策略) 的關注則不足 。本研究彌補這研究的差距，因應為進一步研究仔細討論了建議和研究結果。另外，本研究的研究結果，為管理中小型企業提供了指引。