Cunningham (1992) presents two categories of Management control system which is simpler than the four category model. The categories are that of the input/output categories and the behavioral categories. It would be easier for the Management control system to actually be designed for the former, but in the context of the latter which is the behavioral categories there might be difficulty as it involves behavior of the people involved and this might be a challenges. These categories mutually complement each other (Cunningham, 1992) and hence the interactions would add another layer of complexity to the problem. The ultimate notion of any business transaction is to satisfy customer needs. The company should do a balancing act and ensure steps to keep the customer satisfied. Many analysts suggest that it is the customer who ultimately brings the business and it is important to make strategic plans from a customer’s perspective. This interaction layer would have to be considered in design. Finally there should be a fostering environment for the company employee to constantly evaluate him or herself and take efforts to gain knowledge. This elemental change would bring positive dynamics to the organization. Entering these non-tangible factors for MCS evaluation would be challenging.