A management control system (MCS) is a system which gathers and uses information to evaluate the performance of different organizational resources like human, physical, financial and also the organization as a whole in light of the organizational strategies pursued. Describe the following Management control systems techniques:

• Activity-based costing
• JIT
• Kaizen (Continuous Improvement)
• Target costing
• Total quality management (TQM)

According to Horngren et al. (2005), management control system is an integrated technique for collecting and using information to motivate employee behavior and to evaluate performance. Describe how the above techniques may be used to motivate employees behaviour and evaluate their performance on the job.