As timeless as the bitter struggle between centralization and decentralization is, it remains a dilemma for most businesses. We have heard this point loud and clear in some 50 recent interviews with group executives in more than 30 global companies. These managers found that the normal financial and strategic analyses used in most business decisions do not agree, for example, on the implementation of a group-wide performance management system. In addition, no leader has voluntarily chosen an analytical and orderly approach to resolving centralization decisions. In their absence, many managers resort to benchmarks, politics, fashion – sometimes centralization is fashionable and sometimes decentralization is — or instinct. For example, an IT manager explained that, in his experience, the cheapest solution was always decentralization. Another argued otherwise. Most companies deal with issues related to the specifics of centralization or decentralization of decision-making. The key question is whether the Authority should manage all things at the centre of a (centralised) enterprise or whether it should be delegated away from the (decentralized) centre. In addition, an owner involved in day-to-day operations has the opportunity to evaluate and, if necessary, modify all strategic objectives that may affect day-to-day operations. Strategic objectives cover all facets of the business, including business markets, the products and services that must be offered to customers, how talented employees are hired and retained, and many other aspects of the business.

Decentralized organizations delegate authority to the chain of command and thus reduce the speed of decision-making. As written v.I. Imperialism, the highest level of capitalism, "the remarkably rapid concentration of production in larger and larger enterprises is one of the most characteristic characteristic characteristics of capitalism." [10] He studied the development of production and decided to develop the concept of production as a centralized framework, from isolated workshops and scattered in large factories that drove capitalism into the world. This is guided by the idea that once the concentration of production develops at a certain level, it will become a monopoly, like the party organizations of the cartel, the union and the trust. [10] The term has many meanings in several areas. In political science, centralization refers to the concentration of power of a government, both geographically and politically, on a centralized government. Apple is an example of a centralized company. Apple`s most important and important decisions were made by Steve Jobs and other senior management employees. The implementation of a management control system is very important for an organization. Companies must constantly consider how they can improve and remain competitive in an ever-changing market. This requires that the organization be both proactive (on strategic planning) and retrograde (by assessing what happened), that performance is constantly monitored and that necessary adjustments are made.