Under a Well-Constructed Management Control System, an Organization Needs to Make

Under a well-constructed management control system, an organization needs to make some decisions about its Performance Measurement Process (PMP). Sarah is a manager for a small toy factory, and she knows she must be mindful of the role the management control system will play in motivating employees to head in the same direction while also aligning with company goals. Sarah is in the early phases of her design, but she knows that upper management would like the company to be extremely profitable while also keeping employees satisfied. With this in mind, please answer the following questions.
a. In addition to acknowledging the complexity of the design for this process, what are some additional considerations that Sarah should make?
b. How does responsibility change for employees as they move into upper-level management positions? What should Sarah keep in mind while setting up the PMP?
c. What are the most significant aspects of the performance evaluation process from an employee's perspective? How can Sarah ensure her PMP considers all these aspects?