根據規定，公司應該考慮三個因素來決定是否滿足他們的主觀需求(Bloom & Van Reenen, 2011)。公司應該首先檢查它的操作程序，並了解它是否需要集中。一些單元，例如遵循健康依從性，應該是集中系統的一部分。這種集中化的管理控制系統應該增加公司的價值。應當分析開發一個集中系統的重大價值。集中化往往導致公司僵化。蘋果能夠為消費者開發更新的創新產品。他們能夠通過保持運營的獨特性來為產品設計增加價值。公司應該能夠解決這些風險(Hendry, 2012)。在集中化過程中推進的提議應該能夠使公司的風險更小。蘋果公司的風險非常高。如果一個特定的產品設計失敗了，那麽它在所有的國家都是失敗的。然而，該公司能夠不斷創新和交付給消費者。
另一方面，強生公司能夠為不同人群的所有收入群體開發廣泛的產品。他們根據消費者的要求開發產品。他們的產品設計是基於當地消費者的需求，在他們經營的地理區域。產品失敗的風險較小(Gill & Johnson, 2010)。然而，如果某些集團不履行和保持質量標準，品牌也有貶值的威脅。公司能夠管理風險，確保產品交付能夠滿足消費者的需求。
It has been prescribed that the companies should look into three factors to make a decision to address their subjective needs (Bloom & Van Reenen, 2011). The company should first look at its operational procedures and understand if it needs to be centralized. Some units such as following the health compliances should be a part of the centralized system. This management control system of centralization should add to the value of the company. The significant value of developing a centralized system should be analysed. Centralization often leads to the formation of rigidity in the company. Apple is able to develop newer innovative products for the consumers. They have been able to add value to their products design by maintaining the uniqueness of their operations. The company should be able to address the risks (Hendry, 2012). The proposal to go forward in the centralization process should enable the company to have lesser risks. The risks in Apple Company are very high. If a particular product designs fail, then they are failures across in all the countries where they operate. However the company is able to continually innovate and deliver to the consumers.
Johnson and Johnson company on the other hand is able to develop a wide range of products for all the income groups in diverse population. They develop their product to the requirements of the consumers. Their product design is based on the local needs of the consumers in the geographical areas where they operate. The risks of product failure are lesser (Gill & Johnson, 2010). However there is also the threat of devaluation of the brand if certain groups do not perform and maintain the quality standards. The company is able to manage the risk and ensure that the product delivery is able to assuage the needs of the consumers.
Hence, mandatory requirements to centralize, significant value of the control system and the risks of following a particular control system should be used by the company as a formula before they decide to centralize or decentralize the operation.