MOD-FCA: A Quantitative Reference Framework for Multi-Layered Closed-Loop Management Control in the Digital Era

In the digital era, enterprises face increasing pressure to align strategic objectives with operational execution under volatile and data-intensive conditions. Traditional management control systems often rely on lagging indicators and ad hoc interventions, limiting both performance visibility and sustainability outcomes. This study develops MOD-FCA, a prescriptive, multi-layered closed-loop management control framework that links value-centric outcomes to business-centric drivers through vertically aligned metrics, objective tensors, and tiered corrective routines. Using a longitudinal case study in a manufacturing enterprise, we illustrate how MOD-FCA enhances operational traceability, supports systematic deviation identification and response, and institutionalizes organizational knowledge for continuous improvement. Importantly, MOD-FCA is designed to support sustainable industrial practices by embedding sustainability-related metrics, such as resource efficiency, energy intensity, waste reduction, and process compliance, into the same metric deployment, deviation triggering, and corrective-action logic used for operational control. Qualitative feedback from managerial and operational roles indicates that MOD-FCA strengthens accountability, ensures role-aligned responses, and fosters proactive, data-driven decision-making. These findings provide both theoretical contributions to management control system design and practical guidance for enterprises seeking to achieve both operational excellence and long-term sustainability.