Management control is a useful tool to guide processes management towards business goals and as an instrument to evaluate it, but many management control systems (MCS) are left in the measurement of the company global objectives being unable to measure whether local performances contribute or not to the achievement of global objectives.The aim of the research is to evaluate the MCS at the tactical-operational levels through a new procedure and the design of the Management Control Level of the Process indicator (MCLP) that integrates the four key management processes: planning, organizing, management and control, and the use of the AHP method.This indicator allows to know the extent to which management of the area or process is aligned with business goals and contributes to the strategy fulfillment.The breakdown of the calculated indicator to identify potential for improvement and priority order for implementation according to the weight given.