Chapter X is concerned with the design of a management control system whose functional elements execute cognitive tasks of analysis, decision and control of the organization process performance. The management control system works in the form of an Adaptive Learning Cycle (ALC) whose principles of operation are based on single-loop and double-loop learning. Among its elements, it includes the participation of a cognitive machine whose responsibility involves the evaluation of the organization process performance through the tasks of analysis and decision. The design of the cognitive machine is reinforced with a set of criteria along with qualitative and quantitative analysis. Chapter X is complemented with Appendixes F, G and H. Appendix F defines the state variables (X) which are used in the management control of the organization process performance. Appendix G presents linguistic descriptions of the mental models which were designed and written for the cognitive machine. Appendix H demonstrates theorem proof as part of the quantitative analysis of the cognitive machine.