CHAPTER 1

Management Control: Concepts and Contexts

MANAGEMENT SYSTEM: AN INTRODUCTION: AN OVERVIEW
Management is an action procedure composed of some vital functions, for getting the objective
of any enterprise accomplished through the efforts of its personnel. Wherever and whenever
objectives are to be achieved through organized and co-operative endeavour, management
becomes essential for directing and unifying the group efforts towards a general purpose. As
human aims and beliefs are mostly realized through the establishment of diverse associations in
our civilization, management is universally needed for operating all such organisation.
Management, viewed as a functional concept, is of equal necessity to the educational
religious, charitable, and other non-business organizations as it is required for business
Organizations. Furthermore, the greatest and the mainly comprehensive of our social
organizations, viz., the Government of all kinds require management as others require, perhaps
more than all other social organizations. That the Government without requires a
management procedure has been applied pointed out in the statement: A Government without
good management is a home built on sand. Put in short, management is an essential
accompaniment of all social organizations, and it is to be establish everywhere as a separate,
separate and control action. The nature and significance of the action do not change even if
it is described management in some social in situations and management in others.
Management is the only activating unit of any enterprise for getting things done through it
personnel. The job of management is to give dynamic leadership that combines the
productive but passive possessions into a fruitful organization. Not only does it adapt itself
to existing opportunities, restrictions and pressures, but it exercises a positive power as well
as to create the future events favorable for the enterprise. With a view to getting the
expected results and seeing that things happen as they should, management has to become a
creator of the economy rather then its creature. Management forges ahead through innovations
in operating situation and the adoption of distant- sighted scheduling.
It visualizes the future, initiates changes, and achieves the purpose of any enterprise under
highly dynamic circumstances. As an action procedure, management plans the future course
of action, organizes people and their work, directs the operation and controls the performance,
and therefore ensures the accomplishment of enterprise objectives. Adaptations and innovations
permeate through each of these phases of the management procedure.