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The managerial function of controlling is the measurement and correction of performance. Without objectives and plans, control is not possible because performance has to be measured against some established criteria. The development of Information technology greatly facilitate organizational control at a relatively low cost.
The managerial function of controlling is the measurement and correction of performance. Without objectives and plans, control is not possible because performance has to be measured against some established criteria. The development of Information technology greatly facilitate organizational control at a relatively low cost.
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The managerial function of controlling is the measurement and correction of performance. Without objectives and plans, control is not possible because performance has to be measured against some established criteria. The development of Information technology greatly facilitate organizational control at a relatively low cost.
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Attribution Non-Commercial (BY-NC)
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in order to make sure that enterprise objectives and plans devised to attain them are being accomplished. Planning and controlling are closely related. Without objectives and plans, control is not possible because performance has to be measured against some established criteria. The Basic Control Process It involves only three steps: Establishment of Standard: standard is the main criteria of performance. They are the selected points in an entire planning program at which measures of performance are made so that managers can receive signals about how things are going and thus do not have to watch every step in the execution of plans. Measurement of performance: the measurement of performance against standards should ideally be done on a forward-looking basis so that deviations may be detected in advance of their occurrence and avoided by appropriate actions. Correction of Deviation: Standards should the various positions in an organization structure. Corrections of deviation is the point at which control can be seen as a part of the whole system of management and can be related to the other managerial functions. Types of Critical Point Standards Physical Standards Cost Standards Capital Standards Revenue Standards Program Standards Intangible Standards Goals as Standards Benchmarking It is an approach for setting goals and productivity measures based on best industry practices. There are three types of benchmarking: 1. Strategic bench marking 2. Operational benchmarking 3. Management benchmarking Control Devices Budgeting: Budgeting is the formulation of plan for a given future period in numerical terms. As such, budgets are statements of anticipated results, either in financial terms or in non-financial terms. Non-budgetary: the use of statistical data of many aspects of the operations, special reports and analyses of specific areas, the operational audit. Program Evaluation and Review Technique (PERT) : o Developed by the Special Projects Office of the U.S. Navy. o PERT is a time-event network analysis system in which the various events in a program or project are identified, with a planned time established for each. Information Technology: the developments in information technology greatly facilitate organizational control at a relatively low cost. Information technology has promoted the development of MIS (management information system). It is defined here as a formal system of gathering, integrating, comparing, analyzing and dispersing information to the enterprise in a timely, effective and efficient manner to support managers in performing their job.