2. Definitions:
According to Robert Mockler:
- Controlling is systematic effort to set performance with
planning objectives; to design information feedback
systems; to compare actual performance with those
predetermined standards; to determine whether there
are any deviations and to measure their significance;
and to take action required to assure that all resources
are being used in the most effective and efficient way
possible in achieving corporate objectives.
3. From James Stoner
Controlling is the process of assuring that
actual activities conform to planned
activities.
From Cassidy Kreitner (2008)
- Control suggests the operations of
checking, testing, regulation, verification,
and/or adjustment.
4. Importance of Control
Helps in accomplishing organizational
goals
Enables the manager to judge the accuracy
of standards
Facilitates different use of resources
Helps improve the motivation of
employees
Creates an atmosphere of order and
discipline
5. When do we need controlling?
There is an emergence of new competitors
There are new technologies introduced
There are new regulations imposed by the
government
When the organization becomes big or
complex
When dealing with different natures of
employees
6. The Control Process
1. Establish Standards of Performance
2. Measure the actual Performance
3. Compare actual performance with
standards
4. Analyze Deviation
5. Take Corrective Action
7. Types of Control (Kreitner
2008)
1. Feedforward Control
- Active anticipation of problems and their timely
prevention, rather than after the fact reaction.
2. Concurrent Control
- involves monitoring and adjusting ongoing activities
and processes to ensure compliance with standards
3. Feedback Control
- Gathering Information about a completed activity,
evaluating that information, and taking steps to improve
similar activities in the future
8. Types of Control Acc to Fajardo (1997)
1. Pre-action Controls – require the proper allocation
or budgeting of productive resources prior to the
activity.
2. Steering Control – Intended to detect deviations
from the established standards or objectives.
3. Screening Controls – provide the conditions to be
met before operations continue
4. Post-action Controls – measure the results of a
completed activity
9. Features of an Effective Control
System
1. Accurate and Adequate
2. Timely and Relevant
3. Economically and Organizationally
Realistic
4. Objective, Measurable, and
Comprehensible
5. Flexible and Acceptable
10. Features of an Effective Control
System
1. Accurate and Adequate
2. Timely and Relevant
3. Economically and Organizationally
Realistic
4. Objective, Measurable, and
Comprehensible
5. Flexible and Acceptable
