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Control

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Control


Control
Control is the process of checking whether the plans are adhered to or not, keeping a record of progress and then taking corrective measures if there is any deviation. Control involves knowing what work is to be done and verifying whether work has been carried out as per the plan.

Definition
According to Robert Anthony, “Management control is the process by which managers assure that resources are obtained and used effectively and efficiently in the accomplishment of an organisation’s objectives.”

According to Henry Fayol, “In an undertaking, control consists in verifying whether everything occurs in conformity with the plan adopted, the instructions issued and principles established.”

Characteristics of Control
1.      Managerial function
2.      Forward looking
3.      Continuous activity
4.      Control involves measurement
5.      Control related to planning
6.      Essence of control is action

Need/Objectives of Control
1.      For measuring progress.
2.      Finding deviations
3.      Indicating corrective actions
4.      Improving performance

Relationship between Planning and Controlling
Planning and controlling are interrelated to each other. Planning sets the goals and controlling ensures there accomplishment. Planning decides the control process and controlling provides sound basis for planning.

Relationship between planning and control can be explained as follows-
1.      Planning originates controlling
2.      Controlling sustains planning
3.      Controlling provides information for planning
4.      Planning and controlling are interrelated.
5.      Planning and controlling are forward looking.


Steps in controlling process
1.       Setting of control standards
2.       Measurement of performance
3.       Comparing actual and standard performance
4.       Taking corrective action

Requirements for effective control System
1.       Should be easily understandable
2.       Reflect organisation needs
3.       Report deviations quickly
4.       Must be appropriate and adequate
5.       Forward-looking
6.       Must be flexible
7.       Motivating

8.       Economical



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