Accounting technicians scheme west africa
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- 165 SECTION E CONTROLLING Section contents
- Learning Objectives
| (g) Managerial Hierarchy This is a traditional technique for ensuring coordination between two or more interdependent work units. By placing a manager to supervise the interdependent work units, effective coordination of the activities of the respective work units is ensured. 165 SECTION E CONTROLLING Section contents (a) Learning objectives b) Definition of Control c) Meaning and Purpose of Control d) Importance/Usefulness of Control e) Link between Planning and Control f) The Control Process g) Characteristics of Effective Control Systems Review questions Learning Objectives After studying this section, the reader should be able to • Define controlling • Explain the meaning, purpose/importance of controlling. • Explain the link between planning and control. • Explain areas/types of control and the process of controlling. • State and explain the characteristics of effective control system. E.1 Definition of Control Controlling is the process of regulating organisational activities so that actual performance conforms to expected organisational standards and goals. Control is a fundamental management function, closely linked to planning and organising processes. It also has an important impact on motivation and team behaviour. In traditional terms the controlling function includes all activities the manager undertakes in an effort to ensure that actual results conform to planned results. Not only are control systems needed in all organizations, they are also required to coverall major activities related to an organization's input and output. E.2 Meaning and Purpose of Control Controlling is the process of monitoring, comparing and correcting performance in order to make sure that organisational objectives and plans devised to attain them are being accomplished. Control is a means of ensuring the efficient accomplishment of set objectives of an organization. Control helps the organization in many ways, by Download 3.37 Mb. Share with your friends:
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