Accounting technicians scheme west africa

(B) Control Based on the Resources or Programmes Involved

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(B)
Control Based on the Resources or Programmes Involved
Control systems may focus specifically on the key resources utilized by the organization. A few examples are

(i)
Financial control
This control focuses on financial resources. Financial control addresses the flow of financial resources into, through and out of the organization. Financial control maybe targeted at revenues, expenses, investments etc. An important tool of financial control is the budget - cash budget, revenue budget expense budget, profit budget etc.
(ii)
Materials control (inventory control)
This is concerned with the acquisition, storage, recording and use of materials for operations.
(iii)
Quality control
Organisations are generally concerned with the quality of inputs they acquire from suppliers and the quality of products and services they offer to their customers.
(iv)
Behavioural control
This focuses on the behaviour of employees and other stakeholders that the organisation depends upon. Various tools are available for this type of control.

169 Examples are direct supervision, performance, appraisal, rules, procedures, regulations, policies and target-setting.
(C)
Structural Control
The different types of control here are personal centralized control, bureaucratic control, output control, cultural or clan control. i)
Personal centralized control involves direct personal supervision and centralization of decision-making. This type of control revolves around the individual supervisor who uses his/her personal attributes, direct observations, rewards and punishments as the basis of control. ii)
Bureaucratic control: relies on elements of bureaucracy as a means of controlling operations. Reliance is placed heavily on rules regulations, procedures, policies as the means of controlling behaviour. Rewards and punishments are used to ensure compliance. iii)

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