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(h)
Flexible
For most organizations, controls must have flexibility built into them so that the organization can react quickly to overcome adverse changes or to take advantage of new opportunities.
(i)
Operational
Effective control systems ought to indicate, upon the detection of a deviation from standards, what corrective action should betaken. In other words, they must be focused on what should be done, rather than simply convey facts. The information must also be in a useable form when it reaches the person responsible for taking the necessary action.
(j)
Acceptable to Organization Members
A control system should lead to high performance by organization members by encouraging their feelings of autonomy, responsibility, and growth. Too many controls or controls that are too rigid will often cause dissatisfaction and decline in employee motivation. Such a negative effect must be considered when the efficiency of a control system is assessed.
k.
Integration with planning
Control should be linked with planning and the more explicitly and precisely they are linked, the more effective the central system.

l.
Future oriented
An effective control system should be able to help regulate future events, rather than fix blame of past events. That is, identifying and addressing areas in which future corrective action is needed.
m.
Cost Effective and Economically Realistic
The cost of implementing a control system should be lessor at most equal to the benefits derivable from the control system.
n.
Objective and comprehensible
Control system information should be understandable and be seen to be objective by all involved.

Summary
The managerial function of controlling is the measurement and correction of performance in order to ensure that enterprise objectives are accomplished. Wherever it is found and whatever is being controlled, the basic control process involves these steps (a) established standards and methods for measuring performance (ii) measure performance (iii) compare performance against standards and (iv) take corrective action and reevaluate standards. To overcome time lags in control, it is suggested that managers utilize a feed forward control approach and not rely on simple feedback alone. A variety of control tools and techniques have been used to help a manager effect control. ZBB which attempts to base resource allocations on current rather than historical needs was explained.

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Breakeven analysis is designed to illustrate the relationship between costs, sales, volume and profits. It can be used both as a decision-making aid and as a control device. Management auditing involves a systematic appraisal of management and organisational performance in a number of areas of operation. PERT and CPM networks illustrate not only the tasks involved in a project and the time it will take to complete them, but also the interrelationship between those tasks. In this way, the project can be planned and integrated more effectively. Also the project completion date can be determined and controlled more easily. Strategic management was defined as a process of developing a game plan by which organisations gain competitive advantage over rivals, attract and please customers, compete successfully and conduct operations and achieve other organisational objectives. Importance of strategic management was adequately discussed. The stages of strategic management process of developing vision, mission and objectives, SWOT analysis, formation, implementation and evaluation of strategies were well articulated and detailed attention given types of strategy (in text and diagrammatically Corporate Strategy, Business Strategy, Functional Strategy and Operational Strategy. Precisely, stages indecision making involves (i) diagnose and define the problem (ii) establish specific goals and objectives (iii) generate alternatives (iv) gather and analyse the facts (v) evaluate alternatives (vi) select best alternative (vii) analyse possible consequences (viii) implement decision and (ix) followup.

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