Accounting technicians scheme west africa



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Output control - focuses on the output of the system. Targets Output per period are set and used as a basis of control of actual output. iv)
Cultural or clan control: This type of control is used to develop strong identification of the individual with the organization. Tools used are selection of persons likely to share the same values and norms preferred by the organization, emphasis on extended training and socialisation techniques.

(D)
Feed-forward/Concurrent/Feedback Control
Managers have opportunity to implement controls at three different stages of operation. Control maybe implemented before operation actually begins, as operation is in progress and after the operation is completed. Based on this, three types of control can be identified, thus ab Feed-forward control:
This takes place before operations actually begin. The manager anticipates potential areas where problems can occur and takes action to prevent them. The manager focuses on the inputs needed in the operation and ensures that they are of the right specification and quantity. For example, raw materials are checked to ensure they are of the right quality, equipment are checked and maintained so as to prevent malfunctioning etc.
(b)
Concurrent Control
This takes place while the operation is in progress. Through direct supervision and observation, the manager takes corrective action as soon as there is an indication of a problem in the operation. As the manager walks around the


170 operations area, he/she tackles problems as they occur Mechanical or electronic devices may also be used to monitor operations and alert operators if the system is malfunctioning.
(c)
Feedback Control
This is the common type of control in traditional control systems. But it is the most expensive. It takes place only after the system has actually malfunctioned or the expected target is missed. It relies on comparing actual output to planned output. Once there is a deviation between the planned output and actual, positive or negative, the deviation is analysed for causes and action taken to correct the deviation.

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