1. The Control Process

2. Steps of the managerial control process
Setting of standards
Monitoring performances
Comparing performances with standards
Evaluating performances and taking decisions (to continue or to correct deviations)

3. Types of control How are realised: Direct Controls Indirect Controls
When are realised:
Feedforward (Preventive) Control
Current Control
Feedback Control

4. Objectives of control Financial Performances Quality Performances
Personnel Performances

5. Efficiency of controlling activities
Efficiency criteria:
Real and relevant informations
Oportunity
Economicity
Flexibility
Reasonable Standards
Control System based on exceptions
Multicriteria Control
Corrective Actions