1. Control
Controlling is determining what is being accomplished, that is , evaluating the performance and , if necessary , applying corrective measures so that the performance takes place according to plans. It means control is the process that measures current performances and guides them towards some predetermined objectives.

2. Features of Control Control is a positive force
Control is a continuous process
Control is forward looking
Control process is universal
Control process is dynamic
Control is based on planning

3. Importance of control Achievement of goals
Execution and revision of plans
Brings order and discipline
Facilitates decentralization of authority
Promotes coordination
Cope with uncertainty and change

4. Steps of control Corrective Feedback Measurement of Actual performance
Establishment Of
standards
Comparison of
Actual performance
With the standards
Corrective
Action where
required
Feedback

5. Steps of control (cont.)
Establishment of standards:-
a) Quantitative standard:- Time standard
Cost standard
Productivity standard
Revenue standards

6. Steps of control (cont.)
b) Qualitative standard
c) How to set the standards :-
a) Before setting the standard , an executive must study the characteristics of the work.
b) Executives must consider ordinarily flexible and generally acceptable levels of good performance in terms of work characteristics
c) As the nature of work differs with every operation, the characteristics are different and so are the standards.
d) Standards are set, thus, depending on the characteristics of the task.

7. Steps of control (cont.)
Measurement of actual performance:-
1) what to measure
2) How to measure
3) How to solve the problem of measurement in less technical and qualitative job?
4) The techniques of measurement:- a) Personal observation
b) Sampling
c) Managerial accounting and computer science

8. Steps of control (cont.)
5)When to measure:-
Comparison of actual performance with standards.
Taking corrective action.
Standards
Adjustment
Measurement
Feedback
Performance

9. Types of control Feed forward or Predictive control Concurrent control
Feedback control

10. Types of control (cont.)
Feed forward Control
prevents anticipated problems
most desirable type of control
requires timely and accurate information that often is difficult to get
Concurrent Control
takes place while activity is in progress
corrects problem before it becomes too costly
best-known form is direct supervision

11. Types of control (cont.)
Feedback control :-
-- takes place after the activity is done
-- problems may already have caused damage or waste
---- the most popular type of control
feedback may be only viable form of control available
feedback has two advantages:-
provides meaningful information on the
effectiveness of planning
can enhance employee motivation

12. Types Of Control Input Output Processes Anticipates problems
Feedforward
Control
Corrects
problems as
they happen
Concurrent
Control
Corrects
problems after
they occur
Feedback
Control

13. Principles or Guidelines for developing an effective control system
Controls should be based on objective and plans
Controls must be understandable
Controls must be flexible
Controls must be economical
Controls must be timely
Controls must be objective

14. Principles or Guidelines for developing an effective control system (cont.)
Controls should be forward looking
Controls should be selective
Controls should aim at corrective action
Controls should reflect the organization structure and needs