Control
-The process of establishing performance standards, monitoring performance, and taking corrective action, when necessary, to ensure the achievement of organisational goals
OR
-It is a management process whereby the actual performance of employees is monitored against set performance standards to optimise organisational goal achievement and overall performance, and which requires corrective action if the actual performance does not meet the required standards
Types of control
-Preventative control
-Concurrent control
-Post control
Preventative control
-They are mechanisms intended to reduce errors proactively, thereby minimising the need for corrective action.
-These controls are developed and applied to the input factors of the transformation process to proactively ensure that any deviations from set standards are identified.
Concurrent control
-It indicates control measures that monitor activities while they are taking place.
-They are most effective in situations where time is of the essence and especially where corrective action is essential for the completion of a process.
Post control
A mechanism intended to reduce or eliminate unwanted behaviours or results to meet the organisation’s regulations and standards.
Sources of control
-Stakeholders
-Organisation
-Group
-Individual
Stakeholder control
It is expressed as pressures from outside sources on organisations to change their behaviours.
Organisational control
The formal rules and procedures for preventing or correcting deviations from plans, and for achieving desired goals.
Group control
The norms and values that group members share and maintain through rewards and punishments.
Individual self-control
The guiding mechanisms that operate both consciously and unconsciously within each person.
The control process
-Define the subsystem and key characteristics
-Set performance standards
-Measure actual performance
-Compare performance with set performance
-Evaluate and prepare for corrective action
-Deviation within limits
-Continue the process
Standards
They are criteria for evaluating quantitative and qualitative characteristics and should be set for each characteristic measured.
A cost–benefit analysis addresses three basic questions
-For what desired behaviours and results should organisational controls be developed?
-What are the costs and benefits of the organisational controls required to achieve the desired behaviours and results?
-What are the costs and benefits of utilising alternative organisational controls to obtain the desired behaviours and results?
Criteria for effective control
TACO
-Timely
-Acceptable
-Complete
-Objective
Effectiveness
how well an organisation pursues its goals and to what extent it achieves these set goals.
Efficiency
how well resources are applied or used during the process of achieving these goals
The following outcomes are possible when applying controls to measure whether the outcomes are efficient and effective
-High efficiency and high effectiveness
-Low efficiency and low effectiveness
-High efficiency and low effectiveness
-Low efficiency and high effectiveness
Low efficiency and high effectiveness
The manager selected the appropriate goals to pursue but did not optimally apply the resources to achieve these chosen goals
High efficiency and low effectiveness
The manager selected inappropriate goals to pursue but optimally applied the resources to achieve these chosen goals
Low efficiency and low effectiveness
Themanager selected inappropriate goals to pursue and did not optimally apply the resources to achieve these chosen goals
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Chapter 122
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Chapter 1.222
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Chapter 1.316
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Chapter 221
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Chapter 2.223
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Chapter 2.31
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Chapter 420
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Chapter 4.218
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Chapter 722
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Chapter 7.219
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Chapter 7.320
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Chapter 7.423
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Chapter 820
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Chapter 8.221
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Chapter 8.320
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Chapter 8.420
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Chapter 921
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Chapter 9.220
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Chapter 9.322
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Chapter 9.45
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Chapter 1020
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Chapter 10.216
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Chapter 1120
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Chapter 11.220
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Chapter 11.320
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Chapter 11.43
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Chapter 1220
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Chapter 12.220
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Chapter 12.320
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Chapter 12.47
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Chapter 1320
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Chapter 1420
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Chapter 1520
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Chapter 15.37
