Control is making sure that
something happen the way it was
planned to happen. As implied in this
definition, planning and...
 Traditional techniques
 Modern techniques
 The Traditional Control Devices (the Budget)
 The Traditional no Budgetary Control
Devices
 Revenue and expense budgets
 Time, space, material, and product budgets
 Capital expenditure budgets
 Cash budgets
 ...
 There are, of course, many traditional control
devices not connected with budgets, although
some may be related to, and ...
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 An interesting control device is the break even
chart. This chart depicts the relationship of
sales and expenses in such...
 Another effective tool of managerial control is
the internal audit or, as it is now coming to be
called, the operational...
 In any preoccupation with the devices of
managerial control, one should never overlook
the importance of control through...
           
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Controlling

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Controlling

  1. 1. Control is making sure that something happen the way it was planned to happen. As implied in this definition, planning and controlling are virtually inseparable functions.
  2. 2.  Traditional techniques  Modern techniques
  3. 3.  The Traditional Control Devices (the Budget)  The Traditional no Budgetary Control Devices
  4. 4.  Revenue and expense budgets  Time, space, material, and product budgets  Capital expenditure budgets  Cash budgets  Balance sheet budgets  Budget summaries  Zero- base budgeting
  5. 5.  There are, of course, many traditional control devices not connected with budgets, although some may be related to, and used with, budgetary controls. Among the most important of these are: statistical data, special reports and analysis, analysis of break- even points, the operational audit, and the personal observation.
  6. 6. 0 1 2 3 4 5 6 7 Column2 Column3 Column4
  7. 7.  An interesting control device is the break even chart. This chart depicts the relationship of sales and expenses in such a way as to show at what volume revenues exactly cover expenses.
  8. 8.  Another effective tool of managerial control is the internal audit or, as it is now coming to be called, the operational audit. Operational auditing, in its broadest sense, is the regular and independent appraisal, by a staff of internal auditors, of the accounting, financial, and other operations of a business.
  9. 9.  In any preoccupation with the devices of managerial control, one should never overlook the importance of control through personal observation.
  10. 10.            

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