Control Function

Control Function代写 Control is a function of management that involves validation of activities through the comparison with the actual plans.


Control is a function of management that involves validation of activities through the comparison with the actual plans. Control ensure that there is an efficient and effective application of business resources for the accomplishment of goals (Kukreja par. 1). It also measures the deviation from the anticipated performance, analyzes the cause and come up with corrective measures.

Why Four Steps Involved in the Control Function are Important  Control Function代写

Control is a systematic process involving the following steps:

a. Setting performance standards

b. Measurement of the actual performance

c. Comparison of the performance with standards performance

d. Analysis of deviation and correction action

Setting the Performance Standards  Control Function代写

A standard is a benchmark on which to compare the output of the actual performance. Standards are used to as the threshold which needs to be achieved or surpassed. For instance, a company can set the cost to be incurred, revenue to be earned, quantity and quality of the output, and time frame for each task. Another standards reduction of defects from 10 in every 1000 to 2 in every 1000.

Control Function代写
Control Function代写

Measurement of Actual Performance  Control Function代写

There various methods for measuring performance including observation, sampling, performance reports and more. It is done when tasks are completed or in the process. After measurement, a report is prepared and presented to the supervisor.

Comparing Actual performance with Standards    Control Function代写

The step checks for any deviation from the standards. For instance, the performance of workers can be measured with the units produced per day or in the duration of weeks, months, or years.

Analysis of the Deviations and Correction Action

Deviations are expected in every activity. The range of deviation is measured to set the correctional measures. If it is within the acceptable range, no actions required.

How Various Ratios Used By Accountants and Managers are Different from in the Control Function  Control Function代写

The different ratios used by managers and accountants vary in the objective of each ratio and the parameters used. The manager aims to measure performance against the threshold. On the hand, accountants report financial performance of the enterprise. In essence, the control ratios of the management do not necessarily involve quantities and money like is the case of accounting ratios.

For instance: In management control activity ratio is measured regarding standard hours against budgeted hours.  Control Function代写**成品

Management controls do not always reflect the financial performance of the enterprise.

Control Function代写
Control Function代写

Work Cited

Kukreja, Sonia. “Importance And Steps Of Controlling Function Of Management – Management Study HQ.” Management Study HQ, 2017, Accessed 1 Feb 2019.

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