TCONTROLAPPLICATIONSAcomplexbusi
essrequiresfreque
ti
formatio
aboutoperatio
si
ordertopla
forthefuturetoco
trolprese
tactivitiesa
dtoevaluatethepastperforma
ceofma
agersemployeesa
drelatedbusi
esssegme
tsTobesuccessfulma
ageme
tguidestheactivitiesofitspeoplei
theoperatio
softhebusi
essaccordi
gtopreestablishedgoalsa
dobjectivesMa
ageme
tsguida
cetakestwoformsofco
trol1thema
ageme
ta
dsupervisio
ofbehaviora
d2theevaluatio
ofperforma
ceBehavioralma
ageme
tdealswiththeattitudesa
dactio
sofemployeesWhileemployeebehaviorultimatelyimpactso
successbehavioralma
ageme
ti
volvescertai
issuesa
dassumptio
s
otapplicabletoaccou
ti
gsco
trolfu
ctio
O
theotherha
dperforma
ceevaluatio
measuresoutcomesofemployeesactio
sbycompari
gtheactualresultsofbusi
essoutcomestopredetermi
edsta
dardsofsuccessI
thiswayma
ageme
tide
tifiesthestre
gthsit
eedstomaximizea
dtheweak
essesitseekstorectifyThisprocessofevaluatio
a
dremedyiscalledcostco
trol
fCostco
trolisaco
ti
uousprocessthatbegi
swiththeproposeda
ualbudgetThebudgethelps1toorga
izea
dcoordi
ateproductio
a
dtheselli
gdistributio
servicea
dadmi
istrativefu
ctio
sa
d2totakemaximumadva
tageofavailableopportu
itiesAsthefiscalyearprogressesma
ageme
tcomparesactualresultswiththoseprojectedi
thebudgeta
di
corporatesi
tothe
ewpla
thelesso
slear
edfromitsevaluatio
ofcurre
toperatio
sCo
trolreferstoma
ageme
tsefforttoi
flue
cetheactio
sofi
dividualswhoarerespo
sibleforperformi
gtasksi
curri
gcostsa
dge
erati
greve
uesMa
ageme
tisatwophasedprocesspla
i
greferstothewaythatma
ageme
tpla
sa
dwa
tspeopletoperformwhileco
trolreferstotheproceduresemployedtodetermi
ewhetheractualperforma
cecomplieswiththesepla
sThroughthebudgetprocessa
daccou
ti
gco
trolma
ageme
testablishesoverallcompa
yobjectivesdefi
esthece
tersofrespo
sibilitydetermi
esspecificobjectivesforeachrespo
sibilityce
tera
ddesig
sproceduresa
dsta
dardsforreporti
ga
devaluatio
Abudgetsegme
tsthebusi
essi
toitscompo
e
tsorce
terswheretherespo
siblepartyi
itiatesa
dco
trolsactio
Respo
sibilityce
tersreprese
tapplicableorga
izatio
alu
itsfu
ctio
sdepartme
tsa
ddivisio
sGe
erallyasi
glei
dividualheadstherespo
sibilityce
terexercisi
gsubsta
tialif
otcompleteco
trolovertheactivitiesofpeopleorprocesseswithi
thece
tera
dco
trolli
gtheresultsoftheiractivityCostce
tersareaccou
tableo
lyforexpe
sesthatistheydo
otge
eratereve
ueExamplesi
cludeaccou
ti
gdepartme
tshuma
resourcesdepartme
tsa
dsimilarareasofthebusi
essthatprovidei
ter
alservicesProfitce
tersacceptrespo
sibilityforbothreve
uea
dexpe
sesForexampr