Sunday, December 5, 2010

Controlling: THE SYSTEM &PROCESS OF CONTROLLING

DEFINATIONS
There are many definitions of controlling.
1. Controlling is the process of determining what is being accomplished.
2. Controlling is evaluating the performance and if necessary applying corrective
measures so that the performance takes place according to plans.
3. Controlling is measurement and correction of performance in order to make
sure that enterprise objectives and the plane advised to attain then are being
accomplish.
4. Controlling is looking behind planning bears a close relationship to
controlling.
5. Effective controlling assists to regulate actual performance to assure that it
takes place as planned.
6. Controlling exists at every management level from president to supervisor of a
company
Control is the process through which managers assure that actual activities conform to
planned activities.
ACCORDING TO BREACH
"Control is checking current performance against predetermined standards contained
in the plans, with a view to ensuring adequate progress and satisfactory performance."
ACCORDING TO GEORGE R TERRY –
"Controlling is determining what is being accomplished i.e., evaluating the
performance and if necessary, applying corrective measures so that the performance
takes place according to plans."
ACCORDING TO BILLY E GOETZ
"Management control seeks to compel events to conform plans".
ACCORDING TO ROBERT N ANTHONY –
"Management control is the process by which managers assure that resources are
obtained and used effectively and efficiently."
IN THE WORDS OF KOONTZ AND O'DONNELL
"Managerial control implies measurement of
accomplishment against the standard and the correction of deviations to assure
attainment of objectives according to plans."
IN THE WORDS OF HAYNES AND MASSIE
"Fundamentally, control is any process that guides activity towards some
predetermined goal. The essence of the concept is in determining whether the activity
is achieving the desired results”.
IN THE WORDS OF HENRY FAYOL
"Control consists in verifying whether everything occurs in conformity with the plan
adopted, the instructions issued and the principles established. Its object is to find out
the weakness and errors in order to rectify them and prevent recurrence. It operates on
everything, i.e., things, people and actions".
From the above definitions it is clear that the managerial function of control consists
in a comparison of the actual performance with the planned performance with the
object of discovering whether all is going on well according to plans and if not why.
Remedial action arising from a study of deviations of the actual performance with the
standard or planned performance will serve to correct the plans and make suitable
changes. Controlling is the nature of follow-up to the other three fundamental
functions of management. There can, in fact, be not controlling without previous
planning, organizing and directing.
Controlling cannot take place in a vacuum.

Ditulis Oleh : Naz Nazir // Sunday, December 05, 2010
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