Management Control:
When compared with operational control, management control is more inclusive and more aggregative, in the sense of embracing the integrated activities of a complete department, division or even entire organisation, instead or mere narrowly circumscribed activities of sub-units.
The basic purpose of management control is the achievement of enterprise goals – short range and long range – in a most effective and efficient manner. The term management control is defined by Robert Anthony as ‘the process by which managers assure the resources are obtained and used effectively and efficiently in the accomplishment of the organisation’s objectives. Controls are necessary to influence the behaviour of events and ensure that they conform to plans.
The basic purpose of management control is the achievement of enterprise goals – short range and long range – in a most effective and efficient manner. The term management control is defined by Robert Anthony as ‘the process by which managers assure the resources are obtained and used effectively and efficiently in the accomplishment of the organisation’s objectives. Controls are necessary to influence the behaviour of events and ensure that they conform to plans.
No comments:
Post a Comment