Académique Documents
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Culture Documents
9.1
Introduction
9.2
Control Aids
9.2.1
Budgeting
9.2.2
Standard Costing
9.2.3
Responsibility Accounting
9.2.4
Reports
9.2.5
9.2.6
Personal Observation
9.3
9.4
9.5
Gantt Chart
9.6
9.7
9.8
Let us Sum up
9.9
Lesson-end Activity
9.10 Keywords
9.11 Questions for Discussion
9.12 Suggested Readings
(ii)
9.1 INTRODUCTION
A variety of tools and techniques have been used over the years to help managers
control the activities in their organizations. There can be control in different perspectives.
Time control relate to deadlines and time constraints, material controls relate to inventory
control etc. Various techniques of control are discussed in this lesson.
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Setting of cost standards for various components of cost e.g.: raw materials, labour
etc.
9.2.4 Reports
A major part of control consists of preparing reports to provide information to the
management for purpose of control and planning.
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self-control. Self-control stems from the employees ego, orientation, training and
work attitudes.
2.
Group control: It affects individuals both in output and behaviour. Group norms of
doing a good job exert pressures on the individual to perform and to follow work
rules.
3.
Policies and procedures: They are guides to action for managers to use in
controlling behaviour and output of employees. They can, for example, protect the
firmss resources and equipment and require employees presence for appropriate
work times.
9.6 PROGRAMME
TECHNIQUE
EVALUATION
AND
REVIEW
Program evaluation and review technique (PERT) is a variation on Critical Path Analysis
that takes a slightly more sceptical view of time estimates made for each project stage.
Critical Path Method (CPM) charts are similar to PERT charts and are sometimes
known as PERT/CPM. To use it, estimate the shortest possible time each activity will
take, the most likely length of time and the longest time that might be taken if the activity
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takes longer than expected. PERT charts depict task, duration and dependency
information. Each chart starts with an initiation node from which the first task or tasks,
originates. If multiple tasks begin at the same time, they are all started from the node or
branch, or fork out from the starting point. Each task is represented by a line, which
states its name or other identifier, its duration, the number of people assigned to it and, in
some cases, the initials of the personnel assigned. The other end of the task line is
terminated by another node, which identifies the start of another task or the beginning of
any slack time, that is, waiting time between tasks. Each task is connected to its successor
tasks in this manner, forming a network of nodes and connecting lines. The chart is
complete when all final tasks come together at the completion node. When slack time
exists between the end of one task and the start of another, the usual method is to draw
a broken or dotted line between the end of the first task and the start of the next
dependent task.
2.
3.
Reactive: People belonging to this type of culture are more introverted. They are
respect-oriented listeners and concentrate on what people have to say without
interruption and even if they interrupt it is rarely done. People in these cultures
usually express their ideas in a passive voice.
Leaders must understand different cultures when they work in an organisation which
has employees belonging to different cultures. The grouping done by Lewis is a simple
perspective that can help one to begin to understand basic differences in ways of doing
business in foreign countries. However, we must be cautious and avoid working with
unverified assumptions.
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The techniques of control involve the feed forward control, concurrent control and the
feed-back process. There are several techniques to establish the control system in an
organisation like CPM, Gantt Chart, PERT, etc. We have also studied about global
controlling and global challenges.
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9.10 KEYWORDS
Feedback
Feed Forward
Gantt Chart
Material Control
Performance
PERT
CPM
2.
3.
4.
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