Vous êtes sur la page 1sur 25


The basic management function of
(1) establishing benchmarks or
(!) com"aring actual "erformance
against them# an
($) taking correcti%e action# if re&uire'
Managerial control is one of the "rimar(
functions of management# an it in%ol%es
setting "erformance stanars# measuring
"erformance# an taking correcti%e actions
)hen necessar('
Techniques and Types of Control
*utual a+ustment
,irect su"er%ision
-tanari.ation of )ork "rocess
-tanari.ation of out"uts
Types of Traditional Control
1' ,irect -u"er%ision an Obser%ation
!' /inancial -tatements
$' 0ugetar( Control
1' 0reak 2%en 3nal(sis
4' Return on In%estment (ROI)
5' *anagement b( Ob+ecti%es (*0O)
6' *anagement 3uit
7' *anagement Information -(stem (*I-)
8' 92RT an C9* Techni&ues
1:' -elf;Control
The main characteristics of a budget
It is "re"are in a%ance an is eri%e from the
long; term strateg( of the organi.ation'
It relates to future "erio for )hich ob+ecti%es or
goals ha%e alrea( been lai o)n'
0ugetar( Control
0ugetar( control is the use of the
com"rehensi%e s(stem of bugeting
to ai management in carr(ing out
its functions like "lanning# co;
orination an control'
-te"s in 0ugetar( control

Organi.ation for bugeting

0uget mannual
The 0uget assist "lanning
The buget communicates an co;
The buget hel"s )ith ecision <making
The buget can be use to monitor an
The buget can be use to moti%ate
Limitations of 0uget 3n 0ugetar(
The bene=ts of bugets an 0ugetar(
0uget information ma( not be accurate
The buget ma( emoti%ate
0uget ma( lea to isfunctional
0ugets ma( be set at too lo) a le%el
T("es of 0uget
-ales 0uget
9rouction 0uget
9urchase 0uget
9ersonnel 0uget
Research > ,e%elo"ment 0uget
Ca"ital 2?"eniture 0uget
Cash 0uget
*aster 0uget
*anagement 3uit
3 s(stematic assessment of methos
an "olicies of an organi.ation@s
management in the aministration an
the use of resources# tactical an
strategic "lanning# an em"lo(ee an
organi.ational im"ro%ement'
*anagement 3uit
Functions Of Management Audit
*anagement auit ienti=es the ob+ecti%es of an
organi.ation if such ob+ecti%es are not set u"'
!' *anagement auit allocates the o%erall ob+ecti%es of
an organi.ation in small "arts'
$' *anagement auit re%ie)s the structure of
organi.ation an asset of the organi.ation an ecies
)hether goals can be obtaine or not'
1' *anagement auit e?amines all the sco"e of )ork
an liabilit( centers'
4' *anagement auit "ro%ies %aluable suggestions to
the management after the e%aluation of all abo%e facts'
Objectives Of Management
To formulate the goal of an organi.ation'
!' To ensure the ful=llment of goals'
$' To hel" management to im"ro%e the
acti%ities an "roceures'
1' To hel" all the members of
management to make eAecti%e
ischarge of their uties'
4' To hel" in the im"ro%ement of "ro=ts'
*anagement Information
*I- is e=ne as the s(stem that
"ro%ies information su""ort for
making in the organisation
Role of *anagement Information
Im"act of *I-
*anagement /unctions
Bnerstaning 0usiness
-(stemi.ation of 0usiness
,irecting To)ars goals
*anagement 2Ccienc(
Reuction of *an"o)er O%erhea
*anagement as a Control
2arl( Darning *echanism
9erformance -tanars
-trategic control
3ccurate an timel(
The Information /lo)
2?e"tion 9rinci"le
0reak 2%en 3nal(sis
0reake%en anal(sis e?amines the
short run relationshi" bet)een
changes in %olume an changes in
total sales re%enue# e?"enses an
net "ro=t
3lso kno)n as C;E;9 anal(sis (Cost
Eolume 9ro=t 3nal(sis)
Decision ma&ing and
Brea&e'en nalysis:

Fo) man( units must be sol to breake%enG

Fo) man( units must be sol to achie%e a
target "ro=tG
-houl a s"ecial orer be acce"teG
Fo) )ill "ro=ts be aAecte if )e introuce a
ne) "rouct or ser%iceG
)ey Terminology: Brea&e'en
Break even point*the "oint at )hich a
com"an( makes neither a "ro=t or a loss'
Contribution per unit*the sales "rice minus
the %ariable cost "er unit' It measures the
contribution mae b( each item of out"ut to the
=?e costs an "ro=t of the organisation'
Margin of safety*a measure in )hich the
bugete %olume of sales is com"are )ith the
%olume of sales re&uire to break e%en
Marginal Cost < cost of "roucing one e?tra
unit of out"ut
Brea&e'en %ormula
%i(ed Costs
+Contribution per unit
+Contribution per unit , #elling -rice per
unit . !ariable Cost per unit
Brea&e'en Chart
Using the follo/ing data0 calculate the
brea&e'en point and margin of safety in
-elling 9rice H 4:
Eariable Cost H 1:
/i?e Cost H 6:#:::
0ugete -ales H 6#4:: units
Contribution H 4: ; 1: H 1: "er unit
0reake%en "oint H 6:#:::I1: H
6#::: units
*argin of safet( H 64:: < 6::: H
4:: units
1imitations of B2E
-ome costs cannot be ienti=e as "recisel( /i?e or Eariable
-emi;%ariable costs cannot be easil( accommoate in
break;e%en anal(sis
Costs an re%enues ten not to be constant
Dith /i?e costs the assum"tion that the( are constant o%er
the )hole range of out"ut from .ero to ma?imum ca"acit( is
9rice reuction ma( be necessar( to "rotect sales in the face
of increase com"etition
The sales mi? ma( change )ith changes in tastes an
9roucti%it( ma( be aAecte b( strikes an absenteeism
The balance bet)een /i?e an Eariable costs ma( be
altere b( ne) technolog(
Net)ork Techni&ue

Centres d'intérêt liés