Académique Documents
Professionnel Documents
Culture Documents
of Control
Chapter 13
Learning Outcomes
Define control
Describe three approaches to control
Explain why control is important
Define the control process
Analyze the three types of control
Chapter 13
Learning Outcomes
Describe an effective control system
Identify contingency factors in the control
process
Learn the dysfunctional side of controls
Describe how national differences affect the
control process
Study ethical issues in employee monitoring
Chapter 13
Three Approaches
to Control Systems
Market
Control
Bureaucratic
Control
Chapter 13
Clan
Control
Standard
Standard
Attained?
Do Nothing
No
Variance
Acceptable?
Measure
Performance
Yes
Yes
Do Nothing
No
Standard
Acceptable?
Yes
Identify
Causes
No
Revise
Standard
Chapter 13
Correct
Performance
Information
Operations
What Managers
Measure
Finances
People
Chapter 13
Acceptable
Upper Limit
Acceptable
Range of
Variation
Standard
Acceptable
Lower Limit
t+1
t+2
t+3
t+4
Chapter 13
t+5
Brand
Standard
Heineken
1,075
913
(162)
Molson
630
634
Becks
800
912
112
Moosehead
620
622
Labatts
540
672
132
Corona
160
140
(20)
Amstel Light
225
220
(5)
80
65
(15)
170
286
116
4,300
4,464
164
Dos Equis
Tecate
Total Cases
Actual
Chapter 13
Over (Under)
Do Nothing
Taking
Managerial
Action
Correct
Performance
Revise
the Standard
Chapter 13
Three
Three Types
Types of
of Control
Control
Input
Input
Processes
Processes
Output
Output
Feedforward
Feedforward
Control
Control
Concurrent
Concurrent
Control
Control
Feedback
Feedback
Control
Control
Anticipates
Anticipates
Problems
Problems
Corrects
CorrectsProblems
Problems
as
asThey
TheyHappen
Happen
Corrects
CorrectsProblems
Problems
after
afterThey
TheyOccur
Occur
Chapter 13
10
Qualities of an Effective
Control System
Accuracy
Timeliness
Economy
Flexibility
Understandability
Chapter 13
11
Qualities of an Effective
Control System
Reasonable criteria
Emphasis on exceptions
Strategic placement
Multiple criteria
Corrective action
Chapter 13
12
Degree of Decentralization
Organizational Culture
Importance of an Activity
Control Recommendations
Small
Large
High
Low
High
Low
Open
Informal, self-control
Closed
High
Low
Chapter 13
13
Adjusting Controls
for National
Differences
Distance
and the
Formality
of Controls
Technology
and the
Comparability
of Data
Chapter 13
14
Dysfunctional
Controls
Inflexible
Controls
Unreasonab
le
Standards
Chapter 13
15
Ethical Issues
and Control
Inform
Employees
Have a
Written Policy
Questions of Privacy
Monitor for
Business Reasons
Chapter 13
16