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What are the elements of a control
from plan
behind schedule and excessive under or over utilization of resources must be noted for action
Results of this analysis usually reported by
exception or variance
operational targets
Pre-planned investigations into details of
programme performance
They should occur at all levels
The formal review should occur at times
performance, schedule and resource use through personal inspection and satisfaction The review process has a vital positive impact on personal performance The review will also identify personnel training needs
of training The programme as a whole should be reviewed by an appropriate external group Enables areas to be identified for special study & systems research to improve programme implementation
Corrective action
The culmination of the management control
system At times the corrective action taken may be to recognize the realities of the situation and to change the plan To the extent possible procedures and authority for corrective action should be planned ahead Performance in taking corrective action as the situation demands is an important demonstration of the managers ability
Corrective action
A major part of the managers effort should
be devoted to corrective action measures, changing personnel assignments, securing more resources, moving supplies, ensuring continuing education,etc. Delegation of responsibilities The ability of a manager to conceptualise and operate the management control system will have an impact on the ultimate success of the programme