CONTROL
What is controlling? It’s the process of monitoring, comparing, and correcting work performance. All managers should control even if their units are performing as planned because they can’t really know that unless they’ve evaluated what activities have been done and compared actual performance against the desired standard.3 Effective controls ensure that activities are completed in ways that lead to the attainment of goals. Whether controls are effective, then, is determined by how well they help employees and managers achieve their goals.

Control is important because it’s the only way that managers know whether organizational goals are being met and if not, the reasons why. The value of the control function can be seen in three specific areas: planning, empowering employees, and protecting the workplace.
1. Check whether their goals and plans were being achieved and what future actions to take.
2. Effective control system can provide information and feedback on employee performance and

minimize the chance of potential problems
3. Protect the organization and its assets

The control process is a three-step process –

Step 1. Measuring Actual Performance
To determine what actual performance is, a manager must first get information about it. Thus, the first step in control is measuring.
Most work activities can be expressed in quantifiable terms. However, managers should use subjective easures when they can’t. Although such measures may have limitations, they’re better than having no standards at all and doing no controlling.

Step 2. Comparing Actual Performance
Against the Standard
The comparing step determines the variation between actual performance and the standard. Although some variation in performance can be expected in all activities, it’s critical to determine an acceptable range of variation (see Exhibit 18-4).