Management Control - Meaning and Characteristic or Features of Control


Control: 
Control is necessary function to make all other managerial functions effective. Its ensures that the corporate goals are achieved effectively and efficiently. Controlling is the process that the corporate goals are achieved effectively and efficiently. Controlling is the process by which management regulates that work activities according to designed plans, policies, procedures and programmes so as to ensure the accomplishment of the organizational resources and people in a direction leading to organizational goals.

Some important definitions of control may be given as follows:

Henri Fayol
Control consists in verifying whether everything occurs in confirmatory with the plan adopted, the instruction issued and principles established. It has for object to point our weaknesses and errors in order to rectify them and prevent recurrence. It operates on everything, things, people, action.

Theo Haimann and William Scott
Controlling is the process which check the performance against standards. It makes sure that organisation goals and objectives are being met.

Robert Anthony
Management control is the process by which managers assure that resources are obtained and used effectively and efficiently in the accomplishment of an organisation’s objective.

Weihrich and Koontz
Controlling is the measurement and correction of performance in order to make sure that enterprise objectives and the plans devised to attain them are being accomplished.

Characteristic Or Features of Control
Controlling has the following important features, which clearly bring out its nature:

1. Control is a Continuous Process
Control is not a single step activity. Rather, it is a dynamic process that involves constant analysis of actual and planned performance and the resultant deviations as well as the revision of objectives, plans, policies, procedures, positions, incentives etc in the light of such deviations.

2. Purpose of Control is Positive
George Terry says, the function of controlling is positive – it is to make things happen, i.e. to achieve the goal within stated constraints, or by means of the planned activities. Controlling should never be viewed as being negative in character – as a hurdle in getting objectives won. Controlling is a managerial necessity and a help, not an impediment or a hindrance.

3. Controlling is a exercise at all levels in the Management Hierarchy
Control is a function of every manager, from Chairman and Managing Director to a supervisor, though it may vary in scope among managers. For example the top managers are concerned with administrative control, which is exercised through broad policies, plans and other directives. The middle level managers are concerned with the executor control for the purpose of getting the plans, policies, and programmes executed. At the lower level, supervisors exercise operational control to ensure successful performing of actual operations or production activities by their close monitoring.

4. Control Guides Behaviour of People and use of Resources and Facilities
Control guides the action and the behaviour of the people who are responsible for carrying out different activities or operation, and also guide the use by them of different organizational resources and facilities in order to effectively and efficient, contribute toward accomplishment objectives.

5. Control is mainly Forwarding Looking
Control mainly aims at the future because future is a head and past in gone. However, the experience about the criterion for future standards, but it may be noted that control may also be past control and current control. Thus it is not full correct to say that control is looking back.

6. Control Measures and Evaluate Performances
Controlling involves measurements of the actual results in order to facilitate other evaluation or comparison against the planned results. It also suggests guidelines for future course of action.

7. Control Facilities Coping with Environment
Effective controlling system foresees the likely changes in consumer preferences and demands and therefore guides the members of the organisation to modify the products or services to meet the anticipated needs and requirements of the consumers in the future market.

8. Control Closely Related to Planning
Planning is the basis of controlling. Control implies the existence of certain standards or yardsticks against which actual results are to be evaluated. Planning provides such standards, if there is no plan; it means that there is no basis for control. Planning sets the course of action and controlling monitors the operation or activities to follow such course of action. In fact, planning initiate the process of management and control completes this process. Without a plan control is blind because it does not know where to go and weather it is going on a right path or not. Control looks active in the company of a plan because then it seeks to compel events to confirm to the plan. Without a plan is handicapped. H.G. Licks comments, Planning is clearly a pre-requisite for controlling, it is utterly foolish to think that controlling could be accomplished without planning. Without planning there is no predetermined understanding of the desired performance. In fact planning without corresponding control is likely to be a hollow hope.
On the other hand, planning without control is not a reality. In the absence of a control system, best designed plans may go astray and thus will fail to reach their destination. Control ensures to the organizational activities and the functions on the right track and aligned with plans and goals. Standards for evaluation of performance are the beginning point of the control process. Controlling indicates the need for revision of plans in case the standards are not achievable or if the environment has changed. The information collected by the control system is also useful for planning in future. Without control planning will be a futile exercise remaining on the papers only. Control makes plans meaningful and effective, similarly controlling is effective only when it is specially tailored to plans.
Thus, it is correct to comment that planning is manning less without control and control is aimless without planning. Weihrich and Kortz comments, Planning and controlling may be viewed as the blades of a pair of scissors, the scissors cannot work unless there are two blades. Without plans and objectives, control is not possible because performance has to be measured against some established criteria. Similarly, without control, realization of plans is not possible be guided on the right path leading to the accomplishment of plans. This is why that Weihrich and Koontz has commented as follows.

Planning and controlling are inseparable the Siamese twins of management. Any attempt to control without plans is meaningless, since there is no way for people to tell whether they are going where they want to go (the result of the tusk of control) unless they first know where they want to go (part of the task of planning). Plans thus furnish the standards of control. Thus, there is complete interdependence between planning and controlling.
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