SlideShare ist ein Scribd-Unternehmen logo
1 von 36
PART V: Controlling 13
Learning Outcomes   After this class, I will be able to:
[object Object]
[object Object]
[object Object]
[object Object]
[object Object]
[object Object]
[object Object]
[object Object]
[object Object]
[object Object]
[object Object]
What Is Control? ,[object Object],[object Object],[object Object]
Characteristics of Three Approaches  to Control Systems ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Exhibit 13.1
The Control  Process Exhibit 13.2
Steps in the Control Process ,[object Object],[object Object],[object Object],[object Object]
Steps in the Control Process (cont’d) ,[object Object],[object Object],[object Object],[object Object]
Defining an Acceptable Range of Variation Exhibit 13.3
Steps in the Control Process (cont’d) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
South Atlantic’s Distributors’ Sales Performance  for July (hundreds of cases) BRAND STANDARD ACTUAL OVER (UNDER) Heineken 1,075 913 (162) Molson 630 634 4 Beck’s 800 912 112 Moosehead 620 622 2 Labatt’s 540 672 132 Corona 160 140 (20) Amstel Light 225 220 (5) Dos Equis 80 65 (15) Tecate 170 286 116 Total cases 4,300 4,464 164 Exhibit 13.4
Types Of Control ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Types of Control Exhibit 13.5
The Qualities Of An Effective Control System ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
What Contingency Factors Affect the Design of A Control System? ,[object Object],[object Object],[object Object],[object Object],[object Object]
A Special Case of Control:  Sarbanes-Oxley Act ,[object Object],[object Object],[object Object],[object Object],[object Object]
A Special Case of Control:  Sarbanes-Oxley Act (cont’d) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Controls And Cultural Differences ,[object Object],[object Object],[object Object],[object Object]
The Dysfunctional Side Of Control ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Contemporary Issues In Control ,[object Object],[object Object],[object Object],[object Object],[object Object]
Perspective on Employee Theft ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Control Measures for Deterring or Reducing Employee Theft or Fraud Exhibit 13.7 Sources:  Based on A. H. Bell and D. M. Smith. “Protecting the Company Against Theft and Fraud,”  Workforce Online  (www.workforce.com), December 3, 2000; J. D. Hansen, “To Catch a Thief,”  Journal of Accountancy , March 2000, pp. 43–46; and J. Greenberg. “The Cognitive Geometry of Employee Theft,” in  Dysfunctional Behavior in Organizations: Nonviolent and Deviant Behavior  (Stamford, CT: JAI Press, 1998), pp. 147–93.
Suggestions for Achieving a Supportive  Growth-Oriented Culture Keep the lines of communication open—inform employees about major issues. Establish trust by being honest, open, and forthright about the challenges and rewards of being a growing organization. Be a good listener—find out what employees are thinking and facing. Be willing to delegate duties. Be flexible—be willing to change your plans if necessary. Exhibit 13.8
Suggestions for Achieving a Supportive  Growth-Oriented Culture (cont’d) Provide consistent and regular feedback by letting employees know the outcomes—good and bad. Reinforce the contributions of each person by recognizing employees’ efforts. Continually train employees to enhance their capabilities and skills. Maintain the focus on the venture’s mission even as it grows. Establish and reinforce a “we” spirit since a successful growing venture takes the coordinated efforts of all the employees. Exhibit 13.8
How An Entrepreneur Can Control For Growth ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
How Does the Entrepreneur Exit the Venture ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Weitere ähnliche Inhalte

Was ist angesagt?

The nature and significance of control
The nature and significance of controlThe nature and significance of control
The nature and significance of control
Pranav Kumar Ojha
 
Controlling and evaluation mechanism
Controlling and evaluation mechanismControlling and evaluation mechanism
Controlling and evaluation mechanism
xtrm nurse
 
Foundations Of Control
Foundations Of ControlFoundations Of Control
Foundations Of Control
Rasha Shawoosh
 

Was ist angesagt? (19)

The nature and significance of control
The nature and significance of controlThe nature and significance of control
The nature and significance of control
 
Chapter 11 controlling function of management
Chapter 11 controlling function of managementChapter 11 controlling function of management
Chapter 11 controlling function of management
 
Principles of Management Controlling
Principles of Management ControllingPrinciples of Management Controlling
Principles of Management Controlling
 
System & process 0 f contrilling (chpt 18)
System & process 0 f contrilling (chpt 18)System & process 0 f contrilling (chpt 18)
System & process 0 f contrilling (chpt 18)
 
Controlling techniques
Controlling techniquesControlling techniques
Controlling techniques
 
Managerial control
Managerial controlManagerial control
Managerial control
 
Controlling and evaluation mechanism
Controlling and evaluation mechanismControlling and evaluation mechanism
Controlling and evaluation mechanism
 
controlling
controllingcontrolling
controlling
 
Ch 7 controlling
Ch 7 controllingCh 7 controlling
Ch 7 controlling
 
Organization control
Organization controlOrganization control
Organization control
 
Controlling ppt
Controlling pptControlling ppt
Controlling ppt
 
Controlling: Concept, Process, Types, Techniques
Controlling: Concept, Process, Types, TechniquesControlling: Concept, Process, Types, Techniques
Controlling: Concept, Process, Types, Techniques
 
Mcs 01
Mcs 01Mcs 01
Mcs 01
 
The System and Process of Controlling
The System and Process of ControllingThe System and Process of Controlling
The System and Process of Controlling
 
Controlling-Type, Process, Barriers &Techniques
Controlling-Type, Process, Barriers &TechniquesControlling-Type, Process, Barriers &Techniques
Controlling-Type, Process, Barriers &Techniques
 
Controlling
ControllingControlling
Controlling
 
Foundations Of Control
Foundations Of ControlFoundations Of Control
Foundations Of Control
 
PPM- Controlling
PPM- ControllingPPM- Controlling
PPM- Controlling
 
management function - controlling
management function - controlling management function - controlling
management function - controlling
 

Andere mochten auch (9)

Day 6
Day 6Day 6
Day 6
 
一起去旅行
一起去旅行一起去旅行
一起去旅行
 
Day3
Day3Day3
Day3
 
Day 7
Day 7Day 7
Day 7
 
Montesori inspired junior mba business4
Montesori inspired junior mba   business4Montesori inspired junior mba   business4
Montesori inspired junior mba business4
 
Day4
Day4Day4
Day4
 
Montesori inspired junior mba
Montesori inspired junior mbaMontesori inspired junior mba
Montesori inspired junior mba
 
Day 7
Day 7Day 7
Day 7
 
3 Knowledge Transfer
3 Knowledge Transfer3 Knowledge Transfer
3 Knowledge Transfer
 

Ähnlich wie Day 13 - Foundations of control

Major Questions You Should Be Able to Answer16.1Control Whe.docx
Major Questions You Should Be Able to Answer16.1Control Whe.docxMajor Questions You Should Be Able to Answer16.1Control Whe.docx
Major Questions You Should Be Able to Answer16.1Control Whe.docx
croysierkathey
 
MCO 101 Unit 6 Lecture 5
MCO 101 Unit 6 Lecture 5MCO 101 Unit 6 Lecture 5
MCO 101 Unit 6 Lecture 5
Derek Nicoll
 
Chapter 13 - Control Systems: Financial and Human
Chapter 13 - Control Systems: Financial and HumanChapter 13 - Control Systems: Financial and Human
Chapter 13 - Control Systems: Financial and Human
dpd
 
Chapter 11Organizational ControlOrganizati.docx
Chapter 11Organizational ControlOrganizati.docxChapter 11Organizational ControlOrganizati.docx
Chapter 11Organizational ControlOrganizati.docx
cravennichole326
 
Chapter 18 Managing Operations Ppt18
Chapter 18 Managing Operations Ppt18Chapter 18 Managing Operations Ppt18
Chapter 18 Managing Operations Ppt18
D
 
conroling slides by sohar bakhsh
conroling slides by sohar bakhshconroling slides by sohar bakhsh
conroling slides by sohar bakhsh
Sohar Bakhsh
 
Mf0013 & internal audit & control
Mf0013 & internal audit & controlMf0013 & internal audit & control
Mf0013 & internal audit & control
smumbahelp
 

Ähnlich wie Day 13 - Foundations of control (20)

Man101 Chapter13
Man101 Chapter13Man101 Chapter13
Man101 Chapter13
 
Controlling
ControllingControlling
Controlling
 
Major Questions You Should Be Able to Answer16.1Control Whe.docx
Major Questions You Should Be Able to Answer16.1Control Whe.docxMajor Questions You Should Be Able to Answer16.1Control Whe.docx
Major Questions You Should Be Able to Answer16.1Control Whe.docx
 
MCO 101 Unit 6 Lecture 5
MCO 101 Unit 6 Lecture 5MCO 101 Unit 6 Lecture 5
MCO 101 Unit 6 Lecture 5
 
Controlling 3
Controlling 3Controlling 3
Controlling 3
 
Chapter 13 - Control Systems: Financial and Human
Chapter 13 - Control Systems: Financial and HumanChapter 13 - Control Systems: Financial and Human
Chapter 13 - Control Systems: Financial and Human
 
Chapter 11Organizational ControlOrganizati.docx
Chapter 11Organizational ControlOrganizati.docxChapter 11Organizational ControlOrganizati.docx
Chapter 11Organizational ControlOrganizati.docx
 
Ais Romney 2006 Slides 06 Control And Ais Part 1
Ais Romney 2006 Slides 06 Control And Ais Part 1Ais Romney 2006 Slides 06 Control And Ais Part 1
Ais Romney 2006 Slides 06 Control And Ais Part 1
 
Ais Romney 2006 Slides 06 Control And Ais
Ais Romney 2006 Slides 06 Control And AisAis Romney 2006 Slides 06 Control And Ais
Ais Romney 2006 Slides 06 Control And Ais
 
Ais Romney 2006 Slides 06 Control And Ais Part 1
Ais Romney 2006 Slides 06 Control And Ais Part 1Ais Romney 2006 Slides 06 Control And Ais Part 1
Ais Romney 2006 Slides 06 Control And Ais Part 1
 
Ais Romney 2006 Slides 06 Control And Ais
Ais Romney 2006 Slides 06 Control And AisAis Romney 2006 Slides 06 Control And Ais
Ais Romney 2006 Slides 06 Control And Ais
 
Chapter 18 Managing Operations Ppt18
Chapter 18 Managing Operations Ppt18Chapter 18 Managing Operations Ppt18
Chapter 18 Managing Operations Ppt18
 
Chapt08
Chapt08Chapt08
Chapt08
 
Controlling
ControllingControlling
Controlling
 
Controlling in Management
Controlling in ManagementControlling in Management
Controlling in Management
 
Chap 17 controlling
Chap 17 controllingChap 17 controlling
Chap 17 controlling
 
BUS137 Chapter 13
BUS137 Chapter 13BUS137 Chapter 13
BUS137 Chapter 13
 
conroling slides by sohar bakhsh
conroling slides by sohar bakhshconroling slides by sohar bakhsh
conroling slides by sohar bakhsh
 
Management control system
Management control systemManagement control system
Management control system
 
Mf0013 & internal audit & control
Mf0013 & internal audit & controlMf0013 & internal audit & control
Mf0013 & internal audit & control
 

Mehr von Derek Nicoll

International marketing3
International marketing3International marketing3
International marketing3
Derek Nicoll
 
Gamechangingeducatin2
Gamechangingeducatin2Gamechangingeducatin2
Gamechangingeducatin2
Derek Nicoll
 
Gamechanging education 1
Gamechanging education 1Gamechanging education 1
Gamechanging education 1
Derek Nicoll
 
Appraisalspresentation
AppraisalspresentationAppraisalspresentation
Appraisalspresentation
Derek Nicoll
 
Montesori inspired junior mba
Montesori inspired junior mbaMontesori inspired junior mba
Montesori inspired junior mba
Derek Nicoll
 
2 Acedemic Calander
2 Acedemic Calander2 Acedemic Calander
2 Acedemic Calander
Derek Nicoll
 
3 Knowledge Transfer
3 Knowledge Transfer3 Knowledge Transfer
3 Knowledge Transfer
Derek Nicoll
 
1 Detailing Our Professional Roles, Duties, And Responsibilities
1 Detailing Our Professional Roles, Duties, And Responsibilities1 Detailing Our Professional Roles, Duties, And Responsibilities
1 Detailing Our Professional Roles, Duties, And Responsibilities
Derek Nicoll
 
4 2new Teachnologies
4 2new Teachnologies4 2new Teachnologies
4 2new Teachnologies
Derek Nicoll
 
1 Detailing Our Professional Roles, Duties, And Responsibilities
1 Detailing Our Professional Roles, Duties, And Responsibilities1 Detailing Our Professional Roles, Duties, And Responsibilities
1 Detailing Our Professional Roles, Duties, And Responsibilities
Derek Nicoll
 
2 Acedemic Calander
2 Acedemic Calander2 Acedemic Calander
2 Acedemic Calander
Derek Nicoll
 
4 2new Teachnologies
4 2new Teachnologies4 2new Teachnologies
4 2new Teachnologies
Derek Nicoll
 
Day 8 - Understanding work teams
Day 8 - Understanding work teamsDay 8 - Understanding work teams
Day 8 - Understanding work teams
Derek Nicoll
 
Day 9 - Foundations of individual and group behaviour
Day 9 - Foundations of individual and group behaviourDay 9 - Foundations of individual and group behaviour
Day 9 - Foundations of individual and group behaviour
Derek Nicoll
 

Mehr von Derek Nicoll (20)

Camtesol2009
Camtesol2009Camtesol2009
Camtesol2009
 
Abertay4
Abertay4Abertay4
Abertay4
 
Smarttax3
Smarttax3Smarttax3
Smarttax3
 
24hourworld2
24hourworld224hourworld2
24hourworld2
 
International marketing3
International marketing3International marketing3
International marketing3
 
Gamechangingeducatin2
Gamechangingeducatin2Gamechangingeducatin2
Gamechangingeducatin2
 
Gamechanging education 1
Gamechanging education 1Gamechanging education 1
Gamechanging education 1
 
Appraisalspresentation
AppraisalspresentationAppraisalspresentation
Appraisalspresentation
 
Montesori inspired junior mba
Montesori inspired junior mbaMontesori inspired junior mba
Montesori inspired junior mba
 
2 Acedemic Calander
2 Acedemic Calander2 Acedemic Calander
2 Acedemic Calander
 
3 Knowledge Transfer
3 Knowledge Transfer3 Knowledge Transfer
3 Knowledge Transfer
 
1 Detailing Our Professional Roles, Duties, And Responsibilities
1 Detailing Our Professional Roles, Duties, And Responsibilities1 Detailing Our Professional Roles, Duties, And Responsibilities
1 Detailing Our Professional Roles, Duties, And Responsibilities
 
4 2new Teachnologies
4 2new Teachnologies4 2new Teachnologies
4 2new Teachnologies
 
1 Detailing Our Professional Roles, Duties, And Responsibilities
1 Detailing Our Professional Roles, Duties, And Responsibilities1 Detailing Our Professional Roles, Duties, And Responsibilities
1 Detailing Our Professional Roles, Duties, And Responsibilities
 
2 Acedemic Calander
2 Acedemic Calander2 Acedemic Calander
2 Acedemic Calander
 
4 2new Teachnologies
4 2new Teachnologies4 2new Teachnologies
4 2new Teachnologies
 
Mcocase
McocaseMcocase
Mcocase
 
Mcocase
McocaseMcocase
Mcocase
 
Day 8 - Understanding work teams
Day 8 - Understanding work teamsDay 8 - Understanding work teams
Day 8 - Understanding work teams
 
Day 9 - Foundations of individual and group behaviour
Day 9 - Foundations of individual and group behaviourDay 9 - Foundations of individual and group behaviour
Day 9 - Foundations of individual and group behaviour
 

Kürzlich hochgeladen

CNv6 Instructor Chapter 6 Quality of Service
CNv6 Instructor Chapter 6 Quality of ServiceCNv6 Instructor Chapter 6 Quality of Service
CNv6 Instructor Chapter 6 Quality of Service
giselly40
 

Kürzlich hochgeladen (20)

[2024]Digital Global Overview Report 2024 Meltwater.pdf
[2024]Digital Global Overview Report 2024 Meltwater.pdf[2024]Digital Global Overview Report 2024 Meltwater.pdf
[2024]Digital Global Overview Report 2024 Meltwater.pdf
 
Powerful Google developer tools for immediate impact! (2023-24 C)
Powerful Google developer tools for immediate impact! (2023-24 C)Powerful Google developer tools for immediate impact! (2023-24 C)
Powerful Google developer tools for immediate impact! (2023-24 C)
 
From Event to Action: Accelerate Your Decision Making with Real-Time Automation
From Event to Action: Accelerate Your Decision Making with Real-Time AutomationFrom Event to Action: Accelerate Your Decision Making with Real-Time Automation
From Event to Action: Accelerate Your Decision Making with Real-Time Automation
 
08448380779 Call Girls In Friends Colony Women Seeking Men
08448380779 Call Girls In Friends Colony Women Seeking Men08448380779 Call Girls In Friends Colony Women Seeking Men
08448380779 Call Girls In Friends Colony Women Seeking Men
 
Bajaj Allianz Life Insurance Company - Insurer Innovation Award 2024
Bajaj Allianz Life Insurance Company - Insurer Innovation Award 2024Bajaj Allianz Life Insurance Company - Insurer Innovation Award 2024
Bajaj Allianz Life Insurance Company - Insurer Innovation Award 2024
 
Slack Application Development 101 Slides
Slack Application Development 101 SlidesSlack Application Development 101 Slides
Slack Application Development 101 Slides
 
GenCyber Cyber Security Day Presentation
GenCyber Cyber Security Day PresentationGenCyber Cyber Security Day Presentation
GenCyber Cyber Security Day Presentation
 
Axa Assurance Maroc - Insurer Innovation Award 2024
Axa Assurance Maroc - Insurer Innovation Award 2024Axa Assurance Maroc - Insurer Innovation Award 2024
Axa Assurance Maroc - Insurer Innovation Award 2024
 
Presentation on how to chat with PDF using ChatGPT code interpreter
Presentation on how to chat with PDF using ChatGPT code interpreterPresentation on how to chat with PDF using ChatGPT code interpreter
Presentation on how to chat with PDF using ChatGPT code interpreter
 
A Call to Action for Generative AI in 2024
A Call to Action for Generative AI in 2024A Call to Action for Generative AI in 2024
A Call to Action for Generative AI in 2024
 
08448380779 Call Girls In Civil Lines Women Seeking Men
08448380779 Call Girls In Civil Lines Women Seeking Men08448380779 Call Girls In Civil Lines Women Seeking Men
08448380779 Call Girls In Civil Lines Women Seeking Men
 
Advantages of Hiring UIUX Design Service Providers for Your Business
Advantages of Hiring UIUX Design Service Providers for Your BusinessAdvantages of Hiring UIUX Design Service Providers for Your Business
Advantages of Hiring UIUX Design Service Providers for Your Business
 
Exploring the Future Potential of AI-Enabled Smartphone Processors
Exploring the Future Potential of AI-Enabled Smartphone ProcessorsExploring the Future Potential of AI-Enabled Smartphone Processors
Exploring the Future Potential of AI-Enabled Smartphone Processors
 
Tata AIG General Insurance Company - Insurer Innovation Award 2024
Tata AIG General Insurance Company - Insurer Innovation Award 2024Tata AIG General Insurance Company - Insurer Innovation Award 2024
Tata AIG General Insurance Company - Insurer Innovation Award 2024
 
Real Time Object Detection Using Open CV
Real Time Object Detection Using Open CVReal Time Object Detection Using Open CV
Real Time Object Detection Using Open CV
 
CNv6 Instructor Chapter 6 Quality of Service
CNv6 Instructor Chapter 6 Quality of ServiceCNv6 Instructor Chapter 6 Quality of Service
CNv6 Instructor Chapter 6 Quality of Service
 
Understanding Discord NSFW Servers A Guide for Responsible Users.pdf
Understanding Discord NSFW Servers A Guide for Responsible Users.pdfUnderstanding Discord NSFW Servers A Guide for Responsible Users.pdf
Understanding Discord NSFW Servers A Guide for Responsible Users.pdf
 
Automating Google Workspace (GWS) & more with Apps Script
Automating Google Workspace (GWS) & more with Apps ScriptAutomating Google Workspace (GWS) & more with Apps Script
Automating Google Workspace (GWS) & more with Apps Script
 
The Codex of Business Writing Software for Real-World Solutions 2.pptx
The Codex of Business Writing Software for Real-World Solutions 2.pptxThe Codex of Business Writing Software for Real-World Solutions 2.pptx
The Codex of Business Writing Software for Real-World Solutions 2.pptx
 
Finology Group – Insurtech Innovation Award 2024
Finology Group – Insurtech Innovation Award 2024Finology Group – Insurtech Innovation Award 2024
Finology Group – Insurtech Innovation Award 2024
 

Day 13 - Foundations of control

  • 2. Learning Outcomes After this class, I will be able to:
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16. The Control Process Exhibit 13.2
  • 17.
  • 18.
  • 19. Defining an Acceptable Range of Variation Exhibit 13.3
  • 20.
  • 21. South Atlantic’s Distributors’ Sales Performance for July (hundreds of cases) BRAND STANDARD ACTUAL OVER (UNDER) Heineken 1,075 913 (162) Molson 630 634 4 Beck’s 800 912 112 Moosehead 620 622 2 Labatt’s 540 672 132 Corona 160 140 (20) Amstel Light 225 220 (5) Dos Equis 80 65 (15) Tecate 170 286 116 Total cases 4,300 4,464 164 Exhibit 13.4
  • 22.
  • 23. Types of Control Exhibit 13.5
  • 24.
  • 25.
  • 26.
  • 27.
  • 28.
  • 29.
  • 30.
  • 31.
  • 32. Control Measures for Deterring or Reducing Employee Theft or Fraud Exhibit 13.7 Sources: Based on A. H. Bell and D. M. Smith. “Protecting the Company Against Theft and Fraud,” Workforce Online (www.workforce.com), December 3, 2000; J. D. Hansen, “To Catch a Thief,” Journal of Accountancy , March 2000, pp. 43–46; and J. Greenberg. “The Cognitive Geometry of Employee Theft,” in Dysfunctional Behavior in Organizations: Nonviolent and Deviant Behavior (Stamford, CT: JAI Press, 1998), pp. 147–93.
  • 33. Suggestions for Achieving a Supportive Growth-Oriented Culture Keep the lines of communication open—inform employees about major issues. Establish trust by being honest, open, and forthright about the challenges and rewards of being a growing organization. Be a good listener—find out what employees are thinking and facing. Be willing to delegate duties. Be flexible—be willing to change your plans if necessary. Exhibit 13.8
  • 34. Suggestions for Achieving a Supportive Growth-Oriented Culture (cont’d) Provide consistent and regular feedback by letting employees know the outcomes—good and bad. Reinforce the contributions of each person by recognizing employees’ efforts. Continually train employees to enhance their capabilities and skills. Maintain the focus on the venture’s mission even as it grows. Establish and reinforce a “we” spirit since a successful growing venture takes the coordinated efforts of all the employees. Exhibit 13.8
  • 35.
  • 36.