Diploma Name
Accounting
Course Title: Principles of
Management and Organization
Course Code: BLSA 101
Chapter No:08
Controlling
Lecture 8 Controlling
Contents
Definition of oversight
Continuous monitoring methods
Planning cycle - control
Requirements and characteristics of an
effective control system.
The need for control
Summary
Control process steps
Data Collection
Glossary
Types of censorship
Areas of control. Resources
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Lecture 8 Controlling
Objectives
After completing this unit, the student is expected to be able to:
❑ Defines control and describes the planning-control cycle.
❑ Learn about the reasons and benefits of control.
❑ Explain the steps of the control process.
❑ Define types of control.
❑ Explain control methods.
❑ Describe the characteristics of an effective control system.
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Lecture 8 Controlling
Overview
Oversight in the business environment is of great importance because each responsible chief must follow up on the performance of his
subordinates to see if they are:
Their achievements were in accordance with what was decreed for them.
Are there any obstacles that stand in the way of their accomplishments?
From here, the importance of oversight is evident as the fourth and final function of the administrative process, as planning is the first
function practiced by the manager. Oversight is the final administrative function that is complementary to the cycles of administrative activity.
It is not limited to human resources, but extends to material resources.
This unit will address the nature of oversight, its importance, benefits, types, fields, methods, and the characteristics of effective oversight.
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Lecture 8 Controlling
Mind Map
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Lecture 8 Controlling
Beginning Activity
❖ Can you identify oversight and explain the need for it?
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Lecture 8 Controlling
Controlling
Controlling :
The process of ensuring the achievement of organizational goals.
Control:
A process of monitoring the organization's activities to ensure that they are being carried out as planned and to
correct any deviation.
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Lecture 8 Controlling
Controlling
Planning-control cycle:
In planning, goals are defined, while in control, performance standards are set and actual achievement is measured
and compared to the planned goals to ensure that the work has been accomplished according to previous plans.
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Lecture 8 Controlling
Need for control
One of the most important things that contribute to the importance of control:
❑ To hold individuals accountable
❑ Speed of change
❑ Increase the size of organizations
❑ Control has a positive effect on employee motivation
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Lecture 8 Controlling
Control process steps
1- Setting performance standards
2- Performance Measurement
3- Compare performance with benchmarks
4- Evaluation and correction
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Lecture 8 Controlling
Types of control
1- Depending on the application time
2- In terms of source control
3- In terms of repeat control
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Lecture 8 Controlling
Types of control
1- Depending on the application time
1-1- Pre control
1-2- Post action
1-3- Control Concurrent
1-4- Dual control
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Lecture 8 Controlling
Medial Activity
1. Explain the types of control according to the timing of control
2. Explain the types of control in terms of the source of control:
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Lecture 8 Controlling
Types of control
2- In terms of source control
2-1- Internal control
Each manager monitors the activities and operations of the organizational unit he supervises
2-2- External control
An entity outside the organization reviews and evaluates the operations and activities of the organization and its
level of performance.
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Lecture 8 Controlling
Types of control
3- In terms of repeat control
3-1- Periodic control
3-2- Occasional
3-3- Continuous
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Lecture 8 Controlling
Control areas
❑ In production
❑ In marketing
❑ In financial resources
❑ In human resources
❑ In procurement
❑ In stock
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Lecture 8 Controlling
Control methods
❑ Continuous control
❑ Periodic control
❑ Occasional control
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Lecture 8 Controlling
Characteristics of an effective control system
❑ Economical
❑ Acceptable
❑ Suitable
❑ Strategy
❑ Correct
❑ Flexible
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Lecture 8 Controlling
General Terminologies
مصطلحات هامة باللغة اإلنجليزية
المصطلح المرادف باللغة المصطلح المرادف
باللغة اإلنجليزية العربية باللغة اإلنجليزية باللغة العربية
Periodic control رقابة دورية Controlling الرقابة
Occasional رقابة عرضية Pre control رقابة سابقة
Continuous رقابة مستمرة Post action رقابة الحقة
Economical اقتصادية Concurrent رقابة متزامنة
control
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Lecture 8 Controlling
Ending Activity
❑ What is the concept of oversight through your study of the unit?
❑ What are the most important benefits achieved by control for both management and employees?
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Lecture 8 Controlling
Summary
The unit included the definition of oversight, which is to ensure that
everything is completed according to the drawn plan, instructions issued, and
existing principles. It aims to diagnose weaknesses and errors, correct them,
and prevent their occurrence in the future. It is practiced on people, things,
and procedures. This definition includes the definition of oversight, its
purpose, and its fields. And the extent of the need for control, and the four
steps of control, and its types, including control according to the timing of its
practice, and it was divided into previous / preventive control, simultaneous /
immediate control, and subsequent control, then it dealt with the various
areas of control in production, marketing, financial and human resources,
then different control methods, and then ended with requirements and
characteristics of an effective control system
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Lecture 8 Controlling
Glossary
Controlling:
The process of ensuring the achievement of organizational goals
Planning-control cycle:
In planning, goals are defined, while in control, performance standards are set and actual achievement is measured and
compared to the planned goals to ensure that the work has been accomplished according to previous plans.
Internal control
Each manager monitors the activities and operations of the organizational unit he supervises
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Lecture 8 Controlling
Alignment Matrix
Question Matrix and its Alignment with Behavioral Objectives
No. of Question No. of Goal
1 1
2 2
3 3
4 4
5 5
6 1
7 2
8 3
9 4
10 5
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Lecture 8 Controlling
References & Resources
• Kotter, J. P. (1999). “What Effective General Managers Really Do,” Harvard Business Review, March–April 1999,
• Mintzberg, H. (2009). Managing. San Francisco, Berrett-Koehler Publishers
• Kessler, E. H., Bartunek, J. M., Hitt, M., Huff, A. S., Lawrence, P. R., Pfeffer, J., van de , A. H., & Whetten, D. A. (n.d.).
Advisory Board.
• RAJAN P, Management theory and practices, University of Calicut, 2019.
• Karam Pal, Harbhajan Bansal, Management Concepts and Organizational Behavior.
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