Q.
1) ‘Pestle’, is the country's largest biscuit manufacturing company, that makes high quality with focus on
customer satisfaction. The company strives to understand what people want and provides tasty and healthy
biscuits. To ensure the quality, a robust control system has been installed by the company. This helps the
organisation to measure progress towards its goals and brings to light the deviations, if any. It also enables the
management to verify whether the standards set are accurate and objective or not. The above para highlights
the importance of the Controlling function of management.
Identify and explain any two points of importance of the Controlling function discussed above.
Q.2) Piyush is the Production Manager of a shoe company 'Comforty'. He has 1000 workers under him in his
department. Piyush booked a special order for 300 pairs of gents shoes at an estimated cost price of ₹ 500 per
pair plus a 20% profit margin. This order is to be completed within 10 days. After completion of the order,
Piyush found out that the production cost of one pair of shoes was ₹ 700. He tried to find out the reason but he
couldn't. He reported it to the Chief Executive Officer. For this the Chief Executive Officer appointed Abhay, who
was not only a specialized Cost Accountant, but also a qualified Human Resource Manager. After two days,
Abhay reported that the set target could have been completed by only 800 workers. This revealed that there
was overmanning in the organization, The organization was not utilizing the human resources optimally which
had led to high labour cost. The above case highlights an important function of management.
(i) Identify the function of management discussed above.
(ii) State any three points of importance of the function identified in (i) above.
Q.3) Anmol Pathak, a restaurant owner, observed that over a period of one year, the costs of raw material,
transportation and packaging had increased. As a result the total cost had increased by 15%. He thought that it
was not easy to keep a check on each and every activity in the organisation, so he decided to study deeply the
increase in these three costs. He prepared a table of acceptable and actual increase in cost as given below:
[Link]. Expense Acceptable increase in cost Actual increase in cost
1. Raw material 4% 7%
2. Transportation 10% 8%
3. Packaging 10% 20%
Explain the two concepts related to a function of management that will be used by Anmol Pathak to analyse the
deviations.
Q.4) ‘Saurabh is working in an MNC. He has created an atmosphere of proper controlling in his department. In
order to do so he keeps himself aware about any dishonest behaviour and takes a stern action immediately.
Recently he has installed CCTV cameras to keep vigil on the employees.
A. In the above case which importance of controlling has been implemented by Saurabh?
B. Name one more importance of controlling other than the above highlighted.
Q.5) A.S. Ltd. is a large company engaged in assembly of air-conditioners. Recently the company had conducted
the Time and Motion study and concluded that on an average a worker can assemble ten air-conditioners in a
day. The target volume of the company in a day is assembling of 1 000 units of air-conditioners. The company is
providing attractive allowances to reduce labour turnover and absenteeism. All the workers are happy. Even
then the assembly of air-conditioners per day is 800 units only. To find out the reason the company compared
actual performance of each worker and observed through C.C.T.V. that some of the workers were busy in
gossiping.
A. Identify the function of Management discussed above.
B. State those steps in the process of the function identified which are discussed in the above paragraph.
Q.6) Priya is a regional manager of XYZ. Ltd. She is a hardworking employee and is trying to reduce wastage of
resources in her company. She has set standards for performance of different activities and is ensuring that
targets are met according to these standards with minimal wastage of resources. She has set up CCTV cameras
which helps her to keep a close check on the activities of the subordinates and know how the employees are
performing. She also rewards the employees with a bonus when these standards are met. She is trying her best
to ensure a good performance of her team this year through the application of an important function of
management.
Explain any two benefits of the function of management highlighted above.
Q.7) Vikas was the Chief Operating Officer of “Yalet Ltd.” as Company providing Advanced Software Solutions to
Indian Defence Services. They had been carrying on business successfully for the last twelve years and earning
enough profits. But from the last one year they realized that though the business is getting big orders which are
being fulfilled in times even then the revenues kept on decreasing. Vikas was not able to find out where the
problem was . He started keeping a close check on the progress of activities as he could sense that something
was wrong . He wanted to take some action before any major damage could be done to the business .Vikas
Appointed a Cyber Security Expert who Monitored the Company’s Processes and found out that the Computer
Operator was Deleting the Entries from the Computer and Pocketing the Revenues. He was caught and handed
over to the Police . This created an atmosphere of Order and Discipline in the Organization and helped in
Minimizing Dishonest Behaviour on the part of the Employees .
a Identify the Function of Management highlighted in the above paragraph.
b Explain any four other ways in which this Function of Management may help the Organization
Q.8) A company 'M' Ltd. is manufacturing mobile phones both for domestic Indian market as well as for export.
It had enjoyed a substantial market share and also had a loyal customer following. But lately it has been
experiencing problems because its targets have not been met with regard to sales and customer satisfaction.
Also mobile market in India has grown tremendously and new player have come with better technology and
pricing. This is causing problems for the company. It is planning to revamp its controlling system and take other
steps necessary to rectify the problems it is facing.
(a) Identify the benefits the company will derive from a good control system.
(b) How can the company relate its planning with control in this line of business to ensure that its plans are
actually implemented and targets attained ?
(c) Give the steps in the control process that the company should follow to remove the problems it is facing.
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