Textbook:
Pages : 536; Paperback;
210 X 275 mm approx.
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Controls are necessary to check whether the performance conforms to the plans prepared by the organization. This chapter examined the necessity of overall control. In this context, two types of controls were discussed: direct control and preventive control. Direct control is carried out once the deviations from the plans are observed and then steps are taken to rectify them. The causes of negative deviation and direct control were discussed.
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Direct Control Versus Preventive Control
Direct Control
Causes of Negative Deviations from Standards
Questionable Assumptions Underlying Direct Control
Preventive Control
Assumptions of the Principle of Preventive Control
Advantages of Preventive Control
Management Audit and Enterprise Self-Audit
The Management Audit
The Certified Management Audit
The Enterprise Self-Audit