nizational goals and objectives (Plunkett, Aleen & Attner, 2013). of the output. Some of the standards include time, cost, income, market share, productivity and profitability (Chenhall, 2003). Standards help to determine the effectiveness of the control process by evaluating the output of the employees.

Measuring involves comparing what has been accomplished with what was intended to be accomplished. The management can evaluate whether the organization is achieving its goals by measuring its performance (Chenhall, 2003). The third step involves the process of comparing the actual performance with the expected performance. Deviations are noted between the standards and the performance and the management studies their causes. deviation is noted, and corrective measure undertaken (Chenhall, 2003). The recommendations of the best measures to correct the failures or lapses are done in this step.

There are several types of controls in management. procedures (Plunkett, Aleen & Attner, 2013). In this kind of control, policies and procedures are put in line with the organizational goals. Financial controls ensure that managers are held accountable for the organizational financial targets. In all cases, financial controls put constraints on spending. Normative controls govern both the employees and managers behavior through accepted patterns of actions (Chenhall, 2003). Normative control assesses behavior in terms of how appropriate or inappropriate they are.

evaluating whether the goals of the organization are met (Chenhall, 2003). You can also identifyw the effectiveness of control (Plunkett, Aleen & Attner, 2013). Evaluating the retention rate of the employees can also assist in indicating the effectiveness of the control system.

References

Plunkett, W. R., Allen, G. S., & Attner, R.F (2013). Management: Meeting and exceeding customer expectations (10^th ed.). Mason, OH: South-Western Cengage Learning.

Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, organizations and society, 28(2), 127-168.