Management Control Activities

Management Control Activities Management control involves a variety of activities, including:

1. Planning what the organization should do.
2. Coordinating the activities of several parts of the organization.
3. Communicating information.
4. Evaluating information.
5. Deciding what, if any, action should be taken.
6. Influencing people to change their behavior.

Management control does not necessarily require that all actions correspond to a previously determined plan, such as a budget. Such plans are based on circumstances believed to exist at the time they were formulated. If these circumstances have changed at the time of implementation, the actions dictated by the plan may no longer be appropriate. While a thermostat responds to the actual temperature in a room, management control involves anticipating future conditions in order to ensure that the organization's objectives are attained. If a manager discovers a better approach-one more likely than the predetermined plan to achieve the organization's goals-the management control system should not obstruct its implementation.
 

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