Difference between revisions of "Control"
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== IGC-DEFINITION (abbreviated) == | == IGC-DEFINITION (abbreviated) == | ||
| − | '''Control'''<br> | + | '''Control / [[:de:Kontrolle|Kontrolle]]'''<br> |
Control (here managerial control) is a non-delegable task of management. It includes identifying the difference between budgeted and actual figures as well as deciding on the necessary corrective actions, checking whether these actions are effective and, if required, introducing sanctions. [[Controller|Controller]]s interpret and prepare the results obtained for management, but do not, in doing so, relieve the managers of their controlling task. | Control (here managerial control) is a non-delegable task of management. It includes identifying the difference between budgeted and actual figures as well as deciding on the necessary corrective actions, checking whether these actions are effective and, if required, introducing sanctions. [[Controller|Controller]]s interpret and prepare the results obtained for management, but do not, in doing so, relieve the managers of their controlling task. | ||
Revision as of 17:07, 13 December 2010
IGC-DEFINITION (abbreviated)
Control / Kontrolle
Control (here managerial control) is a non-delegable task of management. It includes identifying the difference between budgeted and actual figures as well as deciding on the necessary corrective actions, checking whether these actions are effective and, if required, introducing sanctions. Controllers interpret and prepare the results obtained for management, but do not, in doing so, relieve the managers of their controlling task.
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
