The Controlling Process

     In this chapter the controlling process has been examined. The three basic steps in this process are the establishment of standards, the comparison of performance with these standards, and the correction of deviations. The key to the entire process rests on effective feedback.

     In attaining feedback, the manager can use various control techniques. Some of the more traditional include budgeting, break-even analysis, personal observation, and personnel performance evaluation. Some of the more specialized entail information design and time-event analyses, such as PERT and milestone scheduling. Since these analytic techniques are not designed to control overall performance, the manager needing overall performance control can simply turn to such other techniques as profit and loss, return on investment, key area control, and auditing.