Difference between revisions of "Control"
| Line 6: | Line 6: | ||
According to [[Cost Accounting by Horngren, Datar, Rajan (14th edition)]], | According to [[Cost Accounting by Horngren, Datar, Rajan (14th edition)]], | ||
:[[Control]]. Taking actions that implement the planning decisions, deciding how to evaluate performance, and providing feedback and learning that will help future decision making. | :[[Control]]. Taking actions that implement the planning decisions, deciding how to evaluate performance, and providing feedback and learning that will help future decision making. | ||
| − | According to [[ | + | According to [[Looking Out, Looking In by Adler, Proctor (15th edition)]], |
:[[Control]]. The social need to influence others. | :[[Control]]. The social need to influence others. | ||
[[Category: Quality Management]][[Category: Articles]][[Category: Accounting]][[Category: Human Communications]] | [[Category: Quality Management]][[Category: Articles]][[Category: Accounting]][[Category: Human Communications]] | ||
Revision as of 16:25, 10 July 2020
Control is a universal managerial process to ensure that all key operational processes are stable over time, and to prevent adverse change to ensure planned performance targets are met.
Definition
According to Juran's Quality Handbook by Defeo (7th edition),
- Control. A universal managerial process to ensure that all key operational processes are stable over time, and to prevent adverse change to ensure planned performance targets are met.
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Control. Taking actions that implement the planning decisions, deciding how to evaluate performance, and providing feedback and learning that will help future decision making.
According to Looking Out, Looking In by Adler, Proctor (15th edition),
- Control. The social need to influence others.
