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الادارة ووظائف التحكم The Control Function

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  • الادارة ووظائف التحكم The Control Function

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الاسم: image_2131.jpg
الحجم: 12.3 كيلوبايت
رقم التعريف: 224412
    To be successful, management must integrate its own knowledge, skills, and practices with the know-how and experience of those who are entrusted with the task of carrying out company objectives. Management, together with its employees and workers, can achieve its objectives through performance of the three managerial functions: (1) planning and setting objectives, (2) organizing, and (3) controlling.

    Planning is a basic function of the management process. Without planning there is no need to organize or control. However, planning must precede doing, and the budget is the most important planning tool of an enterprise.

    Organizing is essentially the establishment of the framework within which the required activities are to be performed, together with a list of who should perform them.

    Creation of an organization requires the establishment of organizational or functional units generally known as departments, divisions, sections, floors, branches, etc. Controlling is the process or procedure by which management ensures operative performance which corresponds with plans. The control process is pictured diagrammatically in Fig. 17.2.5. Recognition of accounting as an important tool in the controlling phase is evidenced through the role of performance reports in pointing out areas and jobs or tasks which require corrective action. These reports should make possible ‘‘management by exception.’’

    The effectiveness of the control of costs depends upon proper communication through control and action reports from the accountant to the various levels of operating management. An organization chart is essential to the development of a cost system and cost reports which parallel the responsibilities of individuals for implementing management plans. The coordinated development of a company’s organization with the cost and budgetary system will lead to ‘‘responsibility accounting.’’ Responsibility accounting plays a key role in determining the type of cost system used.


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الاسم: image_2132.jpg
الحجم: 55.9 كيلوبايت
رقم التعريف: 224413

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