Control systems

Index
1. Control Techniques

3. Control Techniques
4. Comparative Balance Sheet
5. Statistical Analysis
6. Bibliography
1. Control Techniques
Control Concept:
Process to ensure that the real activities adjust to the planned activities. It lets keep the organization or system on track.
The word control has been used in several different ways
As coercive and restrictive Control function, to inhibit or prevent undesirable behavior, getting in arrears to work or to school, make scandals, et cetera.
Control and verification of something, to see if it is correct, as the verification tests or notes.

Control as compared to a reference standard as thinking a commodity on another scale, so students compare notes.
Control as an administrative function, that is, as the fourth stage of the administrative process.
It is the fourth and last stage of the administrative process. This tends to ensure that things are done according to expectations or as was planned, organized and directed, pointing to the failures and mistakes in order to repair and prevent recurrence.
Setting Standards: A standard can be defined as a unit of measure that serves as a model, guide or pattern based on which control is performed.
Standards are criteria against which results can be measured, represent the expression of planning goals of the company or department in such terms that the actual achievement of the assigned duties can be measured against them.
Standards can be physical and represent quantities of products, service units, manhours, speed, volume of rejection, etc., or may be stipulated in monetary terms and costs, income or investments; or other terms of measurement.
Measurement results: If the control is properly fixed and if there are means available for
determine exactly they are doing subordinates, comparing actual performance with expectations is easy. But there are activities in which it is difficult to control standards so that measurement is difficult.
Correction: If as a result of the measurement deviations are detected, immediately correct deviations and establish new plans and procedures for not returning.
Feedback: After correcting deviations, reprogram the control process with information obtained causing the detour.
2. Factors Of Control
There are four factors that must be considered when applying the control process.
Quantity
Weather
Cost
Quality
The first three are of a quantitative nature and the latter is eminently qualitative.
The amount factor applies to activities in which the volume is important.
Over time factor controlled the scheduled dates.
The cost is used as an indicator of administrative efficiency because through him the expenditures of certain activities are determined.
Quality refers to the specifications must meet a certain product or certain business functions.
Frequently used controls in the Control Factors
Quantity
Weather
Cost
Quality
budgets
Time studies
budgets
Performance evaluation
estimates
deadlines
Cost per square meter
Psychological tests
Finished products
programs
standard costs
visual inspections
Sold units
Time - machine
forecasts
coefficients
rejected units
Work measurement
Accounting
Staff performance
Inventories staff
procedures
Productivity
Reports
Work measurement
standards
Performance s / investment
procedures
forecasts


standards
Inventory control


Merit rating
Importances Of Control
Establishes measures to correct the activities, so that plans are achieved successfully.
It applies to all things, people and acts.
Determines and quickly analyzes the causes that can cause deflections for not standing again in the future.
Locate the sectors responsible for the administration, from the time that corrective measures are established.
It provides information about the status of implementation of the plans, serving as a foundation to restart the planning process.
Reduces costs and saves time by avoiding mistakes.
Its application directly affects the rationalization of administration and, consequently, in achieving productivity of all resources of the company.
Types of Controls
Preliminary control. This control takes place before the beginning of operations and includes the creation of policies, procedures and rules designed to ensure that planned activities will be carried out properly. The consistent use of policies and procedures is promoted by control efforts.
Concurrent control. This control takes place during the phase of executing the action plans and includes the management, monitoring and synchronization of activities as they occur.
Feedback control. This type of control focuses on using information from the above results, to correct possible deviations from acceptable future standard.
Control Areas
The control acts in all areas and at all levels of a company. Virtually all activities of a company are under some form of control or monitoring.
Preferably it should cover the basic functions and key result areas as:
Production control. Control function in this area aims at increasing efficiency, reducing costs and improving the consistency and quality of the product, using techniques such as time and motion study, inspections, linear programming, statistical analysis and graphs.
QA. It refers to the monitoring should be done to check a specific quality in both raw materials and finished products; establishing acceptable limits of variation in color, finish, composition, volume, dimension, strength, etc.
Inventory control. stocks regulates optimally in both parts stores as tools, raw materials, work in process and finished products; protecting the company from unnecessary costs buildup or lack of stock in the warehouse.
Purchasing control. This function verifies compliance activities such as: a) Appropriate selection of suppliers, b) assessment of the quantity and quality specified by the requesting department, c) control orders from the time of requisition until the arrival of the material, d ) Determination of the point of order and reorder, e) Checking prices.
Control marketing. It is done by studying reports and statistics which analyzes whether marketing goals have been fulfilled or not; It includes areas such as sales, product development, distribution, advertising and promotion.
Sales control. Forecasts and sales budgets are essential for the establishment of this control. The function of this system is used to measure the performance of the sales force in relation to forecasted sales and take appropriate corrective action.
Control of finance. It provides information about the financial situation of the company and performance in monetary terms of resources, departments and activities within it.
Control of human resources. Its function is to evaluate the effectiveness in the implementation and execution of each and every one of the programs of personnel and compliance with the objectives of this department, applying the evaluation to recruitment and selection, training and development, motivation, wages and salaries , health and safety and performance.
3. Control Techniques
Technique: Set of procedures of an art, science or trade. Skill with which these procedures are used. skill method tactic
Taking into account the definition of the technical word, you can define control techniques as all procedures or methods used one organization to control or monitor an automated process or human activity.
There are different techniques of planning-control that uses an executive. For example, the administrative rules which are an important type of planning, is also used for control purposes. Similarly budgets are plans, and their use, budget formulation properly called, is essentially a control function as well as staff assessment studies are conducted in accordance with the process control.
Here are some control techniques most commonly used is as follows:
Budget:
A widely used mechanism for administrative control is the budget. Therefore it has been assumed sometimes that budgeting is the mechanism to carry out the control.
Budgeting is formulating plans for a given future period in numerical terms. As such budgets are statements of anticipated results, in financial terms, as the income and capital or non-financial aspects, as in the case of hours of direct labor, materials, physical volume of sales or production units -. It is said that the budget is monetizing plans.
Budgets require planning and allow the authority to be delegated without loss of control. That is, the reduction of the plans final numbers forced to use a kind of method that allows the administrator to see clearly what capital will be needed, for whom, where and at what cost, revenue or units of input or physical product will include their plans. Once found this, you can delegate more authority freely to carry out the plan within the limits dl budget.
4. Comparative Balance Sheet
They are especially useful in controlling the overall operation of the company. Can be seen in the changes made and discussed general developments.
A summary of the balance sheet items covering a relatively long period, important shows trends and allows the manager to get a comprehensive assessment of the overall performance and what might warrant some modifications.
State income statement:
Briefly show the amount of income, deductions and net income. Comparative profit and loss allows the manager to locate and remedy problems.
You can create profit and tentative Perdidas, using them as goals toward which tender. The performance is measured by reference to these goals, equivalent to standards for control purposes.
This type of instrument is more commonly applied to an entire company or, in the case of a corporation, its subsidiaries. Whatever the unit manager, you must have sufficient authority to handle it, because otherwise, it will not fully disclose the activities over which it can exercise control, and therefore will not be a good means of control.
Financial Audit:
The financial audit is the periodic inspection of the accounting records to verify that these have been properly prepared and are correct, also helps the general control of the company.
It is done to make checks on the accuracy of the records, while reviewing and evaluating the projects, activities and procedures of the company.
Allows comparisons between what was expected to achieve (standard) and what is actually being achieved. It highlights any deviation and corrective action suggestions are offered.
This type of audit of accounting records and reports in the same area, must be conducted by an outside firm of public accountants.
Knowing that records are accurate, true and in accordance with approved accounting practices form a reliable basis for the purposes of a good overall control.
Administrative audit:
It is the regular comparison of planning, organization, execution and administrative control of a company. Review the past, present and future company. In addition, checks the different areas of the company in order to ascertain whether they are achieving the maximum result of their efforts.
You can only perform an administrative audit of an organization that has enough time working. This helps establish a pattern of behavior.
The benefits of this type of audit are: a) Review of new policies and practices, both regarding suitability and its implementation, b) identification of weak areas within the organization, which require greater support, c) Improved communication, this lets the state employees of the company, d) measures the degree of effectiveness of current administrative controls, e) the administrative audit deals with the general view, does not evaluate the personal performance.
The results of the administrative audit are reflected in an audit report is written from a point of view and with a style that present results and objective recommendations, making them as impersonal as possible. The work of the auditor's audit practice; the implementation of its recommendations is up to the manager who has sufficient authority over the area or activity concerned. In other words, if an officer can make the desired change, an audit report should be directed to the.
The audit itself certifies: a) What the organization has done for itself and what it has done for their clients or recipients of the products or services provided, for this must evaluate certain factors such as attributes of financial stability, efficiency production, sales effectiveness, staff development, increased utilities, public relations and civic responsibility, etc.
Reports - Reports:
They are those that facilitate the control process, eg production reports, shipping reports, financial reports etc. The study of the data they yield and their comparison with other similar reports help the manager to decision-making and a greater knowledge of the state of the company.
5. Statistical Analysis
It is very important for good control statistical analyzes of the many aspects of the operation of a business or company as well as the clear presentation of these, whether historical or forecast.
Most managers better understand the statistical data when presented in graphical form, there better trends and relationships are represented.
Data should be presented so that comparison can be made with certain standards. Example: What is an increase of 3 to 10%, or a reduction in sales or costs ?, What was expected? What was the standard? How serious is the deviation? Who is responsible ?.
Since no manager can do anything about the past, it is essential that statistical reports show trends for people who watch them can extrapolate and estimate the course or trend. This means that most of the data, when presented in graphs, averages should be available in time to eliminate variations due to accounting periods, seasonal factors, accounting adjustments and other variations associated with certain times.
Breakeven graph:
The breakeven graph is an interesting method of control, it illustrates the relationship between sales and expenses so that indicates how much revenue covers costs accurately. A lower volume of sales over the breakeven point would cause losses and an upper brings more useful. The breakeven point can also come in units of items sold, percentage used in the plant or in similar terms.
Often the breakeven analysis variable budget is confused. Although both tools use largely the same kind of basic input data, variable budget aims to control costs, while the graph of breakeven aims to forecast earnings, which means it must include data income. Furthermore, since they are used for budget control, variable budget may reflect organizational units, while the graph is generally used to know the profitability of certain course of action, compared to other alternatives.
This analysis is particularly useful in planning and control because it emphasizes the impact of fixed costs on profits from sales or additional costs
The Gantt chart:
Although the concept is simple, this graph, showing time relationships between events of a production program, it has been considered as the revolutionary innovation of management. What Gantt identified was that the overall goals of the program should be considered as a series of derivative plans (events) interrelated, that people can understand and follow. The most important developments of this type of control reflect this simple principle and basic principles of control as the choice of strategic or critical elements of a plan to carefully check them in.
PERT (program evaluation and review technique):
PERT technique is used is used extensively in many operations and particularly in construction projects. This technique enables administrators to know that they will have problems in areas such as cost or time deliveries, unless they take action now.
The Pert forces managers to plan because it is impossible to make an analysis of time and events without planning and without observing how the elements fit together. It imposes on all online planning authority, because each subordinate administrator should plan the event it is responsible.
Focuses attention on critical elements that may require correction and makes possible a kind of control with feedforward, a delay would affect subsequent events and possibly the entire project, unless the administrator can somehow make up the time by reducing the some other activity in the future.
The network system with its subsystems makes possible direct reports and pressure to take action at the appropriate place and the right organization at the right time.
PERT is not a panacea. It does not carry out the planning, but imposes it. It does not make it automatic control, although it establishes an environment in which it is possible to appreciate and use sound principles of control.
6. Bibliography
Terry, George R., Administrative Principles. Continental Publishing Company, S.A. Mexico, 1977.
Library Business Practice. McGraw - Hill. Volume I. Modern Administration. Mexico. nineteen ninety six
Organizational Theory and Management Theory applied to higher education. documentary material support. University of Carabobo, area studies