Planning, both at management level and at operational level, looks to the future and lays down what has to be achieved: control checks whether the plans are being realised and puts into effect corrective measures where deviation or shortfall is occurring.

Without effective controls an ENTERPRISE will be at the mercy of all the internal and external forces that can disrupt its EFFICIENCY and will be unaware of, and THEREFORE unable to combat such forces.

Control is exercised over every aspect of an organisation’s FUNCTIONS— from management performance to the activities carried on at every stage right down to the shop-floor.

Effective control ensures that efforts produced at all levels are commen-surate with those required to achieve the GOALS and objectives of manage-ment and of the different functions throughout the organization.

Planning, both at management level and at operational level, looks to the future and lays down what has to be achieved: control checks whether the plans are being realised and puts into effect corrective measures where deviation or shortfall is occurring.

Without effective controls an enterprise will be at the mercy of all the internal and external forces that can disrupt its efficiency and will be unaware of, and therefore unable to combat such forces.

Control is exercised over every aspect of an organisation’s functions— from management performance to the activities carried on at every stage right down to the shop-floor.

Effective control ensures that efforts produced at all levels are commen-surate with those required to achieve the goals and objectives of manage-ment and of the different functions throughout the organization.