1. Introduction
Control has been defined under two broad perspectives, a limited perspective and a broad perspective. From a limited perspective, control is conceived as the ex-post verification of the results achieved in monitoring the objectives set and the cost control invested in the process carried out by the management levels where standardization in quantitative terms is a central part of control action.
Under the broad perspective, control is conceived as an activity not only at the managerial level, but at all levels and members of the entity, guiding the organization towards the fulfillment of the objectives proposed under qualitative and quantitative measurement mechanisms. This approach emphasizes the social and cultural factors present in the institutional context since it starts from the principle that it is individual behavior itself that ultimately defines the effectiveness of the control methods chosen in management dynamics.
All this leads us to believe that control is a mechanism that allows deviations to be corrected through qualitative and quantitative indicators within a broad social context, in order to achieve compliance with the key objectives for organizational success, that is, control It is understood not as a purely technical monitoring process, but also as an informal process where cultural, organizational, human and group factors are evaluated.
2. Definition of control
Control is a fundamental stage in administration, because, although a company has magnificent plans, an adequate organizational structure and efficient management, the executive will not be able to verify the real situation of the organization and there is no mechanism that makes sure and report whether the facts are in accordance with the objectives.
The concept of control is very general and can be used in the organizational context to assess overall performance against a strategic plan.
In order to encourage everyone to establish their own definition of the concept, some approaches of various authors studying the subject will be reviewed:
- Henry Farol: The control consists of verifying if everything happens in accordance with the PANM adopted, with the instructions issued and with the established principles. Its purpose is to point out weaknesses and errors in order to rectify them and prevent them from happening again. Robert B. Buchele: The process of measuring current results in relation to plans, diagnosing the reason for the deviations and taking the necessary corrective measures. George R. Terry: The process to determine what is being carried out, valuation and, if necessary, applying corrective measures, so that the execution proceeds according to plan.Buro K. Scanlan: The control has as The objective is to make sure that the facts go according to the established plans. Robert C. Appleby:The measurement and correction of subordinate achievements in order to ensure that both the company's objectives and the plans to achieve them are met economically and effectively.Robert Eckles, Ronald Carmichael and Bernard Sarchet: It is the regulation of activities, of compliance with a plan created to achieve certain objectives.Harold Koontz and Ciril O´Donell: Involves the measurement of what has been achieved in relation to the standard and the correction of deviations, to ensure the achievement of the objectives according to the plan.Chiavenato: Control is an administrative function: it is the phase of the administrative process that measures and evaluates performance and takes corrective action when needed. In this way, control is essentially a regulatory process.The word control has many connotations and its meaning depends on the function or the area in which it is applied; It can be understood: As the administrative function that is part of the administrative process together with planning, organization and management, and what precedes it, as the means of regulation used by an individual or company, as certain regulatory tasks that a controller applies in a company to accompany and endorse its performance and guide decisions. There are also cases in which the word control is used to design an automatic system that maintains a constant degree of flow or operation of the total system; This is the case of the control process of oil refineries or of chemical industries with continuous and automatic processing: the control mechanism detects any deviation from normal standards,making possible proper regulation. As the restrictive function of a system to keep participants within the desired patterns and avoid any deviation. This is the case of frequency control and personnel file to avoid possible abuse. There is a popular image according to which the word control is associated with a negative aspect, mainly when in organizations and in society it is interpreted in the sense of restriction, coercion, limitation, direction, reinforcement, manipulation and inhibition.There is a popular image according to which the word control is associated with a negative aspect, mainly when in organizations and in society it is interpreted in the sense of restriction, coercion, limitation, direction, reinforcement, manipulation and inhibition.There is a popular image according to which the word control is associated with a negative aspect, mainly when in organizations and in society it is interpreted in the sense of restriction, coercion, limitation, direction, reinforcement, manipulation and inhibition.
There are also other connotations for the word control:
- Check or verify; Regular; Compare with a pattern; Exercise authority over someone (direct or command); Stop or prevent.
Obviously all of these definitions represent incomplete conceptions of control, perhaps defined in a subjective and applicable way; in short, the control should be understood as:
3. Concept elements
- Relation with the stated: It always exists to verify the achievement of the objectives established in the planning. Measurement: To control it is essential to measure and quantify the results. Detect deviations: One of the inherent functions of control is to discover the differences that are present between execution and planning. Establish corrective measures: The purpose of control is to anticipate and correct errors.
4. Requirements for good control
- Correction of failures and errors: The control must detect and indicate errors of planning, organization or management.Prevention of failures or future errors: the control, when detecting and indicating current errors, must prevent future errors, be they of planning, organization or management..
5. Importance of control
One of the most obvious reasons for the importance of control is because even the best of plans can deviate. The control is used to:
- Create better quality: Process flaws are detected and the process is corrected to eliminate errors. Coping with change: This is an inescapable part of any organization's environment. Markets change, competition around the world offers new products or services that capture the public's attention. Materials and new technologies emerge. Government regulations are approved or amended. The monitoring function serves managers to respond to threats or opportunities from all of this, because it helps them detect the changes that are affecting the products and services of their organizations. Producing faster cycles: It is one thing to recognize demand from consumers for improved design, quality, or lead time,It is quite another to accelerate the cycles that involve the development and delivery of these new products and services to customers. Today's customers not only expect speed, but also tailor-made products and services. Adding value: Fast cycle times are one way to gain competitive advantage. Another way, applied by the Japanese administration expert Kenichi Ohmae, is to add value. Trying to match all the movements of the competition can be very expensive and counterproductive. Ohmae warns, instead, that the main objective of an organization should be to "add value" to its product or service, in such a way that customers will buy it, preferring it over the consumer's offer. Frequently,This added value takes the form of a quality above the measure achieved by applying control procedures. Facilitate delegation and teamwork: The contemporary trend towards participatory management also increases the need to delegate authority and encourage employees to work. together as a team. This does not lessen the ultimate responsibility of management. On the contrary, the nature of the control process changes. Therefore, the control process allows the manager to control the progress of the employees, without hindering their creativity or participation in the work.The contemporary trend toward participatory management also increases the need to delegate authority and to encourage employees to work together as a team. This does not lessen the ultimate responsibility of management. On the contrary, the nature of the control process changes. Therefore, the control process allows the manager to control the progress of the employees, without hindering their creativity or participation in the work.The contemporary trend toward participatory management also increases the need to delegate authority and to encourage employees to work together as a team. This does not lessen the ultimate responsibility of management. On the contrary, the nature of the control process changes. Therefore, the control process allows the manager to control the progress of the employees, without hindering their creativity or participation in the work.
6. Basis of control
You could start by defining what a base is. It would be enough to bring to our memory and look at the geometry class when they explained to us that a triangle is made up of two main elements: base and height. At that time it was enough to look at the bottom of the figure and realize that without that base, would the stability of the triangle be possible? It also works with organizational control and its foundations, we could say that control is based on the achievement of the following activities:
- Plan and organize. Do. Evaluate. To get better.
- The objectives are the programs that the company wants to achieve, which will facilitate reaching its goal. What makes planning and organization necessary to determine what should be done and how. Doing is putting into practice how the achievement of objectives was planned and organized. From this doing, information is derived that provides details about what is being done, that is, it will clarify what the real facts are. This information must be clear, practical and updated when evaluating. Evaluating that it is nothing more than the interpretation and comparison of the information obtained with the objectives set, decisions can be made about what measures should be taken. in practice of the measures that will solve the deviations that make the system lose balance.
7. Elements of control
Control is a cyclical and repetitive process. It is composed of four elements that follow one another:
- Establishment of standards: This is the first stage of control, which establishes the standards or criteria for evaluation or comparison. A standard is a norm or criterion that serves as the basis for the evaluation or comparison of something. There are four types of standards; These are presented below: Quantity standards: As production volume, stock quantity, raw material quantity, number of hours, among others. Quality standards: As received raw material control, production quality control, specifications. of the product, among others. Time standards: As standard time to produce a certain product, average time of stock of a certain product, among others. Cost standards: As production costs, administration costs, sales costs, among others..Performance evaluation: It is the second stage of control, which aims to evaluate what is being done. Comparison of performance with the established standard: It is the third stage of control, which compares performance with what was established as a standard, to Verify if there is deviation or variation, that is, some error or failure in relation to the expected performance. Corrective Action: It is the fourth and last stage of the control that seeks to correct the performance to bring it up to the expected standard. Corrective action is always a measure of correction and adequacy of any deviation or variation in relation to the expected standard.that compares the performance with what was established as standard, to verify if there is deviation or variation, that is, some error or failure in relation to the expected performance Corrective action: It is the fourth and last stage of the control that seeks to correct the performance for adjust it to the expected standard. Corrective action is always a measure of correction and adequacy of any deviation or variation in relation to the expected standard.that compares the performance with what was established as standard, to verify if there is deviation or variation, that is, some error or failure in relation to the expected performance Corrective action: It is the fourth and last stage of the control that seeks to correct the performance for adjust it to the expected standard. Corrective action is always a measure of correction and adequacy of any deviation or variation in relation to the expected standard.
8. Control areas
Control operates in all areas and at all levels of the company. Virtually all of a company's activities are under some form of control or monitoring.
The main areas of control in the company are:
- Production areas: If the company is industrial, the production area is the one where the products are manufactured; if the company were a service provider, the production area is the one where the services are provided; The main existing controls in the production area are the following: Production control: The fundamental objective of this control is to program, coordinate and implement all the measures aimed at achieving optimum performance in the units produced, and to indicate the mode, time and most suitable place to achieve production goals, thus meeting all the needs of the sales department.Quality control: Correct any deviation from the quality standards of products or services, in each section (rejection control, inspections, among others).Cost control:Continuously verify production costs, either raw material or labor. Control of production times: By operator or by machinery; to eliminate waste of time or unnecessary waiting by applying time and movement studies. Inventory control: Of raw materials, parts and tools, products, both sub-assembled and finished, among others. Control of Productive operations: Establishment of routes, programs and supplies, among others. Control of waste: Refers to the setting of its tolerable and desirable minimums. Control of maintenance and conservation: Times of machines stopped, costs, among others. Commercial area: It is the area of the company that is in charge of selling or commercialize the products or services produced. Sales control: It accompanies the daily, weekly,monthly and cancels the sales of the company by customer, seller, region, product or service, in order to point out faults or distortions in relation to the forecasts. The main sales controls can be mentioned:
- By total volume of the same sales. By types of items sold. By seasonal sales volume. For the price of items sold. By clients. By territories. By sellers. For profits produced. For costs of various types of sales.
9. Steps in the control process
Administrative control: It is a systematic effort to establish performance standards with planning objectives, to design feedback systems, to compare actual results with previously established standards, to determine if there are deviations and to measure their importance, as well as to take those measures that are needed to guarantee that all the company's resources are used in the most effective and efficient way possible to achieve the company's objectives ”.
In it the control is divided into four steps which are:
1. Establish standards and methods to measure performance
It represents an ideal blueprint, the goals and objectives that have been established in the planning process are defined in clear and measurable terms, which include specific deadlines.
This is important for the following reasons:
First; Vaguely defined goals, for example, "improve employee skills," are empty words, as long as managers don't start specifying what they mean by improving, what they intend to do to achieve those goals, and when.
Second; accurately stated goals, such as “improving employee skills by conducting weekly seminars at our facilities during the months of February and March; they can be better measured, in terms of accuracy and utility, than hollow words.
And finally; Measurable goals, stated accurately, can be easily communicated and translated into standards and methods that can be used to measure results. This ease of accurately communicating stated goals and objectives is of utmost importance to control, as some people often fill the planning roles, while others are assigned control roles.
In service industries, standards and measures could include how long customers have to be in a bank, how long they have to wait before their phone is answered, or how many new customers a customer has attracted. renewed advertising campaign. In an industrial business, standards and measures could include sales and production goals, job attendance goals, produced and recycled waste products, and safety records.
2. Measure the results
In many ways this is the easiest step in the control process; the difficulties are presumably overcome with the first two steps. Now, it is a matter of comparing the measured results with the previously established goals or criteria. If the results correspond to the standards, managers can assume "everything is under control"
The figure shows that they do not have to actively intervene in the organization's operations.
3. Take corrective action
This step is necessary if the results do not meet the established levels (standards) and if the analysis indicates that measures must be taken. Corrective measures may involve a change in one or more activities of the organization's operations. For example; The franchise owner-manager might see that he needs more employees at the counter to meet the five-minute wait standard for customers set by McDonald's. For their part, controls may reveal inadequate standards. Depending on the circumstances, corrective measures may involve a change to the original standards, rather than a change in activity.
The figure illustrates another important point, namely that control is a dynamic process. If managers do not monitor the control process to completion, they will only be monitoring performance, rather than exercising control. The importance should always lie in finding constructive ways that allow the results to meet the parameters and not just in identifying past failures.
4. Feedback
It is basic in the control process, since through the feedback, the information obtained adjusts to the administrative system over time.
It will always be necessary to disclose the measurement results to certain members of the organization to solve the causes of the deviations. Results can be provided both to individuals whose performance is measured, to their bosses, or to other senior managers and staff members. Each decision will have its advantages and disadvantages and will depend on the type of problem you want to face. In any case, the information must be given in the most objective way possible. It loses effectiveness when they include feelings, personal assumptions, criticisms, interpretations, judgments, etc. It seems that when many people are involved in communicating the results, including staff or supervisors, and it is difficult to be neutral,increases the risk of conflict and defensive attitudes arising in the employees who are being controlled.
The degree to which the system feeds back will depend on the quality of the information.
10. Control principles
Balance
Each delegation group conferred must provide the corresponding degree of control. In the same way, authority is delegated and responsibility is shared. When delegating authority, it is necessary to establish sufficient mechanisms to verify that the responsibility conferred is being fulfilled, and that the delegated authority is being duly exercised.
No control will be valid if it is not based on the objectives, therefore it is essential to establish specific action measures, or standards, that serve as a pattern for the evaluation of what is established, which are determined based on the objectives. The standards allow the execution of the plans within certain limits, avoiding errors and, consequently, loss of time and money.
Of opportunity
Control needs to be timely, that is, it must be applied before the error is made, so that corrective measures can be taken in advance.
Of the objectives
It refers to the fact that control exists depending on the objectives, that is, control is not an end, but a means to achieve the pre-established objectives. No control will be valid if it is not based on the objectives and if, through it, the achievement of the objectives is not reviewed.
Of deviations
All the variations or deviations that appear in relation to the plans must be analyzed in detail, so that it is possible to know the causes that originated it, in order to take necessary measures to avoid them in the future. It is useless to detect deviations if they are not analyzed and if preventive and corrective measures are not established.
Of the affordability
The establishment of a control system must justify the cost that this represents in time and money, in relation to the real advantages that this report provides. A control should only be implemented if its cost is justified in the results expected from it; It is useless to establish a control system if the financial benefits it yields are less than the cost and time involved in its implementation.
Of exception
Control should be applied, preferably, to exceptional or representative activities, in order to reduce costs and time, adequately delimiting which strategic functions require control. This principle is aided by probabilistic, statistical or random methods.
Of the controlling function
The controlling function should under no circumstances understand the controlling function, as it loses control effectiveness. This principle is basic, since it indicates that the person or function that performs the control must not be involved with the activity to be controlled.
11. Rules of the control process
Above all, the steps or stages of all control must be distinguished:
- Establishment of the control means. Data collection operations. Interpretation and evaluation of the results. Use of the same results.
The first and the last of these stages are essentially the administrator's own.
The second is certainly the technician in control in question. The third is usually from the administrator, with the help of the technician.
Among the innumerable variety of possible means of control in each group, it is necessary to choose those that can be considered as strategic.
- Which will better show what has been lost or not been obtained? What can you tell us what could be improved? How to measure any abnormal deviation more quickly? What will better inform 'who' is responsible for the failures? What controls are The cheapest and most spacious at the same time? Which are the easiest and most automatic?
Control systems should reflect, as much as possible, the structure of the organization:
- Organization is the expression of plans, and at the same time a means of control. So, when control systematically "breaks" the organization's channels, it distorts and disrupts it. Vgr: the reports that the workers are obliged, among others, to deliver to accounting or another control department "directly", tend to distort the organization. In addition, the same controls lose effectiveness. Vgr: many times the bare data is not useful, because it needs the interpretation or additions that the head of each department must make, who is the one who has the general vision of it.
When establishing controls, their nature and that of the controlling function must be taken into account in order to apply the most useful one.
- To determine the nature of controls, the following classification of control means will serve: Purely personal, eg: supervision, review of operations, among others. For what refers to the "nature of the controlling function", locate what refers to "the means of control".
Controls must be flexible. When a control is not flexible, a problem that requires exceeding what was calculated in the forecast means that either it cannot function properly or it tends to abandon the control as useless. Many are against the use of controls, precisely because of their inflexibility.
This is why using flexible budgets is so useful. They record graphically on the axis of the ordinates, fixed expenses, as horizontal lines, and proportional variables, as oblique lines. The number of units produced, sold, etc. is indicated on the abscissa axis. With this you can calculate the cost of production, sale, etc., which corresponds to each number of units. Thus, in the example used, the cost of producing 1,000 units will be $ 15,000; that of 3,000 will be $ 22,000, etc.
Controls must quickly report deviations. Control of the "historical" type, looks into the past. Hence, many times, when reporting a deviation or correction, it is already impossible to perform. Controls, by contrast, should be updated as much as possible.
Therefore, the types of control that have a “pre-established” norm, even if it is approximate, should be preferred, eg: budgets, forecasts, estimates, etc.
Controls should be clear to everyone who has some way to use them. Hence the need to limit "technicalities". Their exaggerated use is usually the natural tendency that occurs in the "specialists", as a means of "asserting their position." But the true way to achieve it, is obtaining the maximum effect of the control, and this will not occur, if all those who have to use it, do not understand it perfectly.
For the same reason, care must be taken to constantly instruct those who are to intervene in its operation about the need for controls and their tactics and terminology.
Controls should reach as high a concentration as possible at the high administrative levels, which have to use them.
For this reason, the use of graphs for control should always be made more expensive, be they simple lines, Gantt charts, equilibrium point graphs, etc. Note also the benefit of being able to apply statistical techniques.
Controls must themselves lead in some way to corrective action. They should not only say "something is wrong", but "where, why, who is responsible, etc.".
In the use of data, a system must be followed. Its main steps will be:
- Analysis of the "facts". Interpretation of the same. Adoption of advisable measures. Its initiation, and close review. Record of the results obtained.
It is essential not to confuse "the facts" with their evaluative interpretation.
The control can serve the following:
- Safety in the action followed (like the director of a ship that, although he does not have to vary the course, uses instruments to make sure that the course is the right one). Correction of the defects. Improvement of the obtained. New general planning. Motivation personal.
12. Control tolerances
Actual performance rarely exactly matches standards or plans.
A certain amount of variation will normally occur as a result of chance. Therefore, the administrator should establish the limits related to the accepted degree of deviation from the standard. In other words, how much variation from the standard is tolerated? How the administrator sets control tolerances depends on the goal.
Often the administrator must make subjective judgments when the system or factor being monitored is out of control, if the activity being monitored lends itself to a numerical measure, statistical control techniques can be used.
In any case, an element that influences the amount of acceptable deviation is the risk of being out of control and realizing it. In general, the lower the risk, the wider the tolerances.
Control tolerances
13. Types of control according to their periodicity
There are three basic types of control, depending on resources, activity and results within the organization, these are: preliminary, concurrent and feedback control. The first focuses on preventing deviations in the quality and quantity of resources used in the organization. The second, monitors operational operations to ensure that objectives are being achieved, the standards that guide operational activity are derived from job descriptions and policies that emerge from the planning function, and last type of control is focused on the final results, the corrective measures are oriented towards improving the process for the acquisition of resources or towards operations with each other.
Preliminary check:
Preliminary control procedures include all efforts by management to increase the likelihood that current results will agree favorably with planned results. From this perspective, policies are an important means of launching preliminary control because they are guidelines for future action. Therefore it is important to distinguish between policy setting and policy implementation. Policy setting is part of the planning function, while implementation corresponds to the control function.
- Selection of human resources and formation of work teams: The function of organizing defines the requirements of the work and predetermines the requirements of the skills of the employees. These requirements vary in their degree of specificity, depending on the nature of the task. At the workshop level, skill requirements can be specified taking into account physical attributes and manual dexterity; on the other hand, the requirements for the tasks of the management personnel that the capacity of the management is a fundamental determinant of the success of the organization.Materials: The raw material that is transformed into a certain product must conform to quality standards. At the same time,Sufficient inventory must be maintained to ensure continuous flow that meets customer demands. In recent years, many methods have been designed that use statistical sampling to control the quantity of materials, which consists of inspecting the samples rather than the entire batch. These methods are less expensive in terms of inspection time, but there is a risk of accepting defective materials if the sample is free from defects. Preliminary control of materials illustrates a control system that is very routine. The standard can be easily measured and the information (sample) is immediately available. The question of accepting or rejecting materials arises quite frequently and decisions must be made on a fair and uniform basis. The decision to accept,rejecting or taking another sample is based on direct instructions; Having the results of the sample, the decision is automatic. Capital: The acquisition of capital reflects the need to replace existing equipment or to increase the capacity of the company. Capital acquisitions are controlled by establishing potential profitability criteria that must be determined before the proposal is authorized. These acquisitions are generally included in the capital budget, a medium and long-term planning document detailing the alternative sources and uses of funds. Management decisions that involve the commitment of present funds in exchange for future funds are called investment decisions.The methods used to screen investment proposals are based on economic analysis. There are several widely used methods, each of which involves the formulation of a standard to which they must conform to accept the prospective acquisition of capital:
- The payback method: It is the simplest method, calculating the number of years it takes to recover the proposed capital to pay the original cost with future cash income. The rate of return on investment: It is a measure profitability alternative. It is the ratio of the additional net income over the original cost. The calculated rate of return should be compared against some minimum tolerance standards, and the decision to accept or reject it depends on this comparison. The discounted rate of return method: Take into account the time value of money and, in a similar way to payback method, consider only cash flow. It is widely used because it is conceptualized as the correct method of calculating the rate of return. Financial Resources:Adequate financial resources must be available to ensure payment of obligations arising from current operations. Materials must be compared and wages, interest, and maturities paid; The primary means of controlling the availability and cost of financial resources is through the budget, particularly cash and working capital. These budgets predict the ebb and flow of the company's activities when materials are purchased, produced, and inventoried for finished products, stocks are sold, and cash is received.The primary means of controlling the availability and cost of financial resources is through the budget, particularly cash and working capital. These budgets predict the ebb and flow of the company's activities when materials are purchased, produced, and inventoried for finished products, stocks are sold, and cash is received.The primary means of controlling the availability and cost of financial resources is through the budget, particularly cash and working capital. These budgets predict the ebb and flow of the company's activities when materials are purchased, produced, and inventoried for finished products, stocks are sold, and cash is received.
Concurrent control
It consists of the activities of supervisors who direct the work of their subordinates; Management refers to the activities of the manager when she instructs her subordinates on the proper means and procedures and when she supervises the subordinates' work to ensure that it is done properly.
Management follows the formal chain of command, as the responsibility of each superior is to interpret for his subordinates the orders received from higher levels. The relative importance of leadership depends almost entirely on the nature of the activities carried out by subordinates.
Feedback control
The definitive characteristic of feedback control methods is that they highlight historical results as a basis for correcting future actions; for example, a company's financial statements are used to assess the acceptability of historical results and determine what changes should be made in the acquisition of future resources or operating activities.
14. Techniques for control
Among the different control techniques, the following can be mentioned:
- Accounting Auditing Budgets Reports, reports Forms Files (records memories) Computerized Mechanized Charts and diagrams Process, procedures, Gannt, etc. Procedure man machine, left hand, right hand etc. Study of methods, times and movements, etc. Quantitative methods Networks Mathematical models Operations research Statistics Probabilistic calculations
Below we will describe some of them:
Reports and reports
They are classified into:
- Control reports that are used for direct control of operations. Information reports that present more extensive data so that management can formulate plans.
To design a report, consider:
Unit of the theme
- Concentration on the meanings Clarity and conciseness Complement with graphic, audiovisual and verbal presentations Balance between the uniform and the variety Frequency of the reports Evaluation of the information
Management by Objectives
It should be noted that it does not constitute a totally new technique or system, however it has focused on very old and far-reaching realities.
Management by objectives coordinates various already known aspects, such as budgetary control.
General principles of the administration by objectives: The administration by objectives constitutes a special attitude, criterion or philosophy of the administration, which consists of which the superior chiefs discuss in common with the chiefs who immediately depend on them, the quantification of the objectives and standards to be established.
One of the fundamental characteristics of management by objectives is to force the mind to try to make measurable and quantitative many objectives that until now were vaguely established, or were purely qualitative.
Target management applies to bosses or managers at all levels. It really is a means of measuring your true contribution.
System overview:
- The basic requirement is that there is full support from the general management or office. They should ordinarily operate for years. It is required as a first step to identify the general goals of the company in the most exact terms possible. It is necessary to convert the objectives into standards. This implies making revisions and adjustments in the general plans, and especially in the organization of the company. Each internal boss should be asked to set their own standards or objectives. The senior boss should rehearse the setting of standards or goals, duly quantified, in each of the fields that their subordinates are also doing. In each of these, what has been indicated must be discussed. When both bosses, top or bottom match the standards, there will be no problems.Otherwise, you should study the case and try to agree and better set your goals or reorganize the existing ones. The decisions made in these meetings between the superior boss and his immediate subordinate bosses, may create the need to modify or adjust the general objectives, which in reality constitutes a feedback line. During the development of the programs in the year, what has been achieved in the pre-established standards and what has been achieved must be reviewed from time to time. The reasons why this could not be obtained should be requested and analyzed. With the results of the aforementioned partial review, it may happen that some expected goals should be reduced, or even discarded, or that others may be increased or expanded.Finally, the review will prepare the new standards for the next period.
Gantt chart:
One of the most important elements to control is the development of carrying out activities both at the time that each of them implies, and in the relationship that they must endure with each other at all times, when they all meet the same purpose.
Henry I. Gantt, invented for this purpose the charts or graphs that take their name and which consist of representing each activity by a horizontal bar which, due to its crossing with levels or vertical lines, indicates months, weeks, days, among others., the moment of its initiation and termination, and its simultaneity with the other activities related to it. Sometimes the person, section, among others, in charge of each of these activities is also indicated.
- Critical Path Techniques: Among the greatest and most modern advances in planning control techniques are the so-called Critical Path Techniques. Although they are diverse methods, they have common elements that allow them to be grouped under a common name: The term METRA (Evaluation Method and Trajectories in Activity Networks) has been used. These techniques constitute a method to control programs, costs, times, sequences, activities, among others. PERT Technique: It receives its name from the initials Program Evaluation and Revió Technique, which translated into Spanish means Program Evaluation and Review Technique. It consists of an instrument based on a network of activities and events, and by estimating three times,The probability of completing a project by a certain date is evaluated. Although initially this technique was created to control and evaluate the duration of projects, which is why it was known as PERT / time, later the costs of the activities have been introduced in it, for budgetary control purposes, and even to study the minimum time compatible with the lowest possible cost, giving rise to the PERT / cost system.The CPM technique: Simultaneously with the study of the PERT method, although independently, the companies Dupont de Niemours, and Remington Rand, were looking for a procedure that would allow them to solve problems typical programming. They arrived at the result of networks of activities, as in the case of PERT, so the first phase of the CPM (Critical Path Method) is practically the same as PERT,from which it differs because it works only with a probable execution time, based on previously registered experiences, but at the same time it introduces estimated costs of the activities involved in the project, seeking to shorten the project by condensing certain times, to achieve a minimum cost. It could be defined as the technique that estimates a probable time and determines the cost of each activity of a network, in order to set the most convenient time of behavior in the duration of a project, to achieve the minimum possible cost.: It is the most recent among the Critical Path methods. Its name is also formed from the acronym Resource Allocation and Multi Project Schedulling: Multiple Project Program and Resource Allocation. It is intended to program how certain limited resources,they must be distributed among several simultaneous projects, totally or partially, to obtain maximum efficiency. In addition to the ideas and instruments common to PERT and PCM, it introduces concepts of competition between various activities, which use the same resources at the same time, and which allow programming these resources in conjunction with the program of activities. It is possible to compare the costs of various alternatives in projects, identify the most effective resources, and it is feasible, through the use of an electronic computer, to make evaluations of the progress and perspective of work at a given moment in the opinion of the Mexico office of the inventor firm.introduces concepts of competition between various activities, which use the same resources at the same time, and which allow programming these resources in conjunction with the activities program. It is possible to compare the costs of various alternatives in projects, identify the most effective resources, and it is feasible, through the use of an electronic computer, to make evaluations of the progress and perspective of work at a given moment in the opinion of the Mexico office of the inventor firm.introduces concepts of competition between various activities, which use the same resources at the same time, and which allow programming these resources in conjunction with the activities program. It is possible to compare the costs of various alternatives in projects, identify the most effective resources, and it is feasible, through the use of an electronic computer, to make evaluations of the progress and perspective of work at a given moment in the opinion of the Mexico office of the inventor firm.make evaluations of the progress and perspective of work at a given moment according to the opinion of the Mexican office of the inventor firm.make evaluations of the progress and perspective of work at a given moment according to the opinion of the Mexican office of the inventor firm.
Audits
The term audit is linked to fraud detection. Audits have many important applications, from validating the honesty and fairness of financial statements, to providing a critical basis for managerial decisions. There are two types of audits: external and internal.
- External audits: It is a verification process that involves the independent evaluation of the organization's accounts and financial statements. Assets and liabilities are reviewed, as well as financial reports with the aim of verifying that they are complete and accurate. The audit is carried out by accounting personnel employed by an external accounting firm or by accountants hired for this purpose. Its task is to verify whether the company, in preparing its financial statements and evaluating its assets and liabilities, has adhered to generally accepted accounting principles and has applied them properly. The external audit is carried out when the organization's period of operations has ended and the financial statements are complete. Internal audits: They are performed by members of the organization.Its purpose is to provide a reasonable guarantee that the organization's assets are adequately protected and that the financial records are kept with sufficient precision and reliability to prepare the financial statements. It also serves managers to assess the efficiency of the organization's operations and the performance of control systems. The scope of audits can also vary, depending on the size and policies of the company.The scope of audits can also vary, depending on the size and policies of the company.The scope of audits can also vary, depending on the size and policies of the company.
15. Failures in the control process
Normally, the non-achievement of the previously established objectives that have been measured and evaluated by a control system must be expressed with an explanation based on the search for answers. The analyst's role must be objective and focus on the techniques used and the criteria that support it, so as not to fall into typical supervision errors such as the following:
- Witch Hunt: The system is searching for symptoms and culprits instead of causes and possible solutions. It is true that as WEINER said "unforeseen and unexpected events provoke a greater attempt at explanation than the rest", but this causes us to try to personify the error in order to cover up others that gave rise to it. The control process may not be too specific and may involve the entire staff, which when feeling attacked, far from supporting the restoration of balance, reacts negatively. Obsession: The control process becomes obsessive, there are too many inspections, which makes it expensive. creating, in addition, a climate of low confidence as it limits individual freedom to act and self-control.the system places too much emphasis on what happened, it becomes recursive, limiting effective corrective action.
16. Management control
Defining the concept of management control implies considering its development in its administrative area, different authors have defined the concept according to their own positions and interpretations. However, most agree that it is a dynamic and important system for achieving organizational goals, these goals initially come from the planning process as a basic requirement for its design and application, within certain cultural and organizational conditions.
Within the description and assessment of management control, two common concepts accepted in the administrative field are specified, on the one hand, control is considered as an inherent need of the management process (rational approach) and, on the other, in a more comprehensive paradigm linked not only to the formal direction, but to key factors such as culture, environment, strategy, psychological, social and quality, represented by the so-called psychosocial, cultural, macro-social and quality approaches.
It is not enough to say clearly where we want to go with our efforts and how we are going to do it, it is essential to establish what are the critical factors for the organization that must be taken care of to be successful (FCE), many of which are closely linked to the strategies to be developed. Hence, if we want to have mastery (control) over what is happening, control must be focused on evaluating the behavior of critical factors that affect strategy compliance. Thus, control must be flexible, permanently adjusting to the changing strategies of the organization.
The concept of control from the perspective of quality includes a set of tools and techniques for controlling the basic processes of the organization; These include statistical process control, total quality control and total quality management.
Its principles focus on the training and preparation of employees, the union between managers and employees for the formulation of standards, the role of inspection by the employees themselves of the results during the production process and the review of errors or deviations under the premise of continuous improvement.
17. Methodological process for the development of the management control system
- Institutional Diagnosis: all management control process begins with the own study of the system to be controlled. The objective of the diagnosis, according to Abad, is to identify possible obstacles that may interfere with the effectiveness of the system, in the same way to establish whether the conditions for the execution of the proposed system are given and to identify the key processes for the system to operate on them and their key variables, in order to guarantee organizational success as much as possible. Generally, institutional analyzes are oriented towards the strategic study of the organization, that is, identifying internal strengths and weaknesses with their relation to the threatening environment or facilitator of productive results, likewise analyzes norms, financial systems, organizational culture, structure, strategic capacity,institutional performance of human resources, among others.Identification of key processes: after knowing how the system to be controlled is located, it is necessary to identify the key processes for business success, management control does not act on all the internal processes of the organization, but instead focuses on those Sufficiently important in the effective performance of the system to be controlled, ranging from the financial situation, through the commercial situation, production, productivity, personnel, customer services, relationships with other entities, effectiveness, efficiency, quality, belonging, among others. Design of the indicator system: From the identification of the key areas, the indicators originate that will allow to measure attributes of said processes and make the pertinent decisions for their correction. An indicator is defined as the relationship between quantitative or qualitative variables that make it possible to observe the situation and the trends of change generated in the observed object or phenomenon, with respect to the objectives and expected goals and expected influences.
18. Conditions influencing management control
- The environment: this can be stable or dynamic, cyclically variant or completely atypical. A good adaptation of the environment facilitated in development in the company. The objectives of the company: be they profitability, growth, social and environmental. The structure of the organization: depending on whether it is functional or divisional, implies establishing different variables, and therefore It also has different objectives and control systems. The size of the company: this condition is related to centralization, the larger the company it is necessary to decentralize it, because it affects decision-making due to the large amount of information that is handled. company culture: human relations are very important, and staff working in the company should be encouraged and motivated.
19. Dashboard or control
When it comes to specifying an element as characteristic as the Dashboard, we cannot ignore that it is located within the company's management area, which is strongly conditioned by the environment in which it operates.
Furthermore, continuous adaptation to the business environment is one of the main features associated with the concept of the Scorecard. Thus, it is interesting to consider the dynamic environment that may affect the company.
In Spain, over the middle of the century there were no large companies, so that almost no managerial responsibilities were delegated. The financial market was underdeveloped, and engineers held positions of responsibility, so the attention they could give placed greater emphasis on the management of industrial processes and on the efficiency of production.
Until the third quarter of the century, the company was not taken as a whole, analyzing a comprehensive plan of the company was quite complex, especially due to the accounting and financial tools available.
Generally, no concern of any kind arose regarding the management that was carried out, the conjunctural vision of management was nothing more than a principle of business subsistence, generating structural problems that had no solution. For all these reasons, the Dashboard from its origin to these last decades has not been subject to any modification.
Nowadays, due to the turbulence of the business environment, influenced in most cases by a great competitive pressure, as well as by a technology boom, it is when it begins to have a wide significance.
The concept of Dashboard derives from the concept called "tableau de bord" in France, which translated literally, would mean something like "dashboard", or "dashboard".
As of the 80s, it is when the Dashboard becomes, in addition to being a practical concept, an academic idea, since until then the business environment did not suffer great variations, its trend was stable, the decisions that were made they lacked a high level of risk.
By then, the basic principles on which the scorecard was based were already structured, that is, some goals were set in the entity, each of these were carried out by defining key variables, and control was done through indicators.
Basically, and in summary, we can highlight three fundamental characteristics of the Dashboards:
- The nature of the information collected in it, giving a certain privilege to the operational sections, (sales, etc.) to be able to inform the financial sections, the latter being the resulting product of the others. among the different levels of responsibility. The selection of the necessary indicators for decision-making, especially in the fewest number possible.
In short, the important thing is to establish a signal system in the form of a Dashboard that indicates the variation of the truly important quantities that we must monitor to control the management.
When it comes to establishing a scorecard relationship, there are many criteria that can be intermingled, the ones described below being the most indicative for classifying such decision support tools:
- The time horizon The levels of responsibility and / or delegation The specific areas or departments
Other classifications are:
- The economic situation The economic sectors Etc…
Six stages are proposed to develop a scorecard:
- Analysis of the situation and obtaining information: In this first stage, the company must know what situation it is in, assess this situation and recognize the information that it will be able to count on at all times or scenarios, both the environment and that he usually drives. This stage is closely linked to the second.Analysis of the company and determination of the general functions: The company must clearly define the functions that comprise it, so that the needs can be studied according to the levels of responsibility in each case and to be able to conclude which are the information priorities to be covered. Study of the needs according to priorities and information level: In this stage the information priorities detected in the previous step are covered.Signaling of critical variables in each functional area: In a fourth stage, the critical variables necessary to control each functional area must be marked. These variables are certainly different in each case, either because of the cultural and human values that permeate the philosophy of the company in question, or because of the type of area we are referring to. The important thing in any case is to determine which ones are important in each case so that a correct control and an adequate decision-making process can be carried out. Establishment of an effective and efficient correspondence between the critical variables and the precise measures for its control: A logical correspondence must be found between the type of critical variable determined in each case, and the ratio, value, measure, etc…,to inform us of its status when it is deemed necessary. In this way we can attribute a correct control at each moment of each of these critical variables.Configuration of the Control Panel according to the needs and the information obtained: At this stage we must configure the Control Panel in each functional area, and at each level. of responsibility, so that it always contains the minimum, necessary and sufficient information to be able to draw conclusions and make sound decisions.in such a way that it always contains the minimum, necessary and sufficient information to be able to draw conclusions and make sound decisions.in such a way that it always contains the minimum, necessary and sufficient information to be able to draw conclusions and make sound decisions.
In a very generic way, the Dashboard must be made up of at least four distinct parts:
- The most notable variables to be controlled in each situation and level of responsibility The indicators with which we can quantify each of the variables The deviations produced, whatever the reason that causes them The solutions to be taken in each case, as far as possible possible
The managers of each one of the Dashboards of the different departments have to take into account a series of common aspects regarding their elaboration. Among these aspects, the following should be highlighted:
- The Dashboards must present only that information that proves to be essential, in a simple and, of course, synoptic and summarized form. The character of the pyramid structure between the Dashboards must be kept in mind at all times, since this allows the reconciliation of two basic points: one that the indicators are added more and more until reaching the most summarized ones and two, that each person in charge is assigned only those indicators related to their management and objectives., offering greater emphasis in terms of the most significant information. We cannot forget the importance of both graphs, tables and / or data tables, etc…, since they are true support links for all the information summarized in the dashboards.Uniformity in the way of preparing these tools is important, since this will allow a true standardization of the reports with which the company works, as well as facilitating the tasks of contrasting results between the different departments or areas.
In some way, what we incorporate in this tool will be what we can measure the management done and, for this reason, it is very important to establish in each case what to control and how to do it.
You should not lose sight of the elementary objectives that are intended to be achieved through the Scorecard, since without some goals to be achieved, the creation of certain reports can hardly be understood. Among these objectives we can consider that:
- It must be a remarkable informative medium. Above all, it must eliminate as much as possible the information bureaucracy regarding the different reports that the company can count on. It should be a diagnostic tool. It is about specifying what does not work correctly in the company, in short, it must behave like an alert system. In this sense, we have to consider two aspects:
- Those parameters that do not go as planned must be highlighted. This is the basis of management by exception, that is, the scorecard must show, firstly, what does not comply with the absolute limits set by the company, and secondly, warn of those other elements that move in levels risk tolerance tolerance This tool should select both the quantity and the quality of the information it provides based on the impact on the results it will obtain.
- Facilitate the analysis of the causes of deviations. This would require a series of complementary information in continuous support of the Control Panel, in addition to that which may be provided by the Controller, since in many occasions it enjoys certain information of a privileged nature that not even the Management knows. means to solve these problems and have the appropriate means of action. Know how to behave. In a way, we would be referring to an intelligent system, a system that would be nourished by the company's own trajectory, and that increasingly better, would provide information and an optimal way of acting.
Regarding the type of information used, apart from gathering information of similar characteristics that that used in the different disciplines of an accounting, that is, financial nature, it must contain information of a non-financial nature. Since its presentation as a management tool, the Dashboard stood out for its total flexibility to collect such information.
Another aspect that should be highlighted is the mutual relationship that must exist between the scorecard and the profile of the person for whom it is intended. Precisely, the needs of each manager must set the standard that characterizes and makes this tool suitable in each case and situation, especially with regard to the level of greater responsibility of the current hierarchy of the company, due to the need for a much greater effort of generality and synthesis.
One more feature of the Dashboard is troubleshooting through quick action. When we incorporate qualitative indicators into the scorecard, in a way, they are closer to action than the indicators or financial results themselves. Likewise, these nominal indicators give us an advance as to what results will be achieved. It is important to keep in mind that the content of any scorecard is not limited to numbers or numbers, it must be very specific content for each department or for each person in charge. Likewise, it must be borne in mind that the information that is handled in a certain Dashboard may be valid for another.
The last of the features that would differentiate the Dashboard is the fact of using simple and low-volume information. The usual accounting disciplines and tools require a greater dedication of time for analysis and realization, and when it comes to making decisions, they will always need other aspects that in principle were not part of their framework of action.
The Dashboard is oriented towards the reduction and synthesis of concepts, it is a tool that, together with the support of the new information and communication technologies, can and should offer simple, summarized and effective information for decision-making.
The structure of the Dashboards of the different departments and levels of responsibility do not differ much from each other in the vast majority of companies that use them. In our opinion, we consider that they all have a series of elements in common, among which we can highlight:
- The use of data of a quantitative nature, either in relative or absolute terms. A fixed monthly time horizon. In most cases, the analysis of the information is given only by months, and summaries of different lengths cannot be available. The comparison between the objectives set and the management achieved has been, practically to date, the basis of analysis of each One of the responsibilities in the company. The use of explanatory graphs and annexes to the Dashboards has been scarce. There is a certain unanimity in all the companies regarding the preparation of a large number of reports that provide summaries and data on the management carried out. carried out by those responsible, but not to provide solutions or possible routes of action for each situation. As a general rule, and when there is adequate hardware,the spreadsheet and similar applications are the most widespread means of data analysis, without being complemented by other much more current techniques.
In most cases, and with a traditional character, the Dashboard maintains a usual structure like the one we can see below:
Usual structure of the scorecard
In this model a technique that resembles the operation of a traffic light is used, with which we are warned that the company exceeds certain levels of danger, indicating it in the red color or, in other cases, in the yellow color if it is found. in delicate alert situations, or what is the same, entering certain levels of caution; in the worst case, it indicates in red that corrective actions must be taken.
On the other hand, despite the fact that the control table differs according to the purpose, the company or the management conditions to be controlled, generally, we find that the management control is oriented to the critical processes of the organization, that is, to the vital aspects that guarantee the success of the mission. Therefore, the critical success factors constitute the strategic starting point of a good control system. An example of success factors considered are those shown in the following table:
| SUCCESS FACTORS | DEFINITION | KEY ASPECTS |
| EFFECTIVENESS | Achievement of goals. Measures the percentage degree of achievement against a goal |
|
| EFFECTIVENESS | Congruence between the planned and the achievements over time. |
|
| RESULT / RELEVANCE | What is investigated for. Measure the total reached. |
|
| PRODUCTIVITY | Transformative capacity of the produced knowledge. Measure the cost-product ratio |
|
| RESOURCE AVAILABILITY | What is available and how much is required? |
|
In such a way that a suitable format for this control box is as follows:
Control panel. Balanced Scorecard (or Balanced Scorecard)
In accordance with the need for a substantial improvement in the operational and financial results of the company, the progressive search for new management planning techniques has been carried out, giving way to identifying which strategies must be followed to achieve the vision of the company. business. One of these schemes is known as a balanced scorecard, a methodology that manages to integrate the aspects of strategic management and performance evaluation into the business.
The BSC is the representation in a coherent structure of the business strategy through clearly linked objectives, measured with performance indicators, subject to the achievement of certain commitments and supported by a set of initiatives or projects.
The BSC is a management tool that allows an objective analysis of organizational performance, considering the impact that processes and functions have on the overall performance of the business.
The Balanced Scorecard methodology translates the strategic objectives in terms that can be understood, communicated and on which we can act operationally.
The BSC starts from the vision and strategy of the company. From there, the financial objectives required to achieve the vision are defined:
- Financial: Its objective is to respond to the expectations of the shareholders. It is particularly focused on creating shareholder value with high return rates. The key themes of this perspective for which indicators must be selected are:
- Income growth and diversification Cost reduction / Productivity improvement Asset use / Investment strategy
- Market share Customer retention Customer acquisition Customer satisfaction Customer profitability
- InnovationOperativeAfter-sales service
- Employee satisfaction Employee retention Employee productivity
20. Purposes of management control
Informing: it is necessary to transmit and communicate information for decision-making and identify the key factors of the organization in order to determine what is the key information. The official must select it, obtain it and transmit it through the formal communication channels of the organization's structure.
The answer to the following questions tends to solve structural problems:
- What information is needed? Where is it stored? From whom and to whom does it go? How to evaluate it? How to supplant it?
- Coordinate: Directs the activities to be carried out effectively to obtain the objectives. Evaluate: The achievement of the goals or objectives is achieved thanks to the people and their evaluation is what shows the satisfaction of the achievement. Motivation: The impulse and the help is very important to achieve the goals.
21. Organizational control from the human point of view
Social control corresponds to all the means and methods used to induce individuals or groups to correspond to the expectations of a social organization or of society itself. We have seen that social organizations, and also companies, exercise power or control over people. Power is a condition that consists of exercising a will over another person or group of people, thus being able to control their behavior. Power is legitimate when the individuals who exercise it are invested with authority. The authority to exercise power is institutionalized through written documents, such as statutes, organization manuals, job descriptions, circulars, letters, etc., duly published for the general knowledge of the people involved.
Social control can also be done through norms, rules and regulations. These can be prescriptive or restrictive. They are prescriptive when they specify what people should do; they are restrictive when they specify something that people should not do.
Among the principles of the organization such standardization or specifications of what a person should or should not do or exercise is established. Institutionally, it is preferable to refer human potential as the main raw material of the company; Through the principle of specialization and the principle of authority-responsibility parity, the basic functions to be fulfilled by this element of the organization (the person) are delegated and specified. The organization as such has had many meanings and has been traced through many theories, one of them, and very named, by the way, is the bureaucratic theory of Max Weber. This theory “privileges the organizational structure as a means of guaranteeing that everything happens in accordance with what was previously established, is the bureaucratic structure. Above all, bureaucratic structure means control;in every way. The bureaucracy is based on rules and regulations to ensure discipline. For this, the bureaucracy emphasizes formalization. Everything must be done in writing, so that it can be properly documented. Furthermore, the bureaucracy rests on a hierarchy of authority, so that command can be conducted better and control is more secure, since the specialization resulting from the division of labor requires coordination. This specialization makes the bureaucracy select its participants according to their qualification and professional competence, promoting them as their skills develop. The intense division of labor and specialization lead to impersonality in the exercise of authority,which is closely linked to the system of rules and regulations capable of guaranteeing it at all levels of the hierarchy. When these bureaucratic characteristics, the increase in rules and regulations, formalization, the rigid hierarchy of authority, the division of labor and the consequent specialization, the selection and promotion of personnel based on technical and professional competence, impersonality in the treatment of people- they become very accentuated, the sense of bureaucratization tends to suffocate people and limit their behavior within very rigid schemes. This produces the depersonalization of relationships, the internalization of rules and regulations in the way of thinking, and the gradual alienation from work. Apathy,disinterest and distancing become the characteristics of people's behavior in companies that have exaggerated bureaucratization.
22. Conclusions
Control is an administrative function: it is the phase of the administrative process that measures and evaluates performance and takes corrective action when needed. In this way, control is essentially a regulatory process.
Control is an administrative function: it is the phase of the administrative process that measures and evaluates performance and takes corrective action when needed. In this way, control is essentially a regulatory process.
The application of a control in organizations seeks to serve two main purposes: To correct existing failures or errors: AND To prevent new failures or errors in the processes.
For control to be effective, it must be developed as a unit and applied at all times to the company, and can be classified as: Preliminary Control, Concurrent Control, Subsequent Control
The control is based on the verification, inspection and inspection of the organizational variables to discover actual or potential deviations that influence or may eventually influence the objectives of the company.
The application of control to a unit, element, process or system can generate different benefits and achievements, however, its application regardless of the process you want to "control" is important because it establishes measures to correct activities, so that the plans successfully, it applies to everything; to units, people, and acts, quickly determine and analyze the causes that may cause deviations, so that they do not recur in the future, locate the sectors responsible for the administration, from the moment the corrective measures are established, provides information about the status of plan execution, serving as a foundation by restarting the planning process, reduces costs and saves time by avoiding mistakes,Its application directly affects the rationalization of the administration and, consequently, the achievement of the productivity of all the resources of the company.
The Management Control System is in simple terms to define: who, how and when, will apply the control strategies and will evaluate the Critical Success Factors of the organization (FCE), in addition to who will make and execute the corrective decisions at the different levels Of the entity.
23. Bibliography
- DE CASTRO, Emilio. P and GARCÍA DEL JUNCO, July. Administration and Management. 2001 Spain: McGraw - Hill Interamericana de España, SACHIAVENATTO, Adalberto. Administration: Administrative Process. Third edition. Colombia: Makron Books Do Brasil Editora, LTDA.IVANCEVICH, John M; LORENZI, Peter and SKINNER J., Steven. Management: Quality and Competitiveness. 1997 Spain: McGraw - Hill Interamericana de España, SASTONER, James AF Stoner and FREEMAN, Edward R. Administración. 1996 Sixth Edition. Mexico: Prentice-Hall Hispanoamericana, SACALLEJAS GONZÁLEZ, Aquilino. The Scope of Management Control. 2002. Director of the Finance and Public Administration specialization. ROYERO, Chaim. Management control model for university research systems 2002. José Antonio Anzoátegui University Institute of Technology.
