The controlling function is achieved through measuring performance, comparing the actual performance with budgets, and taking action when needed. Managers use different approaches to analyze performance, a number of which are covered in this text. Both the performance of managers and the performance of a segment, product, or other unit of company are measured.
To illustrate, suppose the Jacksonville Jaguars make it to the Super Bowl this season. To do so, they must perform well. In the case of football, performing well equates to winning football games. Determining who performed well is a bit more challenging. Was it the ‘manager’ of the football team the coach? Or was it the team itself? If we credit the coach, we are evaluating the manager. If we credit the team, we are evaluating the team as a whole. The same concepts apply to most business operations. We can evaluate managers or the company segments for which they are responsible. What action might be taken as a result of exemplary performance? The coach may be offered an extended contract. For a poor performance (a number of lost football games), the head coach may be fired. In these two cases, the manager, i.e., the coach, is being evaluated. Is it really the coach who wins or loses the games, or is the performance of the entire team responsible?
Comment: To make sure that you know what you are evaluating (control)-manager, or department, segment, or the unit in which the manager is responsible .
Source: http://www.unf.edu/~dtanner/dtch/ch1.pdf
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