A management function that implies comparing two, and taking corrective action

Category: Accounting

Controlling is a management function that implies comparing two, and taking preventive or corrective action as important, to ensure the purpose are perform. There are three stages in management controlling. First is predicting the things that could go wrong and taking preventive appraise to avoid it. Second is monitoring or estimating performance in some way in order to compare what is actually happening with what is supposed to be happening. Lastly is correcting the performance problems that happened.

Meanwhile, controlling is closely related to planning. For example, controlling keeps it on course and planning fixes the ship's direction. When the ship start to shift off the plan, the navigator will notice it and suggest a new heading plan to return the ship to its perfect direction. This is same as the management control in a company/organisation. Management provide a method for ensuring that the organisation to moving toward the achievement of its objectives and goal.

Control is important in observing many variables that can put things off track. So, management must use control to monitor progress and to make intelligent adjustments as requires because anything affect human is defective. Examples of controls are delegation (accountability), evaluation (performance), financial statement (budget management), performance management (observation and feedback), policies and procedures (behaviours in workplace), quality control and operations management, risk, safety and liabilities.

Characteristics of efficient control system are appropriate information needed for control and comparisons purpose should be in the management's hands in order to make effective corrective action and delays in generating, assemblage or disseminating information can extend the natural event and extent of deviation.

The Functions of a Good Manager in Controlling

A good manager must able to take care of the subordinate very well. For example, a good manager will made sure all subordinates to work in a safe environment. A good manager also able to solve all problem faced by the subordinates in the company/organisation. For example, a good manager can solve problems such as conflict between subordinates. Other than that, a good manager is also able to monitor the organisation to operate effectively. For example, a good manager always checks and made sure the operation of the company/organisation to function efficiently.

The Functions of a Bad Manager in Controlling

A bad manager not really able to take cares of the subordinate very well. For example, a bad manager cannot make sure all subordinates to work in a safe environment. A bad manager is only able to solve a part of the problem faced by the subordinates in the company/organisation. For example, a bad manager cannot solve problems such as conflict between subordinates. A bad manager is also not able to monitor the organisation to operate effectively. For example, a bad manager will not always checks and made sure the operation of the company/organisation to function efficiently.

Interview on Case Study Organisation's Manager

According to our interview with our case study organisation's manager, Mr Chua, we found out the way Energizer Company's managers use the management controlling in the company. We found out how managers in Energizer Company monitor the progress of the company. Mr Chua mentioned that progress can be monitored only if the standard is set, and it should be monitored along with the process and not at the end of the road. In addition, the managers set up the agreed standard to measure the task, assignment and performance of the employee. Other than that, periodically check and audit the process. The managers will visit the workstation every 3 hours and check the status of the process, if abnormality found, or the agreed standard is not being met, the manager will review with the employees to understand and correct the situation. Furthermore, review the company progress regularly. Every day/ every week/ every month managers will let the employees to have the opportunity to present the progress, issues faced and improvement opportunities of the company.

We also found out the common issues that occur in controlling of Energizer Company and the way the managers overcome it. The common issues in controlling that Energizer Company faced are issues such as out of the time allocation, out of the quality standard, unable to achieve required quantity or output, and attrition and high turnover of staffs. To prevent the occurrences of out of control situation, the manager needs to pre-empt and does the best by frequently review the progress status, anticipate potential delay and understand issues highlighted by the employees during the exchange and take necessary steps to stop or prevent the unwanted scenarios from occurring.

Meanwhile, we found out the way the managers of Energizer Company take care of safety of the subordinates. Before any employee start to work, the managers have a system in place to assess the job safety and do the required precautions to ensure the job can be carried out without any safety concerns. The working environment is enclosed with special secondary containment for chemical spills, alarm system to detect and trigger when there was chemical leak or environment changes. The managers will also have periodical drills and tests to ensure the safety systems are in place and working properly.

Comparison between Manager in Energizer and Actual Theories

Based on the interview made, the daily works for Energizer Company's managers are setting an agreed standard to all the task and performance of the workers, having a periodic check on the progress of production, solving the problems occur and reviewing the company progress daily. Beside that the company managers will always obtain some feedbacks from the company employees on the issue faced and any ideas on improvement. Furthermore, the company managers are also holding the responsibility of time management, quality of the products and the workers performance. Nevertheless, the Energizer Company's managers take cares of the safety of the employees by providing a safety working environment to their employees.

According to the actual theories, the company's manager should always evaluate the performance of the employees, get some feedbacks from the employees which are known as the performance management and control the quality of the products produced. Furthermore, the company manager should also have to have some operation checks to the management, for instance, checking the progress of the production and set up a method on how to operate those progresses. The manager too bears the liabilities of safety and risk of the employees in their workplace. Besides, under the controlling theory, time and budget management are also an important element.

By comparing the controlling and management done by the Energizer Company's manager to the actual controlling theories, the every piece of work that the Energizer Company's manager do are based on and found on the actual theories of controlling. However, the Energizer Company's managers do not hold the responsibility in budget management, which is one of the important elements in the actual theories mentioned above. This may because, since Energizer is such a big company, there may be another department that deals with this budget management. Therefore, in conclusion, the energizer company is running effectively and efficiently due to the works done by the managers according to the actual theories and the cooperation within every department.