-203-

Controlling

-204-

* :

systematic process

effective and efficient manner

. Robert J. Mockler
control process

systematic effort (.)1

Frederick W. Taylor

( .)2

-1 .
.
-2

-205-

 -3 .
-4 .

-5 .

-6 .

-7

()3

Role of control

)1 :
Coping with Uncertainty:

)2 Detecting Irregularities :

-206-

)3 Identifying opportunities .

)4 Handling complex situations :

coordination

)5 Decentralization Authority .
-207-

()4

Levels of Control :

-:

: Strategic Control :

-208-

 Top-Level Managers
.

Managerial Control/ Tacticah Control :

Middle

Management

()4

: Operational Control :

Low-Level Mangers

-209-


* The Control Process :

* Steps In the Control Process :

()1-6

.1 Establish Standards :
-210-

-1

-2

-3

-211-

* (: )5

* :

* ""(:)6

-212-

( )

.1 :

.2 :

.3 :

* :
-213-

.2

Measure Performance :

.3 :
Compare Performance To Standards

-214-

Management By Exemption
.

* (:)7
.1

.2
.

.I :
-215-

.II :

.
.III ( using case study in

:)control
:

-216-

.IV ( using of forecasting in

: )control

.V (

in

samples

using

: )measurement

.VI

)(ways of obtaining informations on actual results

-217-

.4

() 8

Take Corrective Action :

-1 .

-2 .
-3 .

:
-218-

 .1 :

.2 :

.3 :

.4 :

.5 :

.
()9

-219-

.1 :

.2 : suitable time reliability

.

.3 :
validity

.4 :

()11

Types of Control

- :
-220-

* : :
Feed forward control :

operational level

strategic level

.Long-term objectives
Outputs Control

Feedback control

Transformation
process Control

Inputs Control

Concurrent control

Feed forward
control

Major Control Types by Timing

- (Concurrent Control : )11

-221-

- Feedback Control :

General Electric

.1
.

.2 Rewarding .
.3
.

-222-

Top Management
. Future Plans
()12

* :

.I

positive control :

negative control:

* : :
control according to activities
:

. controlling over :
-223-

management duties

. ( ) :

. :

-224-

:
,

* : :

.

-

-225-

( ) gant control
( ) . pert

* : :
control according to work quantity and quality

. :

. :

-226-

* : (
)

control according to the sources

.1

external control :

public and press control :

judicial control :

-227-

control of ombudsman :

.2

internal control :

self control :

specialized control :

-228-

.
.

() hierarchical control

various types of control :

.1

:overall control

.2

: particle control

.3

.4

* space of control :
:

.1

purchasing

-229-

.2

.
production

.3

marketing

.4

financing

:
. liquidity ratios :

-230-

.1

= / .

.2

= /

. profitability ratios :

.1
.2

= / 111

= /

. activity ratios :

.1
.2

= / .

= / .

. leverage and capital ratios :

-231-

= / 111

.5 human resource:

* (: )13

Barriers and Resistance to

Control

-1

Too Many Control :

-232-

-2

:
Aversion to Accountability or loss flexibility

.3

Inaccurate or Arbitrary :
Control

-233-

 . . - .

- .

. -

Means of Control

.
)1

(Personal Observation :)14

.
-234-

.
)2

Budgetary Control :

Sales Budget :

-235-

.
*

Production Budget :

.
*

Revenue and Expense Budget :

Capital Expenditure :

.
*

Cash Budget :

-236-

)3

Reports :

)4

Statistical Data :

.

.

)5

:
-237-

.227

Control system traits
.1

accuracy:

.2

economy

-238-

.3

understandability :

.4

:
reflecting the activity needs and nature

-239-

.5

Flexibility :

.6

Timeliness :

-240-

.7

future prediction :

.8

corrective action :

%5

.9

strategic placement :

-241-

$210111

$51 %5
.

%21

.11

()15

:use all control steps

.
.11 Participation :

.12

organizing suitability :

-242-

.13 objectivity :

-243-

.
:

-244-


-1

-3

-2
-4
-5
-6

( )

-7

-8

-9

-I .

-II .

-III .
-IV
-V

-245-


James Higgins. the management challenge Macmillan
publishing company ,USA 1991 p 568
Aldage and Stearn Management by south western publishing
co. cincinnati,ohio 2,ED 1991 .
Kathryn. Batrol and David martin Management McGRAWHill, INC. 1991 , P 595.
Aldag and stearms

.5

1.
2.
3.
4.

/ / -
. 1997.117

.6

/ / . 1986 418

.7

/ 111

.8

.9

/ /
1966195

/ /

/1994199

10. IBD kathryn and david

.11 ( )1:

216-194 -

1987 123-87

.12

. 327-321
13.
john A.Pearce and Richard B.Robinson,Jr "management by
random house inc 1ed 1989 p592
.14 - - - -
- 1982567

Richard L.Daft "Management by dryden press U.S.A 2nd Ed1991

p:512

-246-

15.