SENIOR HIGH SCHOOL

Organization and
Management
Quarter 2 – Module 5
Different Controlling
Methods and Techniques
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 12
Organization and
Management
Quarter 2 – Module 5:
Different Controlling
Methods and Techniques
Introductory Message
For the facilitator:

Welcome to the Organization and Management 11 Alternative Delivery Mode (ADM)

Module on Different Controlling Methods and Techniques!

This module was collaboratively designed, developed and reviewed by educators both
from public and private institutions to assist you, the teacher or facilitator in helping
the learners meet the standards set by the K to 12 Curriculum while overcoming
their personal, social, and economic constraints in schooling.

This learning resource hopes to engage the learners into guided and independent
learning activities at their own pace and time. Furthermore, this also aims to help
learners acquire the needed 21st century skills while taking into consideration their
needs and circumstances.

In addition to the material in the main text, you will also see this box in the body of
the module:

Notes to the Teacher

This contains helpful tips or strategies that
will help you in guiding the learners.

As a facilitator you are expected to orient the learners on how to use this module.
You also need to keep track of the learners' progress while allowing them to manage
their own learning. Furthermore, you are expected to encourage and assist the
learners as they do the tasks included in the module.
For the learner:

Welcome to the Organization and Management 11 Alternative Delivery Mode (ADM)

Module on Different Controlling Methods and Techniques!

The hand is one of the most symbolized part of the human body. It is often used to
depict skill, action and purpose. Through our hands we may learn, create and
accomplish. Hence, the hand in this learning resource signifies that you as a learner
is capable and empowered to successfully achieve the relevant competencies and
skills at your own pace and time. Your academic success lies in your own hands!

This module was designed to provide you with fun and meaningful opportunities for
guided and independent learning at your own pace and time. You will be enabled to
process the contents of the learning resource while being an active learner.

This module has the following parts and corresponding icons:

What I Need to Know This will give you an idea of the skills or
competencies you are expected to learn in the
module.

What I Know This part includes an activity that aims to

check what you already know about the
lesson to take. If you get all the answers
correct (100%), you may decide to skip this
module.

What’s In This is a brief drill or review to help you link

the current lesson with the previous one.

What’s New In this portion, the new lesson will be

introduced to you in various ways such as a
story, a song, a poem, a problem opener, an
activity or a situation.

What is It This section provides a brief discussion of the

lesson. This aims to help you discover and
understand new concepts and skills.

What’s More This comprises activities for independent

practice to solidify your understanding and
skills of the topic. You may check the
answers to the exercises using the Answer
Key at the end of the module.

What I Have Learned This includes questions or blank

sentence/paragraph to be filled in to process
what you learned from the lesson.

What I Can Do This section provides an activity which will

help you transfer your new knowledge or skill
into real life situations or concerns.
 Assessment This is a task which aims to evaluate your
level of mastery in achieving the learning
competency.

Additional Activities In this portion, another activity will be given

to you to enrich your knowledge or skill of the
lesson learned. This also tends retention of
learned concepts.

Answer Key This contains answers to all activities in the

module.

At the end of this module you will also find:

References This is a list of all sources used in developing

this module.

The following are some reminders in using this module:

1. Use the module with care. Do not put unnecessary mark/s on any part of the
module. Use a separate sheet of paper in answering the exercises.
2. Do not forget to answer What I Know before moving on to the other activities
included in the module.
3. Read the instruction carefully before doing each task.
4. Observe honesty and integrity in doing the tasks and checking your answers.
5. Finish the task at hand before proceeding to the next.
6. Return this module to your teacher/facilitator once you are through with it.
If you encounter any difficulty in answering the tasks in this module, do not hesitate
to consult your teacher or facilitator. Always bear in mind that you are not alone.

We hope that through this material, you will experience meaningful learning and
gain deep understanding of the relevant competencies. You can do it!
 What I Need to Know

This module was designed and created to help you understand the different
controlling methods and techniques applied in the business world.

At the end of this module, you will be able to:

1. Define and discuss the nature of controlling; (ABM_AOM11-IIf-h-34)

2. Distinguish the control method system; and (ABM_AOM11-IIf-h -36)

3. Apply the concept and nature of different control methods and techniques in
accounting and marketing. (ABM_AOM11-IIf-h -37)
 What I Know

Word Hunt

Find the words written below and encircle your answer.

Control Organizational Techniques

Accounting Ratio Traditional
Performance Sales Profit
Function Modern Budget
Management Break-even point Audit

C Z N C P X Y F T E C H N I Q U E S M O
A B X O T E H Q U B R N W F X J U M A F
S U S N E R O T E H L Y A M Z O G D N N
L D P T D G O Y P Z A L V O R O E H A X
N G R R T Q K U E I K C J D U E D M G D
M E V O P V R E R O T H E E L Z A Y E F
X T S L G D O T F E H Q U R I C U K M E
Y T H T B A C C O U N T I N G R D O E U
P R P H W N O F R X E D J U M P I T N M
S A A E Q K U I M B O R W N X O T F T P
R D D K J M P D A E V R E O T E L H L Z
T I X C A Y D G N O H T E U I Q K B W R
O T Y F S F U N C T I O N W T H I H Q P
K I R X S W F O E L R D A E Y J P M W R
O O A O E R M Y Q P F S Q R G K O D E O
V N B J L B R E A K E V E N P O I N T F
Y A V D A Z P Q P L U O C J L Q H G Y I
R L S F S G R S P M W P Q K R W R L R T
A C L D A R S N S N V N R L W S C Q E J
T C K S M S N T R S P B H M E A V W W H
I B U U G Q A Y Y T S C I N Q H M A Q L
O R O R G A N I Z A T I O N A L Z S S D
 Lesson

1 Controlling Method System

What is Controlling?

Control is a management task that helps identify errors and find

solutions to improve, if not totally eradicate the situation.
Modern management concepts described control a foreseeing action.
Old concept of control were only applied upon the discovery of errors.
Harold Koontz defines Controlling as the measurement and correction
of performance in order to make sure that enterprise objectives and the plans
devised to attain them is accomplished.
Characteristics

Control is a process done by management continuosly. This is

connected to planning, and sees to it that the standard outputs are met. The
difference between the standard and actual performance is being measured.
The corresponding corrective action to rectify the deviation follows. This way,
management will be able to minimize errrors and achieve higher rating of
performance.

Elements of a good Control System

An effective control system must have the necessary elements to work

at its best. The absence of any one of them will make the whole system less
effective. Therefore, managers should see to it that their control system
should contain the following elements and considerations:
1. Feed back – The foundation of all control system. There are two kinds
of feed back, the formal and informal feed back. Financial statements,
statistics and reports fall under the formal category. Whereas, the
informal feed back includes personal opinions, informal discussions
and an individual observation. Responsible managers use the
information they receive from feed back to implement corrective action.
This is to fill the gap created by the actual performance of the
organization and its goals.

2. Control must be objective – a control system must not be subjective at

any point in time. For example, managers should make their
 employee’s evaluation based on standards like working hours,
productivity, efficiency, etc. It must not be based on personal biases.

3. Prompt Reporting of Deviations – A fast and quick reporting of any

deviation and discrepancy should be reported immediately to facilitate
serving of the corrective action immediately.

4. Control should be forward-looking – The managers should be able to

predict or foresee any arising possible deviation to enable to take course
of action to avoid totally the occurrence of such discrepancy and if
possible prepare to respond in case it would come their way.

5. Flexible Controls – A stiff and strict control system may not be as

effective in every situation possible. There are unpredictable situation
that may arise. Managers should be able to adjust their control system
depending on the need of the situation.

For example: your production deadline is coming very soon. You know
you can not produce the required output needed on time. This can
cause shiftment delay and would entail additional cost in your part.
Your only solution is to hire additional sewers to accommodate
unexpected orders. This action may caused increased in your labor
cost but you have to do it to avoid possible losing of customer and bigger
air shiftment cost.

6. Hierarchial Suitability – Every manager should have the necessary

power to exercise their authority and to decide on their own respective
departments regarding any variance that may arise in their respective
post.

7. Economical Control – The benefits that can be derived from doing the
corrective action should be greater than its cost.

Example: Firing high salaried and skilled employee and hiring semi-
skilled employees
In this situation, a skilled employee is asking you again for a salary
raise, you know that you can not afford to do it at this present pandemic
time, he eventually resigned from his post, you know that you will be
needing him in the future when business normalizes but at this point
in time you have to let him go and train a semi-skilled worker. Training
him will cause you money but in the long run, you will have a highly
skilled employee with reasonable salary.

8. Strategic Control Points – This means that the organization should not
put an equal priority to every deviation. Any discrepancy that could
cause serious effect in the organization should be given the priority as
compared to the less serious ones. For example, if you lose
 9. Control must be simple to understand – Every employee should be able
to comprehend and understand the control system easily. This can be
done through meetings, announcements and memoranda

10. Control Should Focus on Workers – The main focus of every

control system should be the workers themselves. Workers are the
implementers, so therefore, they should be able to work with the
system effectively.

Importance of Control

There are many benefits of an effective controlled system in both

employees and Management in a manufacturing settings. Some of these are
1. Quality assurance: Quality is assured across all fields of production,
Product quality is very important especially if you have new customers.
Existing customers also expect that we will keep our quality. This is
also important in attracting prospective customers.

2. Less wastage: Established production control system will help reduce

scrap and wastage materials. This will help the company save more
money.

3. Lower operating costs: Efficient operation process will help save more
cost in direct and Indirect labor and also with the materials.

4. Assists decision-making: An established control system will help

management make business decision with regards to production
quality and capacity and hence helping the company to attract more
customers and get more production orders.

5. Production planning: Since production is already established, It is

easier for the management to decide how much to produce and when
to produce certain products. In this way the management can make an
efficient decision to control orders.

6. Production control: Since control system is already set, the usage of

resources can be optimized. Desired performance is also achievable.
 What’s In

Apply the correct letter to form the right word or words that fits to its
meaning.

1. _O N_T R _ _ – Is a management task that helps identify errors and find solutions
to improve, if not totally eradicate the situation.
2. H _ R _ L D K _ _N T _ - Defines controlling as the measurement and correction
of performance in order to make sure that enterprise objectives and the plans devised
to attain them is accomplished
3. D _ V I _ T _ O N - The difference between the actual performance of the
organization and its goals.
4. F _ R M A _ F _ E _ D B _ C _ - Are based on Financial statement, statistics
and reports.

5. I _ F _ R M _ L F _ _ D B _ C K - Are feedbacks based on personal opinions,

informal discussion and individual observation.
6. W _ S T _ G E - The amount of materials put to scrap because of poor control.

7. F L _ X _ _ L _ C _ N T _ O _ Managers should be able to adjust the control

system depending on the need of the situation.
8. E _ O N _ M I _ A L C _ _ T R O _ - The benefits that can be derived from doing
the corrective action should be greater than its cost.

9. S _ R A _ E G _ C C _ N T _ L - The organization should not put an equal

priority to every deviation.
10. S _ A N D _ _ _ The actual output of the control system is compared to this to
arrive at the deviation.

Notes to the Teacher

This module will help the learner understand the different

management control system.
 What’s New

Choose the term that best describes each given statement. Write ONLY the
letter of your choice on the blank provided before the number.

_________1. Is a Management Control Techniques which already have been used by

the company for a long time.

_________2. Are techniques which are of recent origin & are comparatively new in
management record.
_________3. Are the expected incoming and outgoing of funds within the budgeted
period.

_________4. What the company is plan to produce within the budgeted period.
_________5.A statement on which the company is expected to sell within the budgeted
period.
_________6. A system of accounting in which overall involvement of different sections
of an organization are set up as ‘Responsibility center’.

_________7. An appraisal of the overall performance of the management of an

organization.
_________8. Are important network techniques useful in planning and controlling.
This includes scheduling & implementing time-bound projects.

_________9. Refers to the techniques that enables the manager to collect the
information as first-hand information.

________10. - Is defined as quantitative statement prepared for a definite future period

of time for the purpose of obtaining a given objective.

1. Budget 6. Modern

2. Personal Observation 7. Production Budget

3. Management Audit 8. PERT & CPM

4. Sales Budget 9. Cash Budget

5. Traditional 10. Responsibility Accounting

 What is It

There are many different techniques of managerial control. These can

be classified into two broad categories:

1. Traditional Techniques
2. Modern Techniques

Traditional Techniques – are those which are already been doing by the
company for a long time now. These includes:

a. Personal Observation – This is the most traditional method of control.

The Manager gathers information by way of observing the employee’s
performance. This creates psychological pressure on the part of the
employees because they know that they are being observed and they
need to performed well. This is a very time consuming method and
cannot effectively use for all kinds of job.
b. Statistical Data – Analysis of reports and data in the form of ratios,
averages, percentage and etc. This can be used to measure performance
of the organization in various areas. And through the use of chart or
graph enables the manager to measure performance as a whole by way
of comparing the present data with that of the previous one.
c. Break-even analysis – is a technique where managers study the
relationship of cost, volume and profit. In this state, the company does
not incur loss or profit at a given sales volume. The formula for
computing break even analysis is:

Breakeven point = Fixed Costs/Selling price per unit – variable costs

per unit
Break-even point - The amount of sales at which there is no profit, nor loss is
known as the breakeven point.

Fixed Costs –are expenses that have to be paid by the company independent of
any specific business activities. This cost will not change even if you

produce/sold more goods in a specific accounting period. Example of this is

Office or factory rent. You will pay the same amount of rent every month even
if you hire or fire more employees. Other example of this cost includes: Property
taxes, interest expenses, depreciation etc.

Variable Cost – are expenses that changes when production output increases
or decreases. When the company produces more goods then variable cost will
also increase. On the other hand, if production output is low and so is variable
cost. Example of variable cost is the cost of Raw materials and packaging.

Fixed Cost vs Variable Cost

Quantity Fixed Variable Total
Raw Materials
in pcs Cost (Php) Cost (Php) Cost (Php)
1 back
pack Php100 Php150 Php250
Fabrics,
2 back
Accessories and
packs 100 300 400
Labor
3 back
packs 100 450 550
6 back
Total
packs Php300 Php900 Php1,200

In the table above please note that as raw materials, accessories and labor
increase, variable cost also increases. Fixed cost remain steady regardless
of the increase in the production factors.

Variable cost per Unit

How are we going to compute for variable cost per unit? Get the total variable
cost then divide it with the total yielded output. In the above case, the total
variable cost is Php900. Hence, 900/6 is equals to 150.

Therefore: Variable cost per unit is Php150

Selling Price

How much the customer is willing to pay for a certain product or service.
We will use the example above and this is calculated as:

Selling Price = Cost + Profit Margin

Cost per pc of bag = 200 + 40% profit margin
Therefore: SP = Php280/bag

Computation of Break Even points in units

Using the formula above:

Fixed cost = P300

Selling Price = 280
Variable Cost = 150
Break-even point = 300/(280-150)

Break-even point in units = 2 units

This means that you have to produce at least two back packs to meet the
break- even point.

d. Budgetary Control – is defined as a technique of Managerial control

that requires every department to prepare and plan in advance by way
of making a budget.
Foreseeing expenses and other events that may have a big impact
in the operation of the business is of utmost importance. Department
Managers are responsible to prepare an annual budget with the
cooperation of their heads and or supervisors down to the rank and file.
Actual results are compared with the set budget standards. The
usual type of budgets used by an organization are as follows:

1. Sales Budget – is a plan made by the organization how many units

of product they have to sell within the budget period and how much
are they going to sell.

The sales and or the marketing department is responsible in

doing this budget. As such, they see to it that they find more
customers/buyers whether locally or in abroad. But export
products are better dollar earner as compared to products being sold
locally.
 Aside from looking for prospective buyers, existing customers
should be keep to ensure continuous production orders. Marketing
should also see to it that it will issue the necessary information in
the soonest possible time to the production department. Information
like total quantity of orders, materials needed and lead time are all
important to enable the production department better prepare.

2. Production Budget – This pertains how many products should the

organization plan to produce in a given period of time to meet the
requirements of the sales department. How much the production is
capable of producing has a direct effect on the sales budget.
Therefore, marketing department has to discuss production plan
with them to put things in order. Purchasing department has to
receive in a timely manner, the purchase requisitions from the
different production department duly approved by their respective
superiors. This way the Purchase order can be place on time.
Enough lead time is important for the suppliers to enable them to
produce the needed materials for production. Accounting
department has to be informed also because petty cash purchases
is needed for supplies that are needed as well. On time payments of
account is an important job of the accounting department.

3. Material Budget – is the total of raw materials plan to purchase in

order to meet the production requirements. This is totally dependent
on the order being placed by the production to the purchasing
department. Inventories should be checked properly to come up with
the correct quantity of raw materials to be procured.
This is very important, we can not keep a big amount of inventory
sitting at the warehouse for a long time. There should be sufficient
supplies of the materials needed to serve our current production
order especially the urgent ones. We can also produce in advance to
save cost and expenses.

4. Cash Budget – This is the expected inflow and outflow of cash within
the budgeted period. The usual cash inflow in the budget depends
on how many cash sales are made and collection of receivables. The
outflows on the other hand are the expected expenses to be incurred
within the accounting period like salaries, utilities and payment of
other payables. The finance and accounting department should
come up with a cash budget that would serve and cater the needs of
the production.
 5. Capital Budget – The amount of money to spend on major long-
term assets like a new factory or major equipment

6. Research & development budget – The amount of money to spend

for the development or refinement of products & processes

Modern Techniques of Managerial Control

Modern techniques of managerial control are those techniques which

are just recently used and this provide a new way of dealing with the
control system on the various aspect of the organization.
a. Return on Investment – This (ROI) shows whether the invested capital
has been used effectively by the company to generate reasonable
amount of return. It measures the overall performance of the
organization or its departments or divisions.
b. Ratio Analysis – is use by the organization to analyze the financial
statement of the company. This process shows the performance,
financial health and risks that the business have. This can be used by
the organization and other stakeholders to make economic decisions.
The following are the ratios most commonly used by the
organization:

 Liquidity ratio – This shows how much current assets is

available to pay current liabilities.

 Solvency ratio – This will measure the ability of the

company to pay its obligations (google dictionary)

 Profitability ratio – Is being done to find out the ability of

the company to generate income from the use of its assets
and capital.

 Turn Over ratio – It measures the peso value of sales

produced for every peso of assets.

c. Responsibility Accounting – This system give every department heads

the opportunity control and allocate expenses and cost based on what
they need at a particular time

 Cost center - is a department that incurs costs but

doesn’t have any revenues. This is one of the
department that uses company resources but doesn’t
contribute to the production, sales, or profitability of the
 business. Examples are the Accounting and Legal
departments.
 Revenue center – Incurs cost and expenses and
produces revenue.
 Profit center – is a department that generates revenue
and uses the resources of the company. Example is the
Sales department.
 Investment center – Their job is to analyze the
department’s performance by way of looking at the
assets and resources and how they used these assets
and resources to produce revenues

d. Management Audit – a systematic evaluation of management

performance, to find out how well they are doing in managing the
business. The purpose of the audit is to review the efficiency and
effectiveness of management and to look for possible improvements of
the system in the future.

e. PERT & CPM - These will help perform the different functions of
management in planning, scheduling & implementing time-bound
activities involving the performance of a variety of complex, diverse and
interrelated activities.

 PERT - Programmed Evaluation & Review Technique

 CPM – Critical Path Method
 What’s More

I. Read each statement carefully and determine if the statement is True

or False. Write your answer in the space provided.

_________1. When production increases, fixed cost also will increase.

_________2. Selling price is the amount that the buyer wants to pay for a
certain product.

_________3. The formula in computing variable cost per unit is : Total variable
cost/Total quantity produced.

__________4. The amount of sales at which there is no profit, nor loss is

known as the breakeven point.

__________5. The cost per unit plus profit margin is equals to selling price per
unit.

II. Classify the following expenses from column A. Identify them if they
belong to Fixed cost or Variable cost. Write your answer in column B

Column A Column B

1. Rental

2. Insurance

3. Fabric

4. Slider

5. Thread
 What I Have Learned

FILL IN the WORDS that will complete on the statement below.

Control is a fundamental managerial ______________. This regulates the

activities of the business. It compares the ___________performance against
the ____________set by the organization. For the deviation from the actual and
standard performance, it sees to it that a _________________is taken.

The various managerial techniques are aimed to improve ___________.

These are broadly categorized as____________and___________ techniques.
Both served the organization needs at a given point in time. There are
advantages and disadvantages in both techniques. They however complement
each other in serving the organization needs.

The four departments in an organization that plays a major role in

planning and budgeting are the Accounting, Purchasing, Marketing and
Production departments.
The accounting department is responsible to prepare
the____________budget.
The sales budget is the responsibility of ______________department.
While the availability of raw materials needed by the production is needed to
secure by the______________department to enable the production to prepare
their_____________.

What I Can Do

I. As a student during this pandemic time, what do you think are the
list of priority of the following pictures in your family budget? In
your answer sheet, list down your priority list based on your
personal judgment.
 1. Travel
2. Food
3. Gadgets
4. School supplies
5. Church donations
6. Savings
7. Business
8. Clothing
9. Shelter
10. Medical

Assessment

IDENTIFICATION: Write the correct answer on the space provided before the number.

___________1. Analysis of the financial statement that shows the performance,

financial health and risks that the business have

___________2. A technique that measures if the invested capital has been used
effectively to generate reasonable amount of returns.
___________3. This measures the ability of the company to pay its obligations.

___________4. This shows how much current assets is available to pay current
liabilities.
___________5. A department that incurs cost but no revenues.

___________6. Incurs cost and expenses and has revenues

___________7. Analyzes how assets and resources are used by the company.
___________8. An evaluation that shows the management’s efficiency and
effectiveness in managing the organization.

___________9. Help the management in planning, scheduling and implementing

time-bound activities.

___________10. The amount of money set aside for the development and refinement
of product and processes.
___________11. Expected in flow and out flow of cash within the budget period.

___________12. The total raw materials to be purchased for production used.

___________13. This refers to quantity of products needed to be sold to meet sales
requirements.
___________14. A plan made how many units of products needed to be sold within
the budget period.
___________15. Expenses that increases as the quantity produced increases.

Additional Activities

A. JUMBLED LETTER

Rearrange the jumbled letter to identify the word/s described in the

statement. In a separate sheet of paper write your answer in Capital letter.

1. G T R I A I N N - Enhancing employee’s skills by attending seminars

and other activities.
2. YLQUIALT ESSAURACE – A thorough inspection of product is needed
to maintain quality.
3. TSOC GSAIVN – Turning off machines when not in used.
4. BARKE VENE TOINP - The sales volume at which there is no profit, or
loss.
5. VRAIAELB TSCO – a cost that changes as the output produced
increases or decreases.

B. Listed below are the various techniques of Managerial control, classify

them by writing it under the right column they belong.

Personal observation Break-even analysis

Return on investment Budgetary control
Statistical reports Responsibility accounting
Ratio analysis Management audit
PERT & CPM

Traditional Techniques Modern Techniques

1. 1.

2. 2.

3. 3.

4. 4.
5.
5.
 Additional Activities

C. Assuming you are already working and earning money for yourself.
How would you spend your hard-earned money? In your answer sheet,
indicate how many percent of your income would you allocate for each
of the following needs:

Needs Percent allocated (Budget)

1. Food and water

2. Clothing

3. Savings

4. Emergency Fund

5. Food Storage

6. Utilities (Electricity & water)

7. Internet (wifi, load)

8. Transportation (Fare)

9. Medical Needs

10. Food storage

Total 100%
 What I Have Learned: What’s More:
1. Task/job I. True or False
2. Actual 1. False
3. Standard 2. True
4. Corrective action 3. True
5. Performance 4. True
6. Traditional 5. True
What I Can Do:
7. Modern
Depends on the learner’s
8. Cash budget II. Classification of
answer
9. Marketing department expense
10. Purchasing
department 1. Fixed
11. Budget 2. Fixed
3. Variable
4. Variable
5. Variable
What’s New: What In: What I Know:
What I Know:
1. Traditional 1. Control 9. Management Down:
2. Modern 2. Harold Koontz 10. Profit
3. Cash budget 3. Deviation Across 1. Ratio
4. Production budget 4. Formal feed back 11. Technique 2. Budget
5. Sales budget 5. Informal feed back 12. Accounting 3. Traditional
6. Responsibility 6. Wastage 13. Function 4. Control
accounting 7. Flexible control
14. Break-even point 5. Sales
7. Management audit 8. Economical control 15.Organizational 6. Performance
8. PERT & CPM 9. Strategic control 7. Modern
9. Personal observation 10.Standard 8. Audit
10. Budget
999.
Answer Key
 Assessment:
Additional Activity: 1. Ratio analysis
A. 2. Return on investment (ROI)
1.Training 3. Solvency ratio
Additional Activity:. 4. Liquidity ratio
2. Quality Assurance
B. 5. Cost center
3. Cost saving
1. Return on Investment (ROI) 6. Revenue center
4. Break-even point
2. Ratio analysis 7. Investment center
5. Variable cost
3. Responsibility accounting 8. Management audit
B.
4. Management audit 9. PERT & CPM
Traditional.
5. PERT & CPM 10.Research and development
1. Personal Observation
2. Statistical Reports budget
C. Depends on student’s answer 11. Cash budget
3. Break-even analysis
4. Budgetary control 12. Materials budget
13. Production budget
14. Sales budget
15. Variable cost
References
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For inquiries or feedback, please write or call:

Department of Education – Region III,

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