The Needs for

Management Control System

Abegail A. Alangue
Discussant
MANAGEMENT CONTROL SYSTEM
It is a system which gathers and uses information
to evaluate the performance of different organizational
resources like human, physical, financial and also the
organization as a whole considering the organizational
strategies. MCS influences the behavior of
organizational resources to implement organizational
strategies.
MCS might be formal or informal.

Robert N. Anthony (2007) defined management

control as the process by which leaders influence other
members of the organization to implement the
organization’s / institution’s strategies.
EDUCATIONAL
MANAGEMENT 
 refers to the administration of the education system
in which a group combines human and material
resources to supervise, plan, strategies, and
implement structures to execute an education
system.

The education system is an ecosystem of professionals

in educational institutions, such as government
ministries, unions, statutory boards, agencies, and
schools.
EDUCATIONAL
MANAGEMENT 

The education system consists of political heads,

principals, teaching staff, non-teaching staff,
administrative personnel and other educational
professionals working together to enrich and enhance.

At all levels of the educational

ecosystem, management is required; management
involves the planning, organizing, implementation,
review, evaluation, and integration of an institution.
Superintendent

Assistant Superintendent

Supervisors

School Heads
 SCHOOL

School Head

Department Administrative Staff

Coordinators

Teachers Staff

Students
The Needs
to P.R.O.S.P.E.R.
Planning
Planning in management is about what steps you need to take to reach the

GOAL, what changes and hurdles to anticipate, and how to utilize human

resources and opportunities to reach the expected outcome.

Planning is considered a basic function of management. It means that a plan is

necessary for any other managerial function, be it organising, directing, staffing:

 Planning dictates how to effectively organise a class, staff / teachers / the year-

round activities. It encompasses determining necessary future activities,
assigning them to the right personnel, delegating authority, providing tools and
raw material, etc.
 Having a plan of action facilitates directing as it makes instructions, guidance,
and motivation.
 Planning informs staffing, as it shows what work-force a company will need.
Planning
1. It Helps to Set the Right Goals
It helps to critically assess the goal to see if it’s realistic. It facilitates decision making
and allows setting a time frame by predicting when the company can achieve its goal.

2. It Sets Objectives and Standards for Controlling

It provides direction to teachers, allowing the development of Strategic goals. Planning

shows objectives for each department and helps leaders to prioritize activities depending
on their relevance to the goal. 

3. It Reduces Uncertainty

It involves an intentional critical evaluation of the available data and experts’

predictions. This makes planning in management very helpful in terms of reducing the
uncertainty of the future and avoiding the risks.  
Planning
4. It Eliminates Overlapping of Wasteful Activities
Effective planning gives clarity about the responsibilities and expectations of each
department, team, and even team member. This helps to make sure that the activities
don’t overlap and improves co-ordination.

5. It Ensures Efficient use of Resources

Planning makes the use of human and material resources as efficient as possible. By
starting the management process with a good plan that focuses on the ultimate goal and
considers available capabilities, you can see many opportunities to cut expenses.

6. It Promotes Innovation

Keeping a focus on the need to reach the goal, employees or management can spot new
opportunities for development, suggest strategies or techniques, or discover new styles/
applications/ modality for better learning.
Planning
7. It Improves Decision Making
Planning improves decision-making processes and time management in two ways. First,
it helps leaders to keep the focus on a goal and thus ask themselves how alternative
courses of action might facilitate or delay it. Second, the plan allows managers to be
more farsighted: having a clear road map, they can think what effect an adopted decision
will have on some long-term tasks and activities.
Planning
Organizing
Organizing is the function of management
which follows planning. It is a function in
which the synchronization and combination of
human, physical and financial resources takes
place. 

According to Chester Barnard, “Organizing is

a function by which the concern is able to
define the role positions, the jobs related and
the co-ordination between authority and
responsibility. Hence, a leader always must
organize in order to get results.
Organizing
1.Specialization - Organizational structure is a network of relationships in which
the work is divided into units and departments. This division of work is helping in
bringing specialization in various activities of concern.

2. Well defined jobs - Organizational structure helps in putting right men on right
job which can be done by selecting people for various departments according to
their qualifications, skill and experience.

3. Classifies the authority -Well defined jobs and responsibilities attached helps
in bringing efficiency into managers working. This helps in increasing
productivity.
Organizing
4. Coordination- Organization is a means of creating co-ordination
among different departments of the enterprise. It creates clear cut
relationships among positions and ensure mutual co-operation among
individuals. Harmony of work is brought by higher level leaders
exercising their authority over interconnected activities of lower level
employees.

5. Effective administration - The organization structure is helpful in defining the

jobs positions. The roles to be performed by different leaders are clarified.
Specialization is achieved through division of work. This all leads to efficient and
effective administration.
Review
Educational Management Review is a formal, structured meeting which
involves top management and takes place at regular intervals throughout the
year. They are a critical and required part of running a top and certified
Management System.

The purpose of a Management Review meeting is to review and evaluate the

effectiveness of your Management System, helping you to determine its
continued suitability and adequacy. The Management Review does this by
encouraging top management to consider the degree by which the Management
System:
• Achieves the expected results
• Meets the organisation’s requirements
• Functions in accordance with the established operating procedures and
processes
• Is capable of identifying non-conformities and monitoring subsequent
corrective and preventive actions
Implementation
Implementation is the process that turns strategies and plans into actions in
order to accomplish strategic objectives and goals. Implementing your strategic
plan is as important, or even more important, than your strategy.

A strategic plan provides an activity or the institution with the roadmap it needs
to pursue a specific strategic direction and set of performance goals, and be
successful.

The strategic plan addresses the what and why of activities, but implementation
addresses the who, where, when, and how. The fact is that both pieces are
critical to success. In fact, companies can gain competitive advantage through
implementation if done effectively.
Implementation
Avoiding the Implementation Pitfalls

•Lack of ownership: The most common reason a plan fails is lack of

ownership. If people don’t have a stake and responsibility in the plan,
it’ll be business as usual for all but a frustrated few.

•Lack of communication: The plan doesn’t get communicated to

employees, and they don’t understand how they contribute.

•Getting mired in the day-to-day: Owners and managers, consumed

by daily operating problems, lose sight of long-term goals.
Implementation
Avoiding the Implementation Pitfalls

•Out of the ordinary: The plan is treated as something separate and removed

from the management process.

•An overwhelming plan: The goals and actions generated in the strategic

planning session are too numerous because the team failed to make tough choices
to eliminate non-critical actions. Employees don’t know where to begin.

•A meaningless plan: The vision, mission, and value statements are viewed as

fluff and not supported by actions or don’t have employee buy-in.

•Annual strategy: Strategy is only discussed at yearly weekend retreats.

Implementation
Avoiding the Implementation Pitfalls
•Not considering implementation: Implementation isn’t discussed in the
strategic planning process. The planning document is seen as an end in itself.

•No progress report: There’s no method to track progress, and the

plan only measures what’s easy, not what’s important. No one feels
any forward momentum.

•No accountability: Accountability and high visibility help drive

change. This means that each measure, objective, data source, and
initiative must have an owner.
Evaluation
Evaluation is the analysis and comparison of actual progress vis-Ã -vis prior
plans. Evaluation is oriented toward improving plans for future implementation
to ensure improved performance. Evaluation is part of a continuing management
process consisting of planning, implementation, and evaluation. Ideally each of
these steps follows the other in a continuous cycle until successful completion of
the activity.

Evaluation involves comparison of actual performance against benchmarks or

standards of performance to establish the extent of fulfillment of goals and
identify gaps in performance to suggest remedial courses for ensuring that in the
end all ends well, that is fulfillment level is 100%.
Evaluation
Evaluation is the systematic and objective assessment of the relevance,
efficiency, effectiveness, sustainability, and impact of development interventions
or programs.

Evaluation is the assessment of how well a project/activity achieved its

objectives.

Evaluation may be post action evaluation and continuous or ongoing evaluation

during implementation.
• Post action evaluation is feed-back oriented.
• Ongoing evaluation is evaluation during implementation.
Evaluation
Types of Evaluation

1. Qualitative evaluation is an assessment process that answers the question,

‘How well did we do?’ The areas of focus of qualitative evaluation include:
•Content, quality, and relevance of a program;
•Attitudes and achievements of the participants;
•Quality of resources employed, and environment adopted;
•Efficiency of strategies and activities;
•Social Costs in relation to what was achieved and
•Social Benefits

Qualitative evaluation provides you with the ability to gain an in-depth understanding of a
program or process. It involves the “why” and the “how” and allows a deeper look at
issues of interest and to explore nuances.

Some commonly used data collection methods for qualitative data

include interviews, focus groups, document/material review, and
ethnographic participation/observation.
Evaluation
Types of Evaluation

2. Quantitative evaluation is outcome-oriented. You will need to have

predefined outcomes for your project. You will then test to see how your program
is doing with respect to these outcomes using numerical data.

For example:
You may want to design an evaluation that tests to see if
participation in your program promotes self-esteem. You could do so
by analyzing participants’ responses on a validated questionnaire.
Evaluation
Types of Evaluation

3.  Formative evaluation is a process of ongoing feedback on performance

review. The purposes are to identify aspects of performance that need to improve
and to offer corrective suggestions. Be generous with formative evaluation. Share
your observations and perceptions with all.

Formative evaluation need not make a judgment. When giving formative

feedback, offer some alternatives. Formative evaluation is needed if safety
concerns arise.
Evaluation
Types of Evaluation

4.  Summative evaluation is a process of ongoing feedback on

performance review with the purpose of identifying larger patterns and
trends in performance and judgment against criteria to obtain
performance ratings.

Evaluation evaluation involves ‘assessing the strengths and weaknesses of

programs, policies, personnel, and organizations to improve their effectiveness’.

Evaluation is the systematic collection and analysis of data needed to make

decisions.
Integration
Integration management is the
process, where a leader receives the
authority to track and coordinate all
activities and functions taking place at
different organization levels. It mainly
focuses on ensuring proper coordination
between projects / activities. Integration is
the act of bringing together smaller
components into a single system that
functions as one.

Effective integration management means a

critical success factor for the leader.
Integration
Integration and coordination are important in an organization because they
demonstrate the ability of decision makers to lead employees. When managers are
not on the same page with one another and fail to implement company strategy,
employees lose faith in the managerial abilities of their superiors.

For example, if employees have questions regarding their role toward achieving a
company directive, and the managers at the company cannot answer those
questions because of coordination issues, employees may disregard managers and
rely on their own approaches.
 Planning
Review
OrganiSing
imPlementation
Evaluation
integRation
 REFERENCES
Muktiyanto, A. et.al. (2020) The role of management control systems in the
performance of higher education through good university governance.
International Journal of Trade and Global Markets. Retrieved from:
http://www.inderscience.com/offer.php?id=108777

Cheyo, L. Management Control Systems. (2015). Retrieved from:

https://www.linkedin.com/pulse/management-control-systems-lauden-
cheyo/

Ring Central. (2019). How to Succeed with Planning in Management and Why it
is Important. Retrieved from:
https://www.ringcentral.co.uk/gb/en/blog/planning-in-management/