Budgeting and Management Control in Industrial Companies
Автор:Ioan Constantin Dima and Mariana Man Год: 2012 Издание:LAP Lambert Academic Publishing Страниц: 440 ISBN: 9783845479750 The management control shall always join many components of the industrial company, which are closely related to the managerial levels. The following forms of the management control can be distinguished: financial control, budgetary control, quality control, control of stocks, operational control, etc. The control process involves the determination of the fields that are to be controlled, determination of the control structures, measurement of the performance, comparison of the performances with the standards, recognition of the performance, taking actions to correct the errors observed, adjustment of standards depending on the needs, etc.
