1. Controlling- CHAPTERS 27, 28, & 29

2. CHAPTER 27 Controlling: It monitors performance and takes corrective action when there is a deviation in standards It ensures that performance is consistent with plans and the goals and objectives of the department and organization is achieved It is performed simultaneously with planning, organizing, staffing, and influencing It regulates employee behavior

3. Three Types of Control systems Anticipatory - Proactive approach - Controls are built into the system to prevent mistakes by taking care of potential problems in advance Concurrent - Monitors processes or activities and discovers problems as they occur Feedback - Signals the supervisor after the event has occurred - Helps the supervisor to make improvements on processes and prevent further deviation and recurrence - it is the least desirable type of control system

4. Basic Requirements of a Control system Be understandable Reports deviations quickly and timely Be appropriate, adequate, and economical Be flexible Indicates where corrected action should be applied

5. CHAPTER 28 Four steps in a control model: The supervisor sets tangible and intangible standards - Examples of tangible standards are physical and cost standards - Tangible standards are both qualitative and quantitative in nature - Examples of intangible standards are reputation, quality of medicine, excellence in patient care, level of employee morale - Tools for measuring intangible standards include attitude surveys, questionnaire, and interviews - It is much more difficult to set intangible standards than tangible standards - Standards state what should be done, are derived from organizational goals and objectives, and should be expressed in terms that can be measured

6. Steps in the Control Model Contd. The supervisor must check and appraise performance and compare against expected standards on an ongoing basis - Techniques used to measure performance include direct observation, and oral and written reports The supervisor takes corrective action if standards are not met The supervisor must follow up to determine the effectiveness of the corrective action

7. CHAPTER 29 Budgeting as a Control device: It is an effective managerial tool It is a written plan expressed in dollars and cents, representing income and expenses Of all available control devices, the budget is probably the device that the supervisor is most familiar Budgets usually cover a one year period

8. Budgeting Approaches Rolling Flexible Traditional Zero-base

9. Types of Budgets Revenue and expense Capital Cash

10. Three Approaches in Preparing the Budget Pre-approach Proof Publication