BBA Study Material Management Notes

BBA Study Material Management Notes

BBA Study Material Management Notes :- In This Post You can find More of related to the management and BBA MBA and BBA MBA Question paper BBA Study Material , BBA Notes And Unlsold Paper . and this article for special of BBA MBA and all Student of the related study Of Management . Thanks For read this article. BBA Bachelor of degree program for business administration/acumen, was introduced to teach and guide us on the path of a career set Parallel to the path of life. It is god to plan ahead of time how you are going to manager the difficuties you might face in future, this is the symbol of success and confidence.


BBA Study Material Management Notes
BBA Study Material Management Notes

Managerial control (BBA Introduction Of Management)

Control is a basic managerial function which implies measurement and correction of performance of subordinates to ensure that the predetermined objective are accomplished.

Definition of Managerial Control

In the word of E.F.L. Breach, Control as is defined “The process of checking actual performance against the agreed standards or plan with a view to ensuring progress and satisfactory performance.

According to Koontz  and O’Donnell, “Controlling is the measuring and correcting of activities of subordinate to ensure that events conform to plans.”

“Control consists in verifying whether every thing occurs in conformity with the plans adopted, the instructions issued and principles established. It has the object to point out weaknesses and errors in order  to rectify them and prevent reoccurrence.”

“Control, thus viewed as an aspect and projection of planning whereas the planning sets the course, control observes deviation from the course and initiates action to return to the chosen courses or to an appropriately changed control.

Types of Control (BBA Management Notes)

  • Historical (feedback) Control : Most of the time control is called historical as the control measures the result after the performance. Control provides information as to how the goals of the organisation are met or not met. Income statements and position statements are examples of this type of control. Here the control is seen as a postmortem of events the purpose of which is to improve in the future.
  • Concurrent Control : Also called as real time control or steering control, refers to considering immediately any problem and analyze it to take necessary and corrective steps before any major damage is being done. Examples are control charts.
  • Predictive (feed forward) Control : Here the control system anticipates the problem and take the corrective action. It is also called as feed forward control, attempts to anticipate problems or deviation from the standard in advance of their occurrence. It is thus more aggressive, active approach to control allowing corrective action to be taken in advance of the problem. This is the important characteristics of feed forward control.
  • Feed forward and concurrent controls sufficiently and timely allow management to take corrective changes and still achieve objectives. But there are several other factors to be considered :
    • They are costly.
    • Many activities do not lend themselves to frequent and continuous monitoring.
    • At some point, excessive control becomes tools counter productive.

Tools of Control

BBA Study Material Management Notes BBA Study Material Management Notes
BBA Study Material Management Notes
  1. Production Control : These controls are generally concerned with scheduling, timing and routing of a product or project, Production control employs employees such tools as Gantt charts, Programme Evaluation and Review Technique (PERT) and Critical Path Method (CPM) in monitoring actual performance and comparing it with expected results.
  2. Organisational Control : Organisation control includes both the control exerted by the organisational structure and its planning systems and the control of organisational members. Programmes such as management by objectives serves as important means of control to synchronize the performance of organisational members with the structure dictated organisational processes. Another important organisational control tool is management information system.
  3. Quality Control : It deals with maintaining the quality of a firm’s goods or services. Organisations utilize two basic methods for maintaining the quality of finished products. In the organisation where quality level requirements are high, individual inspection of each unit of output will be conducted. Whereas in some other firms only a sample percentage of output alone will be subjected to inspection.
  4. Financial Control : Budgets financial analysis of the organisation, accounting statements and the use of the break even analysis are the primary tools of financial control system.

Budgets represent in monetary terms the goals and objective of the organisation. It is a financial plan listing in detail the resources to a particular product, division or project. Inherent in the budget is control through timely feedback.

Financial Analysis is the use of specific techniques to study a firm financial documents are control the flow of funds, products and services both without and outside organisation. These statements provide the means for controlling the liquidity, the profitability and general financial conditions of the organisation.

Break oven Analysis is a method of determine the minimum sales volume neede to cover all certain price level. This analysis is useful in providing managers with a profit or loss estimate at different levels of sales and at different cost estimates. It can also approximate the effect of a change in selling price of the firm.

Key Areas of Control

  1. Control over policies : The scope of control over policies is self evident. In many enterprises, the policies are controlled through policy manuals.
  2. Control over costs : Cost control is exercised by the cost accountant by setting cost standards for material, labour and over heads and making comparison of cost data with standard cost.
  3. Control over organisation : it is accomplished through the development of organisation chart and organisation manual. Organisation manual attempts at solving organisational problems and conflicts and helping in proper designing of organisation and its departments.
  4. Control over personnel : All employees working at different levels must perform their assigned duties well and direct efforts toward the attainment of organisational goals. Control over their behaviour and efforts is the essence of control over personnel.
  5. Control methods : it accomplished by conducting periodic analysis of activities of each department with a view to eliminate non essential motions, functions and method. An in depth study is conducted to achieve all this.
  6. Control over wages and salaries : It is done by having programme of job evaluation and wage and salary analysis often, wage and salary committee is constituted to help these departments in the task of controlling wages an salaries.
  7. Control over capital expenditures : Capital budgeting project analysis break even analysis, study of cost of capital etc., are some of the popular techniques of control over capital expenditure.
  8. Control over research and developmental : Such activities are highly technical in nature so no direct control is possible over them. Through training programmes and other devices, an indirect control is exercised on trained staff. Control is also exercised by having a research budget in the business.
  9. Control over Production : It is effected through about market needs, attitude of customers and revision in product lines. Dispatching, follow up, inventory control, inspection and quality control are some popular techniques of production control.

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Montey Parjapati



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