Management Organisations are led by a hierarchy of managers. They lead the organisation, a group of people who work together, to work towards a common goal. The management control process is the process by which managers at all levels ensure that the people they supervise implement their intended strategies.˚v
Control is about ensuring that the organisations strategic intentions are achieved. It requires that devices are in place that intervene when it is required.
Systems A system is a prescribed and usually repetitious way of carrying out an activity or a set of activities. Most management actions are unsystematic. Managers encounter situations that require action on the spot, where no rules are defined.
A management control system has at least four elements: