Cognitive Meanings Of Management Control In Estimating The Degree For Achieving The Strategy
The control shall provide to managers the information dynamic, real, preventive,which raises the value of conclusions and quality decisions. Control is a tool for knowingreality, and the possibility of identifying and preventing deficiencies and anomalies. Controlpenetrate the essence of the phenomenon, support managers in efficiently management,allows the notification of negative aspects when they manifest as a tendency, and comesoperatively for preventing and removing the causes that led to their.For the strategy to be implemented includes: preset order, a change of already existingprocedures, an involvement of all participants in the effective exercise of the entity and theregulatory and control instruments.
Volume (Year): 1 (2012)
Issue (Month): 14 ()
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- Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
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