Enterprises are composed of four economic entities, namely shareholders, operators, managers and ordinary employees The control subjects of enterprises can be divided into three levels: high, medium and low.

High-level control entities with shareholders as the main body

The middle-level control entity with operating managers as the main body

The bottom-level control body is mainly composed of ordinary employees.

The control object is the scope of the evaluation object

property

trade

information

Ensure the effective achievement of organizational goals

Utilize organizational resources economically and efficiently

Ensure the quality of information

It mainly includes three aspects: control institutions, control tools, and control operation systems.

Managers need to be good at identifying the crux of the problem and focusing on some of the main influencing factors in plan execution.

There is often a time lag problem in management control, so future-oriented trends are crucial

Direct control is as opposed to indirect control, which focuses on developing better managers

The more managers focus on controlling exceptions, the better the control will be

The characteristic of program control is that the control standard Z value is a function of time t That is: Z=f(t) For example, planning procedures, statistical reporting procedures, information transmission procedures, etc.

The characteristic of tracking control is that the control standard Z value is a function of the advance amount tracked by the control object. If the advance amount is W, then Z=f(W) For example, the payment of taxes, the distribution of profits, wages, bonuses, and the supply of funds and materials all belong to the nature of tracking and control.

The characteristic of adaptive control is that there is no clear precedence quantity, and the Z value is established by learning from past experience. That is: Z = f (Kt). For example, learning robots in engineering technology are adaptive control robots.

The characteristic of optimal control is that the control standard Z value consists of the maximum or minimum value of a certain objective function. This kind of function usually contains input quantity X, transfer factors S and K and various additional parameters C, namely: Z=maxf(X,S,K,C) or Z=minf(X,S,K,C)

Feedforward control, also known as ex-ante control or pre-control, refers to the organization predicting and estimating possible deviations that may occur in the work before the official start of work activities and taking preventive measures to eliminate possible deviations before they occur. Feedforward control is a future-oriented control that emphasizes preventing problems before they occur.

Advantages of feedforward control: 1. Feedforward control is carried out before the work begins, which can prevent problems before they occur and avoid the disadvantage that post-event control is powerless against errors that have already been made. 2. Feedforward control is to control the conditions on which a certain planned action depends before the start of work. It does not target specific personnel, so it is not easy to cause face-to-face conflicts and is easy to be accepted and implemented by employees. Disadvantages of feedforward control: 1. Feedforward control requires timely and accurate information, and requires managers to fully understand the relationship between feedforward control factors and planned work. 2. At the same time, attention must be paid to various interference factors (for example, some unexpected or unpredictable factors). In reality, it is very difficult to achieve this. Therefore, organizations must also rely on other means of control.

On-site control, also called synchronous control or synchronization control, refers to the control implemented while a certain work or activity is in progress. On-site control mainly has two functions: supervision and guidance.

Advantages of on-site control: 1. On-site control is generally carried out at the work site, and it is easy to find problems and deal with them in time, thereby avoiding the occurrence of bigger errors. 2. The guidance function of on-site control helps to improve the work ability and self-control ability of staff Disadvantages of on-site control: 1. This control method is easily restricted by the manager’s time, energy and business level. 2. The application range of on-site control is narrow. 3. On-site control can easily create strange emotions between the controller and the controlled person, dampening the work enthusiasm of the controlled person.

Feedback control, also known as post-event control, refers to control after the work is completed or the behavior occurs.

Advantages of feedback control: 1. In periodic recurring activities, similar problems can be avoided in the next activity. 2. It can eliminate the impact of deviation on the subsequent activity process. 3. People can summarize experiences and lessons, understand the reasons for work mistakes, and provide a basis for the correct development of the next round of work. 4. Feedback control can provide the basis for employee rewards and punishments. Disadvantages of feedback control: Before corrective measures are implemented, deviations or losses have already occurred, and the only way to make amends is to make amends.

Strategic control refers to the activities in which corporate strategic managers and some managers involved in strategy implementation conduct a comprehensive evaluation of the implementation status of the strategy, discover deviations, and make corrections based on the strategic goals and action plans.

The initial and basic goal of every enterprise is to make profits Traditional financial control measurement standards include ratio analysis and budget analysis

Budget analysis mainly includes investment budget, cash budget, income budget and asset and liability budget, etc.

Economic value added is a tool used to measure the performance of the company as a whole and of each department. Market value added measures the value of the stock market to a company's past or expected capital investment projects.

Marketing control mainly includes annual plan control, profit control, efficiency control and strategic control

Institutional control is an internal control mechanism that uses institutional norms as the basic means to coordinate the collective collaborative behavior of enterprise organizations.

An enterprise's risk prevention and control should generally include risk warning and identification, risk assessment and risk prevention.

The outstanding feature of budget control is that through quantitative standards, managers and employees can clarify their own goals and achieve a close connection between the overall corporate goals and personal goals.

Incentive control emphasizes mobilizing the enthusiasm and creativity of managers and employees through incentives. Incentive control includes the selection of incentive methods, constraints in incentives, and performance evaluation.

Emphasis on control goals rather than control processes

The purpose of controlling organizational work and activities is to achieve organizational goals and achieve corresponding results

Environmental characteristics and development trends

resources invested

activity procedure

Important operations and matters that affect the entire work operation process

Events that can show differences before significant losses occur

A number of control points that reflect the balance of time and space distribution of the organization's main performance levels

Determination of control standards