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Management Control and Operational Control

Management control focuses on the whole organization over longer time horizons using subjective judgements and integrated financial information. It involves management using administrative and persuasive skills. Operational control focuses on single tasks and operations on a day to day basis using rules and directions. It relies on precise, real-time, often non-financial information tailored to operations. Operational control involves supervision and following directions.

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371 views3 pages

Management Control and Operational Control

Management control focuses on the whole organization over longer time horizons using subjective judgements and integrated financial information. It involves management using administrative and persuasive skills. Operational control focuses on single tasks and operations on a day to day basis using rules and directions. It relies on precise, real-time, often non-financial information tailored to operations. Operational control involves supervision and following directions.

Uploaded by

bijoyendas
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PPT, PDF, TXT or read online on Scribd
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Management control and operational control

Some distinctions

Charecteristics

management control

Operational control

Focus of activities

Whole organisation

Single task or operation

Judgement

relatively much; Subjective decisions Psychological

relatively litlle ; reliance on rules Rational

Nature of strucutre Nature of information

Integrated ; Financial data through out; approximations acceptable ;future and historical

tailor made to the opeartions; often non financial; precise; often in real time;

* Persons primarily
involved Mental activity

Management Administrative; persuasive

supervisors Follow Directions

Source discipline

Social psychology

Economics; Physical sciences

Time horizan

Weeks, months, Years

Day to Day

Type of Costs

Discretionary

Engineered

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