20.4
Centre for Distance Education
Acharya Nagarjuna University
which are criteria against which actual results are measured. For setting standards for control
purposes, it is important to identify clearly and precisely the results which are desired. Standards
must be set and stated in tangible terms, such as in terms of output of goods, costs, profit, time,
staff etc. Standards can be set for many intangible items
such as advertisement campaign,
employee morale etc.
(2) Measurement of Performance:
The second major step
in control process is the
measurement of performance. The step involves measuring the performance in respect of a
work in terms of control standards. The presence of standards implies a corresponding ability to
observe and comprehend the nature of existing conditions and to ascertain the degree of control
being achieved.
The measurement of performance against standards should be on a future basis, so that deviations
may be detected in advance of their actual occurrence and avoided by appropriate actions. Appraisal
of actual or expected performance becomes an easy task, if standards are properly determined.
According to
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