CONTROLLING

Controlling

Strategic Control (Toyota)

A system that provides points of reference, rules, methods and devices for measuring the consistency, progress, efficiency, effectiveness and efficiency in achieving strategic goals and allows a better understanding of the crisis. Although the Strategic Planning cannot exist without strategic control are different activities and is important to understand (Anonymous, 2005).

Strategic Planning is a program, a process (not a system) that creates the future by developing a long term plan which sets out the decisions and actions needed to achieve precisely these future goals within the uncertainty of change to put the organization in a competitive position against other similar entities. The Strategic Control is a system that is based on the Strategic Planning and is composed of a set of devices (with or without the technological resources of the computer) aimed at influencing the outcome of the Plan (Anonymous, 2005).

For it sets benchmarks for measuring and matching certainty and progress toward goals, efficient use, efficient and effective resource, the accuracy of financial information and also collecting real information of the company for subsequent decisions that set the settings of the Tactical Plan and operational plan (short term) and the Strategic Plan (long term) Strategic Control System answers three key questions of senior management in the life of any organization in both the public and private.

There are multiple factors which result in control. Control factors include:

• Market (such as market share or price)

• Bureaucratic (authority, chain-of-command, rules, policies)

• Clan (flat organizations: shared values and empowerment)

Controlling is a process that consists of several steps/activities:

• Setting standards, goals, and objectives

• Develop measures to evaluate or monitor

• Compare actual performance to measurable goals/standards.

• Take corrective action, if necessary.

Controlling can be proactive, concurrent, or reactive, Ways of controlling include: (March, 1989).

• Structural/organization design

• Financial

• Output

• Behavioral

• Organizational Culture

• Reward ...