Control mechanisms are important to every organization. Without them, it would be difficult to determine whether or not the planning, organizing and leading functions of management are effective and productive for the company. Although some mechanisms are used widely throughout many organizations and companies, some mechanisms are tailored to fit a specific organization. Management must determine the most appropriate control mechanisms for their company. In this paper, we provide a brief description of each of our companies' control mechanisms: performance, budget, management audit, and bureaucratic controls.
Despite the fact that billions are spent on control, the public still considers waste, fraud, and abuse to run rampant in AT&T Management. The average American believes that AT&T wastes money. But some agree that it needs to be spent to keep the company running. The one that always comes to mind is charging so much for service. Ironically, a contributing factor is the existing system of fragmented controls.
04-02366 Donald W. Douglas and David R. Davis who ...
Exhibit#1: Management control as an interdisciplin...
Company outingA lack of accountability and the inappropriate focus of existing controls contribute to, rather than erase, this perception.
There are models of effective control systems. The worldwide quality movement clearly has proven that control systems with minimal layers and clear roles and responsibilities are far superior to AT&T's system of over-control. In contrast, a control system with multiple layers of supervision, inspection, and other forms of "checking," existing simultaneously in both line management and staff support offices, results in less control and very high costs. Over- control results in less control because those responsible for oversight assume that others also responsible for oversight are performing their functions thoroughly. However, in reality, multiple versions of guidance from multiple groups diffuses accountability and confuses line staffs about what is expected and important.
With so many roles to be played and so many individuals involved, overlap and confusion...