Although planning and control are logically distinct, it will be seen that for most practical purposes they are aspects of the same thing. It is impossible to control anything except by reference to a plan since the plan contains the standards by which performance is assessed, and from the other point of view it is useless to have a plan without a control system to ensure that it is carried out. The same document is frequently used both for planning and for control; on a progress chart for example, actual performance is set against planned performance, and on a budgetary control statement actual expenditure is set out against budgeted expenditure. The production control department in many factories is concerned not only with control procedures but with what is described above as production planning. We may therefore regard planning and control as aspects of the same management function, and shall refer to it as the control function. leia todo o artigo
a multi-disciplined approach to achieving organisational objectives by making the best use of knowledge
