Controls tailored to plans and positions

Control techniques and systems should reflect the plans they are designed to follow. Every plan or every phase of a plan will have its unique characteristics. Managers will need to know and should know the information that will tell them how the plans for which they are responsible are progressing. Controls for following a personnel training program are different from controls for a marketing programme. Controls should also be tailored to positions. A supervisor will need different controls from a president. Controls for sales department will differ from those for finance or production. Controls should also reflect the organization pattern i.e. the roles of people in the organization. These roles show where responsibility for various activities lies. The more the controls reflect the positions where responsibility lies the easier it is to correct deviations.