Traditional Non-Budgetary Control Device

● There are of course many traditional control devices not connected with budgets, although some may be related to, and used with, budgetary controls. Among the more important of them are the use of statistical data of many aspects of the operation, special reports and analyzes of specific areas, the operational audit and independent appraisal by a staff of internal or external auditors, and personal observation star as managing by walking around.
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Fundamentals of Management : Controlling [BBA 2305]
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