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AN EFFECTIVE MANAGERIAL
CONTROL –A GIVE TO ORGANISATIONAL CONTROL
ABSTRACT
Traditionally, business has been considered as an economic
institution, which has developed a common unique measurement of
efficiency-profit. It is therefore plausible to assume profit maximization as a
mutual business objective. This objectives was rejected because it was
unrealistic difficult, in appropriate and immoral. To wealth maximization, the
decision-making authority lies in the hands of management usually, management
is concentrated in the hand of a few, who decisions are carried out by vast number
of employees. This idea of delegating, authorizing and subletting in decision
making process calls for control to ensure
effective implemented of its policies
by use at most times they are far
from the sceus of operation. Therefore, there has to be mechanism by which the
operational and financial policies are
implemented with out management having to personally supervise every activity
and transaction.
In terms of organization, the work is divided into five
chapters, chapter one is an introductory analysis consisting background of the
study, statement of problem, objectives of the state significance, scope
organization, definition of terms and brief history of the company.
Chapter two reviews the opinion expressed by authors in
diverse but related literature. The feature, division and relationship between
managed control and the organizational objectives have been treated here. n50
covered all areas that managerial control can help as an effective guide to
organizational objectives and the concerned with the research design and
methodology. Here the sources of primary data and secondary data. Interview
question and method of investigation had been put down
Also the sample used and method of analysis of data has been
dealt with,
Chapter four, based on findings from theoretical review of
some assumptions shall be made in form of hypothesis. When data considered
enough from this work was gathered these hypothesis 9two of them) were tested
and validated, using relevant statistics.
Finally, chapter five takes a look at the findings,
conclusion based on the finding and recommendations.
CHAPTER ONE
1.1
BACKGROUND OF THE STUDY
The concept of managerial control has developed gradually
over the years. Impetus for such development came from both management and
organization. Organization has recognized managerial control as a valuable tool in effectively carrying out its
responsibility and management have pressed for improvement in managerial
control in the in effort to be of assistance to their Claire as well as to
permit reductions in organization work made
possible by the commitment increase in the credibility of the accounting
records.
Management is most important because it deals with establishing and achieving
objectives. Management means is not only for identifying, analyzing and
deciding goals to be accomplished, but also for assembling effectively the
talents of people and utilizing material resources in management is found in
almost every human activity. Management exists to some in factory, office,
school, bank store, labour using church, armed forces, hospital or income. In
factory, university of management among enterprises. The hurdlers be overcome
in outing the work to be done. For the practical and operating viewpoint, a
manager is expected to spell out objectives, giving adequate regard for the
various constraint which the goals must be achieved.
To achieve an objective, there is inevitably the bringing
together of available basic resources including men and women, materials,
machine, methods,. Money and markets. Refereed to by some as the six ms of
management, these resources are brought together and related harmoniously so
that the sought end result may be accomplished, all within the predetermined
constraints of time effect and cost. Management bears the responsibility to
establish and maintain a system of organizational control. It is therefore the
responsibility of management to decide on the extent of the control system. The
nature and extent of controls vary between an enterprise also from one part of
an enterprise to another. The control used will depend on the nature, size and
volume of the transactions, the degree of control which members of management
are able to exercise personally, the geographical distribution of the
enterprise and many the factors. The choice of controls may reflect a
comparison of cost of operating individual
control against the benefits
expected to be derived from them.
1.2
STATEMENT OF PROBLEM
The complexity of modern business technique has led increased
attention being paid to the methods of organizational controls. But there has
been continued cry as a result of loss of funds by organizations due to
embezzlement, fraud, collusion etc. the resources of government ministries,
parastalals and corporations shave
continue to dwindle due to these views.
Corporations have a lot of financial responsibilities and
cannot afford to continue losing some of her resources when there are measures
to cub there loses. It is against this
background that researchers has carried out this study so as to equate the
operation of managerial controls in Emenite company with the established
standards. In as much as this research work limits itself to some pertinent
areas of managerial controls in Emenite Company with the established standards.
In as much as this research work limits itself to some pertinent areas of
managerial controls which invariably make it an exhaustive research on topic
further could be carried out it.
1.3
OBJECTIVE OF THE STUDY
To find out the management control in Emenite Nigeria
limited.
To find out how the management control helps in effectiveness
of daily activities in Emenite Nigeria Limited.
To know the cordial relationship between the workers and the
management
Identify the effective and efficient utilization of all
resources both human and material resources.
To look at the contributions of appointment to the executives
position in the company and seek remedies where appropriate.
1.4
RESEARCHE QUESTIONS
Does the company Emenite Nigeria limited regard their
workers?
Does Emenite execute the control for the benefit of the
organization?
Does the company show curricula on the welfare of their
workers?
Does Emenite Nigeria
limited a to the land owner where it is situated
Does the company improve by the controls of the management?
Does the control by the management really affecting the
workers of the company?
If the company achieves her purpose objectives by their
controls does it also affecting people outside the environment?
1.5
SIGNIFICANCE OF THE STUDY
Managerial controls are drawn up virtually by all
organizations, but are these actually implemented or do they prevent fraud,
safeguard asset and serve as a guide to
management control? These questions will be answered for the management and
staff will serve as a guide to future researchers in this field. It is also
partial equipment for the award of ND certificate.
1.6 SCOPE
OF THE STUDY
This research though
not an exhaustive one on the topic will limit itself to some pertinent areas of
managerial controls which exist in the Emenite company, especially the review
of the management and procedural operations of the company.
1.7
DEFINITION OF TERMS
Definition as it relates to this work is given to the
following:
AUTHORIZATION
The initiation of contractual obligations.
CONTROL
This means the exercise in the present to achieve a plan
previously drawn up for the future
DOCUMENTATION
Refers to all the chart forms, reports and other business
papers that guide and describe the working
of a company’s system of managerial control.
MANAGEMENT
Thew act or science of working in an organization though
being directed by and co-ordination the activities of people to achieve one’s
personnel goals in the context of the goals of one’s organization.
Management as a process has to do with the best possible utilization of available resources within the
framework of appropriate legal and standards for the maximum achievement of
goals and objectives.
1.8
BRIEF HISTORY OF THE COMPANY
The company was established in 1960 by the former eastern
region with the technical
partnership of turners. A Chester
limited of Great Britain. The company’s management structure was changed in
1988 from former technical partners to eternity group of Belgium under
agreement of the four former that made up the east central states namely, Abia,
Enugu, Imo and Anambra state. They become the subsidiary shareholders while the
eternity group became the majority shareholders.
The Company’s staff is about two hundred and fifty spread
over main department namely, finance, commercial engineering, production and
personnel and administration.
The day to day administration of the company is vested in the
managing director assisted by five executive managed. The managing director
reports the board of director made up of
representatives from termite group and the four different states earlier
on indicated. The main product that Emenite limited offers are as follows:
1.
Standard corrugated sheets and accessories.
2.
Emeceil ceiling boards
3.
Emenite pressure pipes
4. An
attractive range of plant containers (flower pits) Emenite limited as a members
at the Balgain Emenit group has many years of experienced in the manufacture of
fibre cement building material and pressure pipes.
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