WHAT WE MEASURE. What is measured is probably more critical to the control process than how it’s measured. Why? Because selecting the wrong criteria can create serious problems. Besides, what is measured often determines what employees will do. What control criteria might managers use?
Some control criteria can be used for any management situation. For instance, all managers deal with people, so criteria such as employee satisfaction or turnover and absenteeism rates can be measured. Keeping costs within budget is also a fairly common control measure. Other control criteria should recognize the different activities that managers supervise.