ABSTRACT
This chapter examines the vital function of controlling and orientating an open system. Control can be seized, lost, placed in the hands of, as well as being exercised fairly, ineffectually, skilfully, accurately, dictatorially. Management has to strike an economic balance between the perceived advantages to be gained from high quality control information with the actual costs of staff utilisation. Control systems are an expensive overhead cost and must be justified by their value as a management tool. Mechanical and non-mechanical plant form a group of costs where control systems can be very simple to set up and cheap to run. For a more accurate control of progress and cost, it is necessary to omit costs that do not directly associate with production. Relying upon interim valuation for progress measurements has the effect of emphasising the historical aspect of budgetary control, for which it is often disparaged.
