ABSTRACT
This simple yet powerful concept of control contains some important corollaries. First, the expectation or plan must be expressed in terms that are also suitable for measurement; otherwise, it will not be possible to compare measured results with expectations. Second, what is measured should correspond to elements in the plan; otherwise, necessary comparisons cannot be made even if the plan is expressed in measurable terms. And third, the plan and the corresponding measurements must be made at intervals close enough together that when a deviation is detected, enough time, budget, and other contingency allowances exist to correct the situation.
