* Because employees will attempt to excel at those activities that are measured, what managers measure is probably more critical to the control process than how it is measured. Most control systems measure information, operations, finances, or people. Some control activities are generic: for example, measuring turnover or absenteeism and keeping costs within budgetary constraints. However, any comprehensive system of controls must recognize that managerial control activities are diverse. Marketing managers, for example, may measure market share and average dollar volume of sales. On the other
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