Controlling is the process whereby mana- gers monitor and regulate how efficiently and effectively an organization and its members are performing the activities nece- ssary to achieve organizational goals. 控制标准:实物,成本,资本,收益, 无形
管理是什么? Management is the act of managing a business or money, a skill in dealing with a person;The management refers to the process of getting activities completed efficiently and effectively with and through other people; Management plans, organizes,leads, controls resources to achieve organizational goals efficiently. 管理是设计一种环境,使人在此环境里 高效地完成既定目标的过程