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
Planning is a process that managers use to identify and select appropriate goals and courses of action for an organization. The cluster of decisions in actions that managers take to help an organization attain its goals is its strategy. 计划是管理者确立组织目标及所采取行 动的过程。计划包括定义组织目标,制 定全局战略以实现这些目标的活动