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Conditions necessary in a control cycle
There are four necessary conditions that must be satisfied before any system can be said to be controlled. Such are as follows:
(1) Objective of the process being controlled must exist
(2) The output of the procedure should be measurable in terms of the dimensions defined by the objective.
(3) A predictive model of the process being controlled is required so that causes for the non-attainment of objective can be identified and proposed corrective action analyzed.
(4) There should be potential of taking action therefore deviation of attainment from objective can be reduced.
Significance points of Variance The following significant points must be kept in mind: Controllability: Controllability should also influence the decision whether t
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x+2y+3z=6 2x+4y+z=7 3x+2y+9z=14
Cost concept . techniques of costing . absorption costing
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