It should be simple and easily understandable.
(b) Clarity of objectives:
Objectives should be smart i.e. specific, measurable, achievable, relevant and time bound.
It should be appropriate to suit the requirements of the organization whether in case of a manufacturing concern or a trading or service organization.
It should be flexible and responsive to changing requirements of the organization and be adaptable to the new developments.
(e) Forward looking:
The control system should be directed towards future and should
Guide for the steps to be taken in future so that the negative deviations do not continue or minimize.
(f) Concentrate on exceptions:
The significant deviations from the standard, whether positive or negative should be brought to the knowledge of the management.
(g) Efficient control techniques:
The control technique should help in detecting the deviations at an early stage and help in achieving the desired results.