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Although the above-mentioned passive control has many advantages, it belongs to post-event control after all, that is, the corrective measures are based on the analysis of the deviation after the deviation appears, which is also the origin of the term passive control. Obviously, passive control can only control the deviation that has occurred, but it cannot prevent or eliminate the occurrence of deviation. In addition, under the passive control mode, some deviations can be eliminated by taking corrective measures, and some deviations are uneliminable, for example, deviations in progress can sometimes be eliminated by taking measures to rush work, while the gaps caused by investment deviations are often difficult to eliminate.
In this case, attempts are made to avoid the occurrence of deviations or to weaken the strength of deviations by analyzing various interference factors that may cause deviations before they occur, and by taking measures in advance to eliminate the hidden dangers of deviations (Fig. 214). For example, by reviewing in advance whether the various plans submitted by the contractor are standardized and in accordance with the relevant regulations, problems can be identified in advance and the contractor will be urged to make rectifications. Of course, compared with passive control, active control has higher requirements for the comprehensive quality of controllers such as professional knowledge and management ability, because errors in factor analysis may also lead to deviations.
In practice, active and passive control measures are used in combination.
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Ex-ante financial control generally refers to financial planning, cost control, and a control indicator in advance, which can complete the financial projection indicator in control. Prevention, control within the target. Good results can be obtained.
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Ex-ante control: Ex-ante control is the selection of different schemes, feasibility studies and evaluation of benefits from the perspective of value management before the economic activities of the enterprise. Typical ex-ante control includes ** control and ten (budget) control.
In-process control: a control method that controls the production system in progress on a daily basis. The post-event control method plays a role in making up for the dead, and it is inevitable that it will be too late.
Post-event control: when the control operation of capital movement and economic activities comes to an end, the actual completion data of financial cost indicators is determined by obtaining relevant accounting information, and the source is compared with the control standard, and the process of checking and assessing its implementation.
feedbackcontrol) wait for the problem deviation to occur, and then take control procedures and correct the problem, so the judgment of which ridge is also called feedback control.
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Ex-ante control refers to the setting of performance standards and deviation early warning systems before the actual activities, and the control procedures are carried out before problems occur, so as to prevent possible difficulties in the future. Also called feedforward control.
In-process control is a kind of control that immediately takes corresponding countermeasures and corrects deviations when problems occur, which is also called real-time and on-site control.
Post-event control is to take control procedures and correct problems only after the problem deviation occurs, so it is also called feedback and feedback control.
It is best to control in advance, but it needs to be timely, accurate and reasonable estimates of the future; In-process control can standardize the activity process, but it requires quick action and accurate judgment; Post-event control can measure whether the plan is reasonable, can enhance the motivation of employees, and make employees recognize gaps, but often "it is too late to make up for the mistakes." ”
Yi Tong Xun generally believes that the control in advance, the control in the event and the control after the fact. You can refer to Bian Que.
for King Wei Wen. of that story.
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Examples illustrate ex-ante control, in-process control, and ex-post control.
Hello dear! I'm glad to answer for you, if you take accounting as an example; Ex ante is the accounting supervision before the occurrence of economic activities, and after the fact is the accounting supervision after the occurrence of economic activities, and so on, for example, when you are doing cost accounting. Ex-ante controls include:
Cost**, cost decision-making, cost planning; In-process control includes: cost control, cost accounting; Post-event control includes: cost analysis, cost assessment; These links are divided into pre-control, in-process control and post-event control according to the time when the cost is incurred.
Advance control and cost planning, and put forward requirements for cost control and cost accounting; cost decisions; In-process control and cost accounting, providing a basis for analysis and assessment; Conduct cost assessment and cost analysis after the event.
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Revelation: After-the-fact control is not as good as control in the matter, and control in the event is not as good as control beforehand.
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The pre-event control system is a kind of preventive control system, as the controller should go deep into the actual situation in advance, investigate and study, and envisage the problems and probabilities of errors, and envisage preventive measures, key control points and protective measures, and in-process control refers to the process of taking action to implement the relevant control objectives or standards, you can obtain timely information feedback on the actual situation, so as to control the timely discovery of problems, solve problems, take measures, and prevent and correct deviations.
Ex-post control refers to the analysis and comparison of the difference between the actual performance and the control objectives or standards after the actual action has occurred. Then take appropriate measures to prevent and correct errors, and give appropriate penalties to those who cause errors.
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Answer]: a, c, e
Active control is a type of ex-ante control. It must take control measures before the plan is implemented to reduce the likelihood of deviations from targets or the severity of their consequences. It is a feedforward control.
It is mainly based on the results of the comprehensive analysis of the implementation of similar projects that have been built, combined with the specific conditions and characteristics of the proposed projects, and the lessons are upgraded to experience, which is used to guide the implementation of the proposed fracture and prudent defense projects, and play a role in avoiding repeating the mistakes of the past. Usually an open-loop control; It is a kind of control in the face of filial piety in the face of the future.
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