Through control managers ensure their dynamic, real andpreventive information, which raises the value conclusions and the qualityof decisions. Control is a tool that allows knowledge of realityas well as theability to identify and prevent deficiencies and anomalies. Control reachesthe essence of the phenomenon, claims managers in effective leadership,allow identification of the negative aspects when they manifest as atendency and efficiently intervenes to prevent and eliminate the causes thatled to their appearance.

costs, management control, performance

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