Barriers to Successful Controlling

• Control activities may unnecessarily create an overemphasis on short term goals neglecting long term goals.
• Control activities may frustrate employees by putting a check on their freedom.This type of reaction tends to occur primarily where management exerts too much control.
• Control activities may result in manipulations and tempering with the facts.It may encourage falsification of reports.
• Control activities may hamper the creativity of the individuals which ultimately lead to narrowing the perspectives of organisational members.
• Control activities may not show their effectiveness where proper standards have not been set and faulty evaluation systems are there.
• Control activities may show their ineffectiveness in an environment where there is fear of discrimination and favourism.
• Control activities go against the basic fundamental belief system or ideology of human being then also,they won't be effective.

Methods and Techniques of Controlling
1. Budgetary Control
Budgeting is the formulation of plans for a given future period in numerical terms.Budget can be called as the statement of anticipated results in financial terms: as in revenue and expense and capital budgets or in no financial terms: as in labour hours,materials,physical sales volume of units or production.
There are following types of budgets such as

1. Revenue and expense budgets.
2. Time,space,material and product budgets.
3. Capital expenditure budgets.
4. Cash budgets.
5. Balance sheet budgets.
6. Budget summaries.
7. Few-base budgeting

2. Traditional Method

There are few traditional or no budgetary control devices: Among the most important of these are

1. Statistical data.
2. Special reports and analysis.
3. Analysis of break-even points.
4. The operational audit.
5. The personal observation.

3. Modern Techniques

There are many advanced and quantitative techniques and devices available in this modern world to control such as

1. Programme Evaluation and Review Technique(PERT)
2. Control through Return on Investment(ROI)
3. Just-In-Time Inventory Control (JIT)
4. Ratio-analysis is the process of generating information that summaries the financial position of an organisation through the calculation of ratios.
5. Decision tree analysis is statistical and graphical multi-phased decision making technique that can be used in controlling.
6. Computer Aided Design (CAD)
7. Computer Aided Manufacturing (CAM)