What comes after measuring performance in the control process?

In the control process, after measuring performance, the next crucial step is comparing that performance to established standards. This comparison is essential because it allows management to assess whether organizational activities are meeting the predefined goals and objectives. By evaluating actual performance against standards, organizations can identify discrepancies, determine the extent of those discrepancies, and understand the implications regarding operational efficiency or effectiveness.

The act of measuring performance alone provides raw data, but it is through comparison that insights can be drawn. It indicates whether results are satisfactory, require attention, or if further investigation is necessary. This comparison is the foundation upon which subsequent actions are based, such as deciding whether to take corrective actions or recognize successes.

Other steps mentioned, such as taking corrective action or establishing new standards, follow after this comparison has occurred, making the act of comparing a pivotal moment in the control process.