The four steps in the control process are: establishing performance standards, measuring performance, comparing measured performance to established standards and taking corrective action. The first step, establishing performance standard, answers who, what where when how and what recourses. Planning must take place to set objectives and standards. A standard is the basis of what is expected, a guideline so to speak, of the results the organization is seeking to accomplish. Productivity, the output, is an essential part of performance standards. Quality is " how the recipient of the product or service views the product or service: before buying, upon delivery, and after the delivery-and use"[1] It is very important that standards be established for quality. A process that may be used in establishing standards is the Six Sigma Process. This is a rigorous method that measures a company's operational performance by statistical analysis as well as data analysis. In the second control, measuring performance, a manager or supervisor collects data to see if there is any deviation from the standard. This is an ongoing process. One of the more effective ways to collect the data is via computer. If the information is entered into the computer properly the data is easily searched and manipulated to obtain the desired information. Various reports can be created to from the data collected in the computer. In the third step, the managers take the data in step two and compare it to the standards established in step one. From here a manager must determined if the deviation is employee error, or what other factors caused the deviation, then must decide or if something must be done to correct the error. The fourth and final step is where a manager takes action to correct the problem at hand. These actions are not always standard. Since situations vary from deviation to deviation, a manager may be required to take matters into his own hands and determine the solution through experience and prior knowledge. It is important for the cause of the deviation to be known and a plan to correct the issue to prevent it from happening in the future. I feel the