Future success is cannot guarantee by the past success. If we wanted to maintain our success, the control is needed. ‘Control is initiated when there are unwanted deviations in a system or when performance needs to be corrected, the literature does not directly address the conditions that favor the initiation of control.’ (Green & Welsh, 1988, p.292) Control not only is an after-the-fact process; it also is a preventive measures. Williams &McWilliams (2009) have stated that, control is a managing process of building a standard to achieve objective, collating actual with standards performance and adopting corrective actions when necessary. An achievement of control is when behavior and work procedures accord to standards and accomplishment of company goals.
The basic control process is categorizing into four steps. The first step is establishing a clear standard. In the process of business, in order to measure the extent to which organizational performance is satisfactory or not, standard is a basic of comparison. A good standard, it must enable goal achievement, listen to customers’ comments, suggestion and complaints and benchmarking other companies. Steingraber (1990) stated that different people usually assume the planning and control responsibility, so the importance of the control process is to establish the standards. The second step is comparing actual performance to performance standards. Comparisons of actual performance with the standards performance are very important. Retailers are pretending to be customers as a ‘secret shopper’ to determine whether employees provide helpful customer service, it is the one way to verity that performance standards. It also can help the company to find out the extent and cause of the deviation. Deviation between actual performance and standards performances can be defined as a gap.

The third step in the basic control process is taking corrective actions, if needed. In this step, we want identify performance deviations, analyze those deviations first. If the extent and causes of deviations are known, then we must take remedial measures for it to repair performance deficiencies. According to Jabnoun (2002), new standards are needed by new customers and adapt improvement. Times are changing, the demands of customer also are changing, and we must take corrective actions that improve our services and goods to satisfy the demands of customer. The last step is getting feedback. This step is gathering the information related to performance deficiencies after they happen. Feedback is important because it used to amend and prevent performance deficiencies Any feedback is better than no feedback, we can learn something; improve something when we have done the feedback. ‘By cybernetic, we mean a process in which a feedback loop is represented by using standards of performance, measuring system performance, comparing that performance to standards, feeding back information about unwanted variances in the system, and modifying the system's comportment .’( Dechert, 1966) Feedback is more important when we doing the control process, it is because we must know what is our strength and weakness when doing a program. By using feedback, our strengths can be ensured to advantage and our weakness can be managed as best as we can. Besides that, gathering feedback also can aware of the pitfalls and to avoid them as best we as can.

Tannenbaum (1968) has illustrated that in business organizations, the original purpose of the discussions of control was to monitor employee behavior. However as time goes on, the concept of the discussion of control has been developed a wider definition. In order to determine whether control is necessary, managers need to access regulation cost and cybernetic feasibility. A regulation cost is the cost of implementing or maintaining a control. (Williams &McWilliams, 2009, p.323) Manager needs to carefully to access the regulation cost whether the costs and both the intended and unintended consequences of control exceed its benefits. A control is necessary when the benefits received are going to be higher than the regulation cost. For example, lecturer hope that his students get the HD during their final exam, so he plans to buy his students coffee to motivate them. The regulation cost for his control will be 50 cups of coffee. However, even after he has bought them coffee, only one student passes and the rest failed. The control is unnecessary it is because the regulation cost exceeds the benefit from that control. Another factor is cybernetic feasibility, which is referring to the possibility of the control being implemented. If one or more steps of control process cannot be carry out than maintaining effective control may be hard. (Williams & McWilliams, 2009, p.323) Continue the example have mentioned before, lecturer hope that his students to get the HD during their final exam, so he plans to buy his students coffee to motivate them. However, not everyone students are drink coffee. In order for lecturer to find out who drinks and who does not, he will has to check one by one. By the time he is done, but the exam might be over .So that, the control is difficult because the step of control process cannot be implementing on the time.

According to Merchant (1985), the requirement of perfect control must complete assurance that all individuals in the organization must always act as good as possible so that organization can rely on them. Other than that, all individuals also need to consistent organization with its strategy. In my university, lecturer also has provided control process to make sure that his students has achieved his goal to acquire a good result. Lecturer has established a standard that all the students in his class must be passing the final exam. Standards are the targets and plans which have to achieve on the times. The standards are not difficult to achieve and it is achievable and reasonable. Establishment of these standards can make the controlling become easily, because controlling is applied on the basis of these standards. The next step of control process of the lecturer is comparing the actual exam performance to performance standards. Lecturer can compare the quiz to the standard performance. In this process, lecturer can find out the deviations of these two performances, the extent and cause of deviations. When lecturer knows the extent and cause of deviations, he has to analyze these errors and take remedial to repair to it. The third step he has taken is taking corrective actions. Lecturer can give extra tutorial class and more exercise to his students to help them to improve their skill and knowledge. Besides that, lecturer also can set up a reward that the top three students will give a present to encourage them. In this way, students will try their best to get the best grade. The last control process of lecturer is getting feedback. After students finish their final exam, lecturer will gather the information about the performance deficiencies. Feedback is more important, it is because lecturer must know what is his strength and weakness when he doing a control. Besides that, lecturer also can improve the plan of control process as best he can.

The control process of the lecturer is necessary. Regulation costs and cybernetic feasibility can prove that the control process of lecturer is necessary. The regulation costs of this control are not higher than benefits. The regulation costs of lecturer spend is the expenses of extra exercise and three presents, so the regulation costs is lower than benefits. In addition, the cybernetic feasibility is also implemented. Lecturer had finished all the control process includes establishing a standard, comparing the performance, taking corrective actions and getting feedback, do not have one process is not implementing so the maintaining effective control maybe essay to successful. Anthony et al (1989) has mentioned that guiding a set of variables to reach a preconceived objective or goal is the process by control, and it is a wide concept applicative to things, organizations, people and situations. Anthony et al (1989) also has mentioned that it includes various planning and controlling processes in organizations. Control is an important process of the organizations, it can help organizations smoothly to attain a preconceived objective. Managers can provide a control process training employee smooth to achieve the preconceived goal which is organization established before.

In the conclusion, control is most important when we manage a company and wanted to maintain our success. According to Herath (2007), in any organization, a set of role prescriptions and value defined the management control system. The four steps of basic control process can let us easy to achieve our goal and make the success becomes easier to get it. Mockler (1984) has mentioned that to set performance standards is a systematic effort by management control with designing objectives, planning the information feedback system, to identify performance deviations, to measure their significance ,and take corrective actions undertake that all corporate resources are being used in the most efficient and effective way possible in achieving corporate goals. Manager determines whether the control process is necessary, or even possible, needed to carefully assess the regulation costs and cybernetic feasibility. When the benefits received are going to be higher than the regulation costs, manager is necessary to provide the control. Besides that, if one steps of control process cannot be applied than maintaining valid control may be hard.