Financial control mechanisms.. determine standards and objective criteria to compare and identify deviations and responsibility

1 - Identify metrics and objective criteria for comparison. 

2 - compared to the actual performance standards and criteria laid down. 

3 - Identify deviations and responsibility. 

4 - correct deviations and follow up the effectiveness of it. 

The deviations occur because of inaccuracies in the plan or the inefficiency of hardware implementation, or both.