Senior High School

Organization and Management

Module 14:
Different Control Methods and
Techniques in Accounting and
Marketing

AIRs - LM
LU_Organization and Management_Module14
ABM - ORGANIZATION AND MANAGEMENT
Module 14: Different Control Methods and Techniques in Accounting and Marketing
Second Edition, 2021

Copyright © 2021
La Union Schools Division
Region I

All rights reserved. No part of this module may be reproduced in any form without
written permission from the copyright owners.

Development Team of the Module

Author: Rose Ann N. Mapalo

Editor: SDO La Union, Learning Resource Quality Assurance Team
Content Reviewer: Joselito Dumocmat
Language Reviewer: Brian O. Rilloraza
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Department of Education – SDO La Union

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 Senior High School

Organization and Management

Module 14:
Different Control Methods and
Techniques in Accounting and
Marketing
Introductory Message
This Self-Learning Module (SLM) is prepared so that you, our dear
learners, can continue your studies and learn while at home. Activities,
questions, directions, exercises, and discussions are carefully stated for you
to understand each lesson.

Each SLM is composed of different parts. Each part shall guide you
step-by-step as you discover and understand the lesson prepared for you.

Pre-tests are provided to measure your prior knowledge on lessons in

each SLM. This will tell you if you need to proceed on completing this
module or if you need to ask your facilitator or your teacher’s assistance for
better understanding of the lesson. At the end of each module, you need to
answer the post-test to self-check your learning. Answer keys are provided
for each activity and test. We trust that you will be honest in using these.

In addition to the material in the main text, Notes to the Teacher are
also provided to our facilitators and parents for strategies and reminders on
how they can best help you on your home-based learning.

Please use this module with care. Do not put unnecessary marks on
any part of this SLM. Use a separate sheet of paper in answering the
exercises and tests. And read the instructions carefully before performing
each task.

If you have any questions in using this SLM or any difficulty in

answering the tasks in this module, do not hesitate to consult your teacher
or facilitator.

Thank you.
 Target

Control methods and techniques are deemed necessary in marketing and

accounting. Basically, these can determine not only the success of the business but
also gauge the performance, quality, stability and efficiency of the organization. An
effective and efficient manager must create a good control methods or techniques
that are congruent to the needs and concerns of the business in order to achieve its
organization’s goals and of course, achieve success.

This learning resource will help you understand the concept and nature of
different control methods and techniques in accounting and marketing.

After going through this alternative learning resource, you are expected to:

1. identify the concept and nature of different control methods and

techniques;
2. differentiate the different control methods and techniques and;
3. apply concept and nature of different control methods and techniques in
accounting and marketing.

To be able to realize the above mentioned MELC, it is important to perform the

following sub-tasks:

1. identify the two control methods and other important terms through
matching type of test;
2. compare and contrast the two control methods through a T-Chart and;
3. analyze the given situation and apply the control methods and
techniques through an essay.

1 LU_Organization and Management_Module14

 Jumpstart

To start the lesson, do the following activities to check how much you know
about the topic. Use a separate sheet of paper for your answer.
Activity 1: Pretest
Direction: Read and understand the questions below and choose the letter of the
correct answer. Use a separate sheet of paper for your answer.

______1. What techniques are used for measuring an organization’s financial

stability, efficiency, effectiveness, production output, and organization
members’ attitudes and morale?
A. Control Methods B. Non-quantitative Methods
C. Management Control D. Quantitative Methods

______2. Which among the choices below are the most common quantitative
tools?
A. Audit B. Audit and Budget
C. Budget D. None of the given choices.

______3. What is referred to as the overall control of performance instead of only

those of specific organizational processes?
A. Non-qualitative Method B. Non-quantitative Method
C. Qualitative Method D. Quantitative Method

______4. Which should be excluded from the choices below?

A. Concurrent Control B. Feedforward Control
C. Employee Discipline D. Project runway

______5. Enforcing discipline in the workplace is not easy. In what way a

manager should control his or her employees?
A. Concurrent Control B. Employee Discipline
C. Feedforward control D. Project Management Control

______6. Which among the choices is considered the lifeblood of a business?

A. Audit B. Budget C. Profit D. Sales

______7. Which among the statements below best explain why managers need
accounting and financial controls?
A. The goal of business is to gain profit.
B. Financial ratios determine the success of the business.
C. Managers need accounting and financial controls to gain profit.
D. All of the given choices.

2 LU_Organization and Management_Module14

______8. Which is NOT true among the choices below?
A. Asset management is practiced to achieve organizational goals.
B. Activity ratio determines if the organization is technically
insolvent.
C. Liquidity ratio tests the organization’s ability to meet short term
obligations.
D. Profitability ratio measures the efficiency of assets to generate
profits.

______9. Which is NOT a type of benchmarking?

A. Management benchmarking B. Strategic benchmarking
C. Operational benchmarking D. None of the given choices.

______10. How does benchmarking begin?

A. Before conducting the strategic plans of a company.
B. After the sales, interests and profits were determined.
C. Determine what company functions are to be benchmarked.
D. When 50% of the employees are complaining about their
salaries.

Activity 2: WORD HUNT GAME

Direction: Look ten (10) important terms that you can find inside the box. You can
find them vertically, horizontally, diagonally and inverted. Write your answers in a
separate sheet of paper.

Q U A N T I T A T I V E M E T H O D S
D F H O W E R T Y U I O P N B M N X T
P C O N C U R R E N T C O N T R O L E
B D F Q E R T Y U I O K P N M G F D G
E G H U E R T G H J H J S B N M V C D
N H J A E W T Y H J B T E R T D F V U
C G T N T S D F V E I H E H Y H T D B
H H G T G E E F G D F N D N H N N C R
M N H I H D D V U V V M C M N M E V D
A M B T B C C A E D V B V B R B M B C
R B B A S D F G H J B N B V X Z E A V
K G V T D F G N M R F R T J K L G H B
I H L I Q U I D I T Y R A T I O A N G
N R R V M B G H J K M R F V S X N M B
G T F E C V B N W D F G E R T Y A B N
R U V M S D F V C M B G H J K M M D M
T F E E D B A C K C O N T R O L T S T
G E N T T W W T A S D T A S T W C C G
H D M H G S W G C V B G C V G S E V H
B F B O H X G H R F G H R F H V J B B
N G V D B C F B W S K B A Q B B O Q Z
D N C S W E R E D W S V C B N M R M A
C E N I L P I C S I D E E Y O L P M E

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1. _________________________________ 6. _________________________________

2. _________________________________ 7. _________________________________

3. _________________________________ 8. _________________________________

4. _________________________________ 9. _________________________________

5. _________________________________ 10. _________________________________

Activity 3. TRUE/ FALSE

Directions: Read each statement below carefully. Mark “T” for statements you
believe are true, and “F” for statements you believe are false. Write your answers in
a separate sheet of paper.

_______1. A firm may apply control techniques or methods which are either
quantitative or non-quantitative.
_______2. Budgets and audits are among the most uncommon quantitative tools.
_______3. Internal auditing involves the independent review and evaluation of the
organization’s nontactical operations.
_______4 Audit service provides an independent audit programs, activities,
systems and procedures.
_______5. Qualitative methods use tools such as inspections, reports, direct
supervision and on-the-spot checking and performance evaluation or
counseling to accomplish goals.
_______6. Managers choose the feed forward method as the most desirable
because of its preventive action.
_______7. The concurrent control’s advantage is that it can help managers
correct problems before they become too costly or damaging.
_______8. Project managers need technical and intrapersonal skills in order to
control the implementation of the project efficiently and effectively.
_______9. Management control in marketing does not need projected sales,
forecasts, or statistical models.
_______10. Some firms produce two sets of forecasts, one that uses a statistical
approach and another that relies on customer.

4 LU_Organization and Management_Module14

 Discover

CONTROL METHODS AND SYSTEMS

Control methods are techniques used for measuring an organization’s

financial stability, efficiency, effectiveness, production output, and organization
members’ attitudes and morale.

METHODS OF CONTROL

A firm may apply control techniques or methods which are either

quantitative or non-quantitative.

1. Quantitative Methods – make use of data and different quantitative tools for
monitoring and controlling production output. Budgets and audits are among
the most common quantitative tools. By far, the most widely recognized
quantitative tool is the chart. Charts used as control tools normally contrast
time and performance. The visual impact of a chart often provides the quickest
method of relating data. A difference in numbers is much more noticeable when
displayed graphically.

Budgets. The budget remains the best known control device. Budget and
control are, in fact, synonymous. An organization’s budget is an expression in
financial terms of a plan for meeting the organization’s goals for a specific period. A
budget is an instrument of planning, management and control.

Budgets are used in two ways: to establish facts that must be taken into
account during planning and to prepare a description and financial information to
be used by the chain of command to request for and manage funds. At present, two
major budget systems are used; these are zero-based budgeting (ZBB) and the
planning programming and budgeting system (PPBS).

Audits. External auditing involves the independent review and evaluation of

the organization’s nontactical operations, such as accounting and finances. As a
management tool, the audit measures and evaluates the effectiveness of
management controls. Audit service provides an independent audit of programs,
activities, systems and procedures. It also provides an independent audit of other
operations which involve the utilization of funds and resources as well as the
fulfillment of management goals.

2. Non-quantitative methods – refer to the overall control of performance instead

of only those of specific organizational processes. These methods use tools such
as inspections, reports, direct supervision and on-the-spot checking and
performance evaluation or counseling to accomplish goals. Other control

5 LU_Organization and Management_Module14

 methods include feedforward control, concurrent control, feedback control,
employee discipline and project management control.

 Feedforward control prevents problems because managerial action is taken

before the actual problem occurs.
 Concurrent control takes place while work activity is happening. The best
example of this type of control is direct supervision or management by
walking around.
 Feedback control is control that takes place after the occurrence of the
activity. It is disadvantageous because by the time the manager receives the
information, the problem had already occurred and waste or damage had
already resulted.

When the above three control methods are compared, managers choose the
feedforward method as the most desirable because of its preventive action. The
concurrent control’s advantage is that it can help managers correct problems
before they become too costly or damaging. Feedback control’s advantage is the
exhibiting of variance between the standard and the actual work performance.
Little variance indicates that planning is successful while significant variance may
give managers an idea of how to plan better.

 Employee discipline is a control challenge for managers. Enforcing discipline

in the workplace is not easy. Concerns regarding this include workplace
privacy, employee theft, and workplace violence, among others. From simple
monitoring of employee’s computer usage at work to protecting employees at
work from psychologically unstable workers who may have hidden desires to
harm them, managers need discipline control to ensure that tasks can be
efficiently and effectively carried out as planned.
 Project management control ensures that the task of getting a project’s
activities done on time, within the budget, and according to specifications, is
successfully carried out. Project managers need technical and interpersonal
skills in order to control the implementation of the project efficiently and
effectively. The project planning process controls include: the defining
objectives, identifying activities and resources, establishing sequence and
estimating time for activities, determining the project completion date, and
comparing with objectives and determining additional resource
requirements.

APPLICATION OF MANAGEMENT CONTROL IN ACCOUNTING AND MARKETING

CONCEPTS AND TECHNIQUES

Management control in accounting and finance is the control that makes use
of balance sheet, income statement, and cash flow statement to analyze and
examine financial statements in order to determine the company’s financial
soundness and viability, as well as financial ratios to determine the company’s
stability. Meanwhile, management control in marketing is the control that makes
use of projected sales or forecasts, statistical models, econometric modeling,
surveys, historical demand data, and actual consumption of their products.

6 LU_Organization and Management_Module14

 Sales is considered to be the “lifeblood of the business”. No matter how good
the product is, if it is not sold in the market, there is no way that a business can
survive. Thus, the projected sales often guide the sales manager or the marketing
head on how much the target or the quota must be. In a way, this will also guide of
the operations manager in determining the number of units to be produced. Excess
production may mean cost, and unsold items may resort to inventory expenses or
worse, the obsolescence or degradation of the product. Indeed, the sales forecast
requires consideration.

For more established businesses, or those that had been in the industry for
quite some time, the most commonly used technique is to look at the historical
demand and actual consumption, with the assumption of the same economic
condition.

A firm may generate a set of assumptions regarding the macroeconomic

environment to which all divisions must adhere as their guide, but forecasts can
still be generated from the customer level and taken into account. Some firms
produce two sets of forecasts, one that uses a statistical approach and another that
relies on customer feedback. Senior managers then compare the two forecasts to
see how far apart they are before setting a final sales objective.

ACCOUNTING/FINANCIAL CONTROL RATIOS

The goal of business is to gain profit. In order to achieve this, managers need
accounting/financial controls. Managers must also analyze the organization’s
financial condition, which is done with the help of the following financial ratios.

A. Liquidity ratio – test the organization’s ability to meet short term obligations; it
may also refer to acid tests done when inventories turn over slowly or are
difficult to sell

current ratio = current assets ÷ current liabilities

B. Leverage ratio – determines if the organization is technically insolvent, meaning

that the organization’s financing is mainly coming from borrowed money or from
the owners’ investments

debt – to – assets ratio = total debt ÷ total assets

C. Activity ratio – determines if the organization is carrying more inventory than

what it needs; the higher the ratio, the more efficiently inventory assets are
being used.

inventory turnover = cost of goods sold ÷ average inventory

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D. Profitability ratio – determines the profits that are being generated;

net profit after taxes ÷ total sales

or it measures the efficiency of assets to generate profits

return on investment = net profit after taxes ÷ total assets

In addition to the above ratios, asset management is also practiced to

achieve organizational goals. Asset management is the ability to use resources
efficiently and operate at minimum cost.

for merchandising

inventory turnover = cost of sales ÷ average inventory

for manufacturing

inventory turnover = cost of good solds ÷ average inventory

STRATEGIC CONTROL

Strategic plans serve as control points for strategic control – a systematic

monitoring at control points that leads to change in the organization’s strategies
based on assessments done on the said strategic plans. Control provides a chance
for comparing the plan’s intended goals with the actual organizational performance.
This then becomes the basis for modifications or changes in the firm’s strategies.

BENCHMARKING

Benchmarking is an approach or process of measuring a company’s own

services and practices against those of recognized leaders in the industry in order
to identify areas of improvement. It is a widely used and well-accepted approach
because it helps organizations gather data and information against which
performance can be measured and controlled.

Weihrich and Koontz (2005) gave three types of benchmarking:

A. Strategic benchmarking – which compares various strategies and

identifies the key strategic elements of success
B. Operational benchmarking – which compares relative costs or
possibilities for product differentiation

8 LU_Organization and Management_Module14

 C. Management benchmarking – which focuses on support functions
such as market planning and information systems, logistics, human
resource management, etc.

The benchmarking process begins with determining which company

functions are to be benchmarked and the key performance indicators to be
measured. Then, the best industry performers have to be identified. Data gathering
and analysis follows and these become the foundations for performance goals. New
programs are implemented, and during this step, performance is measured at
regular intervals. Corrective actions are taken in order to close the gap between the
organization and the best-in-class companies. The monitoring of results must be
continuous to ensure benchmarking success.

Explore

ENRICHMENT ACTIVITY NO. 1: REVIEW

Direction: Answer on a separate sheet of paper the following questions below. For
number 2 and number 3, each has a separate rubric to assess your outputs.

1. What are the two types of control methods or techniques? Define each type
of control method or technique.
___________________________________________________________________________
___________________________________________________________________________
_________________________________________________________

2. Using the T-Chart below, compare and contrast Quantitative Methods and
Non-quantitative Methods.

Quantitative Methods Non-quantitatve Methods

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 Rubric ( T-chart)

Excellent Good Fair Poor

5 4 3 2

The differences of The differences of There are only four There are only two
each type of each method have differences listed. differences listed.
method are one missing item.
complete and
identified.
The chart is neat, The chart is neat, The chart is neat The chart is not
organized and written legibly but but has erasures. neat and has so
written legibly. not organized. many erasures.
All spelling is There are minimal Some details are There are too
correct. errors in spelling. not readable due to much misspelled
incorrect spelling. words.

3. Among the two control methods, which do you think is more effective and
efficient? Why do you say so?
________________________________________________________________________
________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
___________________________________________________________________________
___________________________________________________________________________
________________________________________________________________________
________________________________________________________________________

Rubrics (Essay)

Excellent Good Fair Poor

5 4 3 2

The introduction, The introduction, The introduction, The introduction,

body and body and body and body and
conclusion are conclusion are conclusion make conclusion have no
logically arranged arranged with sense but it lacks direction and there
with proper minimal use of proper transitional is no identifiable
transitional transitional devices. structure.
devices. devices.

10 LU_Organization and Management_Module14

The essay is clear The essay is clear The essay has a The essay has no
and focused. It has and is mostly topic. The sense and purpose.
clear theme, focused. It has development is
relevant topic and good details. basic and general.
has understanding
of the question.

The essay shows a The essay has a The essay has an Errors in spelling,
good grasp of good command of effort in using the punctuation,
writing grammar conventions but is capitalization,
conventions mechanics and is choppy and is not usage, and
effectively. readable. Errors easy to read orally. grammar and/or
are rare. paragraphing
repeatedly distract
the reader and
make the text
difficult to read.

Enrichment Activity No. 2: MATCHING TYPE

Direction: Match Column A to Column B. Select the letter of your answer from
Column B that best describes the key terms from Column A. Write the letter of your
choice in a separate sheet of paper.

COLUMN A COLUMN B

_______1. This prevents problems because A. Strategic

managerial action is taken before the Benchmarking
actual problem occurs. B. Feedback Control
C. Operational
_______2. This takes place while work activity is
Benchmarking
happening and the best example of this
D. Feedforward
type of control is direct supervision or
Control
management by walking around.
E. Project
_______3. This control takes place after the Management
occurrence of the activity. F. Management
Benchmarking
_______4. This ensures that the task of getting a
G. Activity Ratio
project’s activities done on time, within
H. Liquidity Ratio
the budget and according to
I. Concurrent Control
specifications, is successfully carried out.
J. Leverage Ratio
_______5. This tests the organization’s ability to
meet short term obligations.

_______6. This determines if the organization is

technically insolvent.

_______7. This determines if the organization is

11 LU_Organization and Management_Module14

 carrying more inventory that what it
needs.

_______8. This compares various strategies and

identifies the key strategic elements of
success.

_______9. This compares relative costs or

possibilities for product differentiation.

_______10. This focuses on support functions such as

market planning and information
systems, logistics, etc.

Deepen

Activity 1: SITUATIONAL ANALYSIS

Direction: Below is the situation of Mang Ernesto and his family after the
lockdown due to the pandemic, Covid 19. Read and analyze their situation
carefully. After reading, answer the question below by writing an essay that will
underscore the importance of control methods and techniques in their business.
On the next page is the rubric to assess your essay.

Food and beverage businesses became a demand after the lockdown. With the
economic crisis we are experiencing, many lost their jobs and some resorted to
establishing their own businesses. The Dulay family is one of them. They started a
milk tea business in front of their house right after the lockdown was lifted. To make
sure, they secured all the necessary business permits from their municipality and
started their small business right away. Mang Ernesto, the head of the family,
together with his wife, served as the manager and children, her employees. He
divided the labor equally among them and made sure that everyone works efficiently.
He does the planning, budgeting, auditing and the like to make sure that they are
making money to sustain their family needs.

Their location is beside the market where passersby can easily grab and buy
a milk tea. For a while, their milk tea business became known in their barangay not
only because of its good and sweet taste but also because of their hospitality and
accommodation for their customers. For six months already, they are accumulating
good sales and profits, and almost every week, their sales are increasing.

12 LU_Organization and Management_Module14

Question: How do you think the Dulay family, especially Mang Ernesto, handle
their business in terms of control methods and techniques?

__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________

Rubric (Essay)

Excellent Very Good Fair Needs

5 4 3 Improvement
2
The introduction, The introduction, The introduction, The introduction,
body and body and body and body and
conclusion are conclusion are conclusion make conclusion have no
logically arranged arranged with sense but it lacks direction and there
with proper minimal use of proper transitional is no identifiable
transitional transitional devices. structure.
devices. devices.

The essay is clear The essay is clear The essay has a The essay has no
and focused. It has and is mostly topic. The sense and purpose.
clear theme, focused. It has development is
relevant topic and good details. basic and general.
has understanding
of the question.

The essay shows a The essay has a The essay has an Errors in spelling,
good grasp of good command of effort in using the punctuation,
writing grammar conventions but is capitalization,
conventions mechanics and is choppy and is not usage, and
effectively. readable. Errors easy to read orally. grammar and/or
are rare. paragraphing
repeatedly distract
the reader and
make the text
difficult to read.

13 LU_Organization and Management_Module14

 Gauge

Direction: Read and understand each question carefully and write the letter of
your answer on a separate sheet of paper.

______1. What control method uses data and different quantitative tools for
monitoring and controlling production output?

A. Non-qualitative Methods B. Non-qualitative Methods

C. Qualitative Methods D. Quantitative Methods

______2. What method is referred to as the overall control performance instead

of only those of specific organizational processes?

A. Non-qualitative Methods B. Qualitative Methods

C. Non-quantitative Methods D. Quantitative Methods

______3. The most widely recognized quantitative tool is the chart. How does the
chart act as quantitative tool?

A. It provides data graphically.

B. It provides the quickest method of relating data.
C. It is used as control tools normally contrast time and
performance.
D. All of the given choices.

______4. What is being identified as an instrument of planning, management

and control?

A. Audit B. Budget C. Capital D. Profit

______5. Budgets are used in two ways. Which among the choices include these
two ways?

A. To establish facts that must be taken into account during

planning.
B. To prepare a description and financial information to be used by
the chain of command to request for and manage funds.
C. A and B
D. None of the given choices.

14 LU_Organization and Management_Module14

______6. Below are the tools used by non-qualitative method. Which one should
be excluded?

A. Inspections and reports

B. Planning, management and control
C. Performance evaluation or counseling
D. Direct supervision and on-the-spot checking

______7. Concurrent control takes place while work activity is happening. Which
is an example of this control?

A. Counseling
B. Performance evaluation
C. Making and updating reports
D. Direct supervision or management by walking around

______8. Enforcing discipline in the workplace is not easy. Among the choices
below, which is a concern of an employee discipline?

A. Employee theft B. Workplace violence

C. Workplace privacy D. All of the given choices.

______9. What does the project planning process control include?

A. Defining objectives and identifying activities and resources.

B. Establishing the sequence and estimating time for activities.
C. Determining the project completion date, and comparing with
objectives.
D. All of the given choices.

______10. Which among the choices below is INCORRECT?

A. Budget preparation may either utilize historical budgeting or

zero-based budgeting.
B. In every organization, there must be two or more concrete and
recognized budget for a certain period of time.
C. No matter how good the product is, if it is not sold in the
market, there is no way that a business can survive.
D. Excess production may mean cost, and unsold items may resort
to inventory expenses or worse, the obsolescence or degradation
of the product.

______11. How should one get liquidity ratio?

A. Net profit after taxes ÷ total sales

B. Debt-to-assets ratio = total debt ÷ total assets
C. Current ratio = current assets ÷ current liabilities
D. Inventory turnover = cost of good sold ÷ average inventory

15 LU_Organization and Management_Module14

______12. Profitability ratio measures the efficiency of assets to generate profits.
How does one get profitability ratio?

A. Net profit after taxes ÷ total sales

B. Inventory turnover = sales ÷ average inventory
C. Current ratio = current assets ÷ current liabilities
D. Return on investment = net profit after taxes ÷ total assets

______13. There are three types of benchmarking. Which type of benchmarking

compares relative costs or possibilities for product differentiation?

A. Management benchmarking B. Operational benchmarking

C. Project benchmarking D. Strategic benchmarking

______14. What are the focuses of management benchmarking?

A. Logistics B. Information systems

C. Market planning D. All of the given choices.

______15. Which among the statements below should be eliminated?

A. Benchmarking process begins with determining which company

functions are to be benchmarked.
B. New programs are implemented and during this step,
performance is measured at irregular intervals.
C. Corrective actions are taken in order to close the gap between
the organization and the best-in-class companies.
D. Data gathering and analysis comes next after determining the
industry performers because these become the foundations for
performance goals.

16 LU_Organization and Management_Module14

LU_Organization and Management_Module14 17
Activity 1: Pretest Enrichment Activity 2: Matching Type
1. A 1. D
2. B 2. I
3. C 3. B
4. D 4. E
5. B 5. H
6. D 6. J
7. C 7. G
8. B 8. A
9. D 9. C
10. C 10. F
Activity 2: True or False GAUGE
1. T 1. D 11. C
2. F 2. C 12. D
3. F 3. D 13. B
4. T 4. B 14. D
5. F 5. C 15. B
6. T 6. B
7. T 7. D
8. F 8. D
9. F 9. D
10. T 10. B
Q U A N T I T A T I V E M E T H O D S
D F H O W E R T Y U I O P N B M N X T
P C O N C U R R E N T C O N T R O L E
B D F Q E R T Y U I O K P N M G F D G
E G H U E R T G H J H J S B N M V C D
N H J A E W T Y H J B T E R T D F V U
C G T N T S D F V E I H E H Y H T D B
H H G T G E E F G D F N D N H N N C R
M N H I H D D V U V V M C M N M E V D
A M B T B C C A E D V B V B R B M B C
R B B A S D F G H J B N B V X Z E A V
K G V T D F G N M R F R T J K L G H B
I H L I Q U I D I T Y R A T I O A N G
N R R V M B G H J K M R F V S X N M B
G T F E C V B N W D F G E R T Y A B N
R U V M S D F V C M B G H J K M M D M
T F E E D B A C K C O N T R O L T S T
G E N T T W W T A S D T A S T W C C G
H D M H G S W G C V B G C V G S E V H
B F B O H X G H R F G H R F H V J B B
N G V D B C F B W S K B A Q B B O Q Z
D N C S W E R E D W S V C B N M R M A
C E N I L P I C S I D E E Y O L P M E
Answer Key
References

Printed Materials

 Cabrera, H.M. F., et.al. (2016). Organization and Management. Vibal Group,

Inc. (pp.110 - 116). Quezon City. Philippines.

18 LU_Organization and Management_Module14

 For inquiries or feedback, please write or call:

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19 LU_Organization and Management_Module14