"Management control is a process that enables an organisation to clarify its performance objectives and guide their achievement while ensuring that the actions undertaken by its various units are coherent." With that definition, this book places the control process at the heart of the managers role within the organisation. It offers a refreshing vision of management control by organising its discourse around the fundamental challenges involved in the control process. Understanding these challenges will enable managers to enrich the way they create the tools that support the process.