Controlling the patient accounting department

Control, the final function of the four-step management approach discussed in this series of columns, is aimed at establishing standards of performance, measuring current performance under those standards, and taking action needed to ensure that organizational objectives are met. It follows planning, organizing, and directing. Often a manager plans wisely, organizes key department processes efficiently, and directs employee activities effectively--but neglects to set standards and controls for successfully completing the department's plans. Setting standards, measuring employee performance, and implementing corrective action are the key processes of controlling.