中等bafs-u03-d03
The controlling function begins with:
A. Setting standards, then measuring performance and correcting deviations✓ 答案
B. Firing staff who performed badly
C. Ignoring variance between actual and target
D. Raising the selling price to hit the target
解說
Control is a cycle: set standards, measure actual performance, compare, identify variance, take corrective action. Skipping the standard makes later comparison impossible.