The three basic phases of control are as follows: Setting Performance Standards: In this initial phase, managers translate plans into clear, measurable, and attainable performance standards. These standards serve as goals, such as revenue targets over a specific period12. For instance, a company might set a goal of zero employee thefts within a three-month period. Measuring Actual Performance: Without measurement, it's impossible to determine whether performance meets the established standards. This step involves collecting data on actual performance, such as sales figures or other relevant metrics12. Comparing Actual Performance with Standards or Goals: Managers compare the actual performance against the predetermined standards. Based on this comparison, they can either accept or reject the product or outcome. If deviations exist, further analysis is necessary12. For example, if employee theft has decreased but hasn't reached the zero-theft goal, adjustments to the control system may be considered. Remember, these control phases are crucial for ensuring effective organizational performance and achieving desired outcomes