Control Systems

Consider a manufacturing company. Start with inputs (eg material) These are processed to produce output. The input and output from the process are measured (sensor) Think of the comparator as the variance calculation where the input/output information is compared to the standard costs The effector can then be used to effect changes eg to get the buyer to be more careful over input costs, or to adjust the standard if that were wrong. There are also environmental influences, such as material price rises, which could affect the standard and the type of material bought.