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Performance evaluation is measuring how well a company, a division, or manager is performing, both in terms of financial and non-financial terms.
Control is comparing actual costs with standard costs (as in variance analysis) and determining why things have changes so that measures can be taken to try and correct any problems.
All of this is explained in my free lectures. The lectures are a complete free course for Paper MA and cover everything needed to be able to pass the exam well.
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