978-1305502215 Chapter 15

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CHAPTER 15

MANAGING QUALITY AND PERFORMANCE

CHAPTER OUTLINE

New Manager Self-Test: Improvement Attitude

I. The Meaning of Control

II. Feedback Control Model

A. Four Steps of Feedback Control

B. The Balanced Scorecard

III. The Changing Philosophy of Control

A. Hierarchical versus Decentralized Approaches

New Manager Self-Test: What Is Your Attitude Toward Organizational Regulation and

Control?

B. Open-Book Management

IV. Total Quality Management

A. TQM Techniques

B. TQM Success Factors

V. Budgetary Control

A. Expense Budget

B. Revenue Budget

C. Zero-Based Budget

VI. Financial Control

A. Financial Statements

B. Financial Analysis: Interpreting the Numbers

VII. Trends in Quality and Financial Control

A. International Quality Standards

B. Corporate Governance

ANNOTATED LEARNING OUTCOMES

After studying this chapter, students should be able to:

1. Define organizational control and explain why it is a key management function.

Organizational control is defined as the systematic process through which managers regulate

2. Explain the four steps in the control process.

Based on our definition of organizational control, a well-designed control system consists of the

3. Explain the benefits of using a balanced scorecard to track the performance and control of

the organization.

4. Contrast the hierarchical and decentralized methods of control.

An organization’s approaches to quality are based on its basic philosophy of control. With many

5. Explain the benefits of open-book management.

6. Describe the concept of total quality management (TQM) and major TQM techniques,

including quality circles, benchmarking, Six Sigma principles, quality partnering, and

continuous improvement.

Total quality management (TQM) is a philosophy of organization-wide commitment to

continuous improvement, with the focus on teamwork, increasing customer satisfaction, and

7. Discuss the use of financial statements, financial analysis, and budgeting as management

controls.

Budget and financial controls tell whether the organization is on sound financial footing and they

ratios, profitability ratios, and leverage ratios are among the most common ratios. Budgets are a

useful tool for planning an organization’s expenditures. Examples of types of budgets managers

use are expense budgets, revenue budgets, cash budgets, and capital budgets.

8. Identify current trends in quality and financial control, including ISO 9000 and corporate

governance, and discuss their impact on organizations.

International Quality Standards – Many countries have endorsed a universal framework for

quality assurance called ISO 9000, a set of international standards for quality management

adopted in the late 1980s by more than 50 nations, including the United States. These standards

LECTURE OUTLINE

NEW MANAGER SELF-TEST: IMPROVEMENT ATTITUDE

In organizations, continuous improvement in quality sometimes competes with managerial

desires for production efficiency. Efficiency can be maximized by eliminating changes and

quality improvements. Continuous improvement, however, is an attitude that productivity can

always get better, and each employee can take responsibility to improve it. This attitude is

appropriate for quality-conscious managers. Introducing frequent small changes that may

temporarily reduce efficiency is the best path to continuous improvement.

I. THE MEANING OF CONTROL

Managing Quality and Performance •

Control, including quality control, also involves office productivity, such as improved customer

service, elimination of bottlenecks, and reduction in paperwork mistakes. Lack of effective

control can seriously damage an organization’s health and threaten its future. Organizational

control is the systematic process through which managers regulate organizational activities to

make them consistent with the expectations established in plans, targets, and standards of

performance. To effectively control an organization, managers (or workers) require information

about performance standards, actual performance, and actions to correct deviations from the

standards. Most organizations measure and control performance using quantitative financial

measures.

Discussion Question #2: You’re a manager who employs a participative control approach.

You’ve concluded that corrective action is necessary to improve customer satisfaction, but first

you need to convince your employees that the problem exists. What kind of evidence do you think

employees will find more compelling: quantitative measurements or anecdotes from your

interactions with customers? Explain your answer.

NOTES________________________________________________________________________

______________________________________________________________________________

II. FEEDBACK CONTROL MODEL

A. Four Steps of Feedback Control Exhibit 15.1

1. Establish Standards of Performance

a. Within the organization’s overall strategic plan, managers define goals for

organizational departments in specific, operational terms. These include

standards of performance against which to compare organizational activities.

b. To effectively evaluate and reward employees for the achievement of standards,

managers need clear standards that reflect activities that contribute to the

organization’s strategy. Standards should be defined clearly and precisely so

employees know what they need to do and can determine whether their activities

are on target.

2. Measure Actual Performance

a. Most organizations prepare formal reports of quantitative performance

measurements that managers review daily, weekly, or monthly. These

measurements should be related to the standards set in the first step of the control

process. Managers do not rely exclusively on quantitative measurements.

Managers observe for themselves whether employees are participating in decision

making and have opportunities to add to and share their knowledge. Managers

also monitor real-time data that show the popularity of certain products in specific

delivery zones and time slots.

3. Compare Performance to Standards

a. The third step in the control process compares actual activities to performance

standards. When performance deviates from a standard, managers must interpret

the deviation. They must dig beneath the surface and find the cause of the

problem. Effective management control involves subjective judgment and

employee discussions, as well as objective analysis of performance data.

4. Take Corrective Action

a. Managers also determine what changes are necessary; managers may encourage

employees to work harder, redesign the production process, or fire employees.

Managers in a participative control approach collaborate with employees to

determine the corrective action necessary. Managers may take corrective action

to change performance standards. Performance standards may need to be altered

to make them realistic and provide motivation.

Discussion Question #6: Think of a class that you’ve taken in the past. What standards of

performance did your professor establish? How was your actual performance measured? How

was your performance compared to the standards? Do you think the standards and methods of

measurement were fair? Were they appropriate to your assigned work? Why or why not?

NOTES________________________________________________________________________

______________________________________________________________________________

B. The Balanced Scorecard Exhibit 15.2

1. The balanced scorecard is a comprehensive management control system that

balances traditional financial measures with operational measures relating to a

company’s critical success factors. A balanced scorecard contains four major

perspectives.

a. The financial performance perspective reflects a concern that the organization’s

activities contribute to improving short- and long-term financial performance.

b. Customer service indicators measure such things as how customers view the

organization, as well as customer retention and satisfaction.

c. Internal business process indicators focus on production and operating statistics.

d. Potential for learning and growth indicators focus on how well resources and

human capital are being managed for the company’s future.

Managers focus on various elements of the scorecard to set targets, evaluate performance,

and guide discussion about what further actions to take. The balanced scorecard is not

right for every organization in every situation. The simplicity of the system causes

managers to underestimate the time and commitment needed. A key to successful

Managing Quality and Performance •

implementation of the balanced scorecard approach is a performance management

orientation rather than a performance measurement orientation.

Discussion Question #3: Describe the advantages of using a balanced scorecard to measure and

control organizational performance. Suppose you created a balanced scorecard for Walmart.

What specific customer service measures would you include?

NOTES________________________________________________________________________

______________________________________________________________________________

III. THE CHANGING PHILOSOPHY OF CONTROL

A. Hierarchical versus Decentralized Approaches Exhibit 15.3

1. Hierarchical control involves monitoring and influencing employee behavior

through rules, policies, hierarchy of authority, written documentation, and reward

systems. Hierarchical methods define explicit rules, policies, and procedures for

employee behavior. Control relies on centralized authority, the formal hierarchy, and

close personal supervision. Responsibility for quality control rests with quality

control inspectors and supervisors rather than with employees. Hierarchical control

techniques can enhance organizational efficiency and effectiveness.

2. Decentralized control relies on shared values and goals to control employee

behavior. Managers operate on the assumption that employees are trustworthy and

willing to perform effectively without extensive rules and close supervision. The

organization places great emphasis on the selection and socialization of employees to

ensure that workers have the values needed to influence behavior that meets goals.

With decentralized control, the culture is adaptive, and managers recognize the

importance of culture for uniting individual, team, and organizational goals for

greater overall control.

NEW MANAGER SELF-TEST: WHAT IS YOUR ATTITUDE TOWARD ORGANIZATIONAL

REGULATION AND CONTROL?

Enthusiastic new managers may exercise too much of their new control and get a negative

backlash. However, too little control may mean less accountability and productivity. The

challenge for new managers is to strike the right balance for the job and people involved.

B. Open-Book Management Exhibit 15.4

1. Open-book management allows employees to see the financial condition of the

company for themselves through charts, computer printouts, meetings, and so forth.

Open-book management shows the individual employee how his or her job fits into

the big picture and affects the financial future of the organization. In addition, it ties

employee rewards to the company’s overall success. The goal of open-book

management is to get every employee thinking and acting like a business owner

rather than like a hired hand.

2. In some countries, managers have trouble running an open-book company because

the prevailing attitudes and standards foster confidentiality and secrecy. Many

business people in countries like China, Russia, and South Korea are not accustomed

to publicly disclosing financial details.

3. The Opacity Index indicates the degree to which various countries are open regarding

economic matters. The higher the rating, the more opaque, or hidden, is the

economy. The U.S. has an opacity rating of 23, which is fairly low. In countries with

higher ratings, financial figures are typically closely guarded and managers do not

share information. Globalization has an impact on economic opacity by encouraging

a convergence toward global accounting standards that support accurate collection,

recording, and reporting of financial information.

IV. TOTAL QUALITY MANAGEMENT

One popular approach based on decentralized control philosophy is total quality management

(TQM). TQM infuses quality into every activity in a company through continuous

improvement. The TQM philosophy focuses on teamwork, increasing customer satisfaction, and

lowering costs. Organizations implement TQM by encouraging managers and employees to

collaborate across functions and departments, as well as with customers and suppliers, to identify

areas for improvement, no matter how small. Each quality improvement is a step toward

perfection and meeting a goal of zero defects.

A. TQM Techniques

1. Quality Circles

a. A quality circle is a group of six to 12 volunteer employees who meet regularly

to discuss and solve problems affecting the quality of their work. They meet

during work hours to identify problems and find solutions. The reason for using

quality circles is to push decision making to a level at which recommendations

can be made by those who do the job.

2. Benchmarking Exhibit 15.5

a. Benchmarking is the continuous process of measuring products, services, and

practices against the toughest competitors or those companies recognized as

industry leaders. The key to successful benchmarking lies in analysis. A

company must honestly analyze its current procedures and determine areas for

improvement. A company carefully selects competitors worthy of copying and

emulates their internal processes and procedures.

3. Six Sigma Exhibit 15.6

a. Six Sigma is a highly ambitious quality standard that specifies a goal of no more

than 3.4 defects per million parts. That means being defect-free 99.9997 percent

of the time. Six Sigma has become a generic term for a quality control approach

Managing Quality and Performance •

that takes nothing for granted and emphasizes higher quality and lower costs. The

discipline is based on DMAIC (Define, Measure, Analyze, Improve, and Control).

This methodology provides a structured way for solving problems. Effectively

implementing Six Sigma requires a major commitment from top management

because widespread change is required.

4. Quality Partnering

a. Quality partnering involves assigning dedicated personnel with a particular

functional area of the business. In this approach, the quality control personnel

work alongside others within a functional area identifying opportunities for

quality improvements throughout the work process. This integrated, partnering

approach to quality makes it possible to detect and address defects early in the

product life cycle, when they can be corrected most easily.

5. Continuous Improvement

a. Continuous improvement is the implementation of a large number of small,

incremental improvements in all areas of the organization on an on-going basis.

All employees are expected to contribute by initiating changes in their own job

activities. There is no end to the process. Innovations can start simply, and

employees can build on their success.

B. TQM Success Factors Exhibit 15.7

1. Many organizational contingency factors influence the success of a TQM program.

Some of these factors include:

a. Quality circles are most beneficial when employees have challenging jobs.

b. TQM is most successful when it enriches jobs and improves employee

motivation.

c. When participation improves employees’ problem-solving skills, productivity is

likely to increase.

d. Quality programs have the greatest chance of success in corporate cultures that

value quality and stress continuous improvement as a way of life.

Discussion Question #9: Why is benchmarking an important component of TQM programs? Do

you believe a company could have a successful TQM program without using benchmarking?

NOTES________________________________________________________________________

______________________________________________________________________________

V. BUDGETARY CONTROL

1. Budgetary control sets targets for an organization’s expenditures, monitors results,

compares them to the budget, and makes changes as needed. As a control device,

budgets are reports that list planned and actual expenditures for cash, assets, raw

materials, salaries, and other resources. Budget reports usually list the variance

between the budgeted and actual amounts for each item. A budget is created for

every division or department within an organization so long as it performs a distinct

project, program, or function. The fundamental unit of analysis for a budget control

system is called a responsibility center. A responsibility center is any organizational

department or unit under the supervision of a single person who is responsible for its

activity. Types of budgets managers use include expense budgets, revenue budgets,

and capital budgets.

A. Expense Budget. An expense budget includes anticipated and actual expenses for each

responsibility center and for the total organization. It may show all expenses or focus on

a particular category, such as materials or research and development expenses. When

actual expenses exceed budgeted amounts, the difference signals the need for managers

to identify whether a problem exists and if so, take action.

B. Revenue Budget. A revenue budget lists forecasted and actual revenues of the

organization. Revenues below the budgeted amount signal a need to investigate the

problem to see whether the organization can improve revenues. Revenues above the

budget require determining whether the organization can obtain the resources to meet the

higher demand for products.

1. Cash budget. A cash budget estimates receipts and expenditures of money on a daily

or weekly basis to ensure that an organization has sufficient cash to meet its

obligations. It shows the level of funds flowing through the organization and the

nature of cash disbursements. If the cash budget shows that the firm has more cash

than necessary to meet its short-term needs, the company can invest the excess funds.

If the cash budget shows a payroll expense that exceeds the amount of money in the

bank, the organization must borrow cash to meet the payroll.

2. Capital budget. A capital budget lists planned investments in major assets such as

buildings, trucks, and heavy machinery, often involving expenditures over more than

a year. A capital budget is necessary to plan the impact of these expenditures on cash

flow and profitability.

C. Zero-Based Budget. A zero-based budgeting is an approach to planning and decision

making that requires a complete justification for every line-item in the budget, instead of

carrying forward a prior budget and applying percentage change. A zero-based budget

begins with a starting point of $0, and every dollar added to the budget is reflected by an

actual, documented need.

1. Budgeting is an important part of organizational planning and control. Many

traditional companies use top-down budgeting, meaning that the budgeted amounts

for the coming year are imposed on middle- and lower-level managers. Others are

beginning to adopt bottom-up budgeting, in which lower-level managers anticipate

their departments’ resource needs and pass them up to top management for approval.

Managing Quality and Performance •

VI. FINANCIAL CONTROL

A. Financial Statements Exhibit 15.8, Exhibit 15.9

1. Financial statements provide the basic information used for financial control of an

organization. Two major financial statements—the balance sheet and the income

statement—are the starting points for financial control.

a. The balance sheet shows the firm’s financial position with respect to assets and

liabilities at a specific point in time. It provides three types of information:

assets—what the company owns—include current assets and fixed assets;

liabilities—the firm’s debts—include both current debt and long-term debt; and

owners’ equity—the difference between assets and liabilities—is the company’s

net worth in stock and retained earnings.

b. The income statement, also called a profit-and-loss statement or “P & L,”

summarizes the firm’s financial performance for a given time interval, usually one

year. The bottom line indicates the net income—profit or loss—for the given time

period.

Discussion Question #8: What types of analysis can managers perform to help them diagnose a

company’s financial condition? How might a review of financial statements help managers

diagnose other kinds of performance problems as well?

NOTES________________________________________________________________________

______________________________________________________________________________

B. Financial Analysis: Interpreting the Numbers Exhibit 15.10

1. Financial analysis allows managers to be able to evaluate financial reports that

compare their organization’s performance with earlier data or industry norms. The

most common financial analysis focuses on ratios, which express the relationships

between performance indicators such as profits and assets, sales, and inventory.

Managers decide which ratios reveal the most important relationships for their

businesses.

a. A liquidity ratio indicates an organization’s ability to meet its current debt

obligations. The current ratio (current assets divided by current liabilities) tells

whether there are sufficient assets to convert into cash to pay off debts, if needed.

Another liquidity ratio is the quick ratio, which is typically expressed as cash plus

accounts receivable divided by current liabilities.

b. An activity ratio measures internal performance with respect to key activities

defined by management. Inventory turnover is calculated by dividing the total

sales by average inventory; this tells how many times the inventory is used to

meet the sales figure. The conversion ratio is purchase orders divided by

Managing Quality and Performance •

customer inquiries; this ratio indicates effectiveness in converting inquiries into

sales.

c. A profitability ratio states profits relative to a source of profits, such as sales or

assets. The profit margin on sales is calculated as net income divided by total

sales. The gross margin is the gross (before-tax) profit divided by total sales.

• Another profitability measure is return on assets (ROA), a percentage

representing company earnings from assets, computed as net income divided

by total assets. ROA is a valuable yardstick for comparing a company’s

ability to generate earnings with other investment opportunities. A company

should earn more by using its assets than it could by putting its investment in

the bank.

d. Leverage refers to funding activities with borrowed money. A company uses

leverage to make its assets produce more than they could on their own. Too much

borrowing can put the organization at risk such that it will be unable to keep up

with repayment of its debt. Managers track the debt ratio, or total debt divided by

total assets, to make sure that it does not exceed a level they consider acceptable.

VII. TRENDS IN QUALITY AND FINANCIAL CONTROL

A. International Quality Standards

1. The increasing significance of the global economy provides one impetus for total

quality management in the United States. ISO 9000 standards are based on a set of

international standards for quality management systems established by the

International Standards Organization (ISO) in Geneva, Switzerland. Hundreds of

thousands of organizations in 157 countries have been certified to demonstrate their

commitment to quality. ISO certification has become the recognized standard for

evaluating and comparing companies on a global basis, and more U.S. companies are

feeling the pressure to participate in order to remain competitive in international

markets. Many countries and companies require ISO certification before they will do

business with an organization.

B. Corporate Governance

a. Corporate governance refers to the system of governing an organization so that

the interests of corporate shareholders are protected. The financial reporting

systems and the roles of boards of directors are being scrutinized in organizations

around the world to ensure that top leaders are keeping a close eye on the

activities of lower-level managers and employees.

b. Some corporate failures can be attributed to undercontrol because top managers

did not keep personal tabs on everything in a large, global organization. The

Sarbanes-Oxley Act of 2002 requires several types of reforms, including better

internal monitoring to reduce the risk of fraud, certification of financial reports by

top leaders, improved measures for external auditing, and enhanced public

Managing Quality and Performance •

financial disclosure. Some critics argue that Sarbanes-Oxley is creating a culture

of overcontrol that is stifling innovation and growth.

Discussion Question #10: What is ISO certification? Why would a global company like GE

want ISO certification?

NOTES________________________________________________________________________

______________________________________________________________________________

SUGGESTED ANSWERS TO END–OF-CHAPTER DISCUSSION

QUESTIONS

1. You have been hired to manage a 20-person staff for Nightlight Travels, a travel agency in

Las Vegas. For five years, sales have been hammered by the global recession, and staff

morale has plummeted as star employees have left for positions in more secure industries.

Key customer relationships have been damaged by the sloppy and unprofessional work

habits of the remaining staff members. Your first responsibility as new manager is to create

next year’s budget for all planned expenditures. But first you must decide if you will adopt a

hierarchical approach or a decentralized approach to control. Which one would you choose,

and why?

A decentralized approach to control seems favorable for the above scenario. Decentralized

control relies on shared values and goals to control employee behavior. Managers operate on the

2. You’re a manager who employs a participative control approach. You’ve concluded that

corrective action is necessary to improve customer satisfaction, but first you need to

convince your employees that the problem exists. What kind of evidence do you think

Managing Quality and Performance •

employees will find more compelling: quantitative measurements or anecdotes from your

interactions with customers? Explain your answer.

Students may suggest that some employees will be more convinced by quantitative

3. Describe the advantages of using a balanced scorecard to measure and control

organizational performance. Suppose you created a balanced scorecard for Walmart. What

specific customer service measures would you include?

The balanced scorecard is a comprehensive management control system that balances traditional

financial measures with operational measures relating to a company’s critical success factors. A

4. In zero-based budgeting, every account starts at $0, and every dollar added to the budget is

reflected by an actual, documented need. Identify the possible advantages of zero-based

budgeting.

5. Most companies have policies that regulate employees’ personal use of work computers

during work hours. Some even monitor employee e-mails and track the Web sites that have

been visited. Do you consider this type of surveillance an invasion of privacy? What are the

advantages of restricting employee use of the Internet and e-mail at work?

6. Think of a class you’ve taken in the past. What standards of performance did your professor

establish? How was your actual performance measured? How was your performance

compared to the standards? Do you think the standards and methods of measurement were

fair? Were they appropriate to your assigned work? Why or why not?

7. Some critics argue that Six Sigma is a collection of superficial changes that often result in

doing a superb job of building the wrong product or offering the wrong service. Do you

agree or disagree? Explain.

Based on the Greek letter sigma, which statisticians use to measure how far something deviates

from perfection, Six Sigma is a highly ambitious quality standard that specifies a goal of no more

argument that it is rather superficial and useless if the company is producing goods or offering

services with little demand. On the other hand, Six Sigma was not intended to be a business

strategy improvement model; it assumes the strategy and product/service mix are correct at the

outset and is aimed at cost reduction and improvement of product/service quality.

8. What types of analysis can managers perform to help them diagnose a company’s financial

condition? How can a review of financial statements help managers diagnose other kinds of

performance problems as well?

Managers can perform a financial analysis of an income statement and balance sheet of a

company to ascertain its strengths and weaknesses. The balance sheet shows the firm’s financial

position with respect to assets and liabilities at a specific point in time. The balance sheet

9. Why is benchmarking an important component of TQM programs? Do you believe a

company could have a successful TQM program without using benchmarking?

Benchmarking is an important component of total quality management because it is defined as

“the continuous process of measuring products, services, and practices against the toughest

10. What is ISO certification? Why would a global company like GE want ISO certification?

ISO certification refers to International Quality Standards. Many countries have endorsed a

APPLY YOUR SKILLS: SELF-LEARNING

Is Your Budget in Control?

Students will range from having the most disciplined budgeting habits, to adequate budgeting

habits, to the poorest budgeting habits. Suggestions are made on how to improve personal

budgeting.

APPLY YOUR SKILLS: GROUP LEARNING

Create a Group Control System

Students are asked to form groups and assume one member has been assigned to write a major

paper for which each person in the group must do his or her part. Then, they develop a list of

rules and identify statistics by which to control the behavior of group members, as well as

consequences for breaking the rules. The students then discuss the importance of rules and the

advantages and disadvantages of having many rules versus few rules for a student group.

APPLY YOUR SKILLS: ETHICAL DILEMMA

The Wages of Sin?

1. Continue Westwind’s zero–tolerance policy toward shoplifting. It’s the right thing to do—

and it will pay off in the end in higher profitability because the chain’s reputation for being

tough on crime will reduce overall losses from theft.

2. Adopt Chris Dykstra’s proposed changes and show more leniency to first-time offenders. It

is a more cost-effective approach to the problem than the current policy, plus it stays close to

your father’s original intent.

3. Adopt Chris Dykstra’s proposed changes with an even higher limit than the proposed $20

amount (say, $50 or $100), but which is still less than the cost of prosecution. In addition,

make sure the policy isn’t publicized. That way, you’ll reduce costs even more and still

benefit from your reputation for prosecuting all shoplifters.

APPLY YOUR SKILLS: CASE FOR CRITICAL ANALYSIS

Five Stars

1. What do you see as the major strengths and flaws in the feedback control system used in the

schools in this scenario? What changes do you recommend to overcome the flaws?

There are major strengths and flaws in the feedback control system used in the schools. The

major strengths being the fact that performance goal was set for each school district and for each

teacher. Intensive training sessions were conducted for principals and designated master teachers

Managing Quality and Performance •

The flaws in the system can be overcome by a well-designed control system which consists of

the following four key steps:

• Establish standards of performance.

• Measure actual performance.

• Compare performance to standards.

• Feedback.

2. Is 1–5 grading system by principals and master teachers a valuable part of a feedback

control system for teachers? Why?

3. How might the state control the accuracy of principals who are conducting teacher

evaluations? Explain.

ON THE JOB VIDEO CASE ANSWERS

Barcelona Restaurant Group

1. How do managers at Barcelona control the company’s financial performance?

In the video, Barcelona uses multiple methods of controlling financial performance. First,

managers hold weekly meetings during which chefs and general managers review financials. The

2. What is the “balanced scorecard” approach to measuring corporate performance, and in

what ways does Barcelona use this approach?

process, and learning and growth. These aspects of the business are then quantified and analyzed

to measure growth and achievement. Barcelona Restaurant Group measures financial

performance using traditional accounting methods, but the company also measures its customer

service performance with the aid of five “feedback loops” that gather and assess customer

feedback data. Quantifying customer service is especially important for businesses in the

restaurant industry, where customer satisfaction depends on intangible qualities such as pleasant

servers, food preparation, and short wait times.

3. List the four steps of the feedback control model and describe an instance where Barcelona

followed this process to improve its performance.