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Question

Which one of the following is considered as non-traditional control technique?

A
Internal adult
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B
Break-even analysis
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C
Personal observation
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D
Financial ratio analysis
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Solution

The correct option is D Financial ratio analysis
Modern techniques of controlling are those which are of recent origin and are comparatively new in management literature. These techniques provide a refreshingly new thinking on the ways in which various aspects of an organisation can be controlled. These include:
(a) Return on investment (b) Ratio analysis (c) Responsibility accounting (d) Management audit (e) PERT and CPM (f) Management information system

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