Introduction to Management

Assignment Cover Sheet

Qualification Module Number and Title

HD in Business Management SRI 4151: Introduction to Management

Student Name & No. Assessor

Name: K.P.D Harini Mayuri Wickramarathne
Student No: HDBM/90/40 Ms. Amandi Kulasinghe

Handout date Submission Date

Assessment type Duration/Length of Weighting of Assessment

Assessment Type
Coursework Report (4500 words) 100%

Learner declaration

I, K.P.D Harini Mayuri Wickramarathne certify that the work submitted for this assignment is
my own and research sources are fully acknowledged.

Marks Awarded

First assessor

IV marks

Agreed grade

Signature of the assessor: Date:

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 Introduction to Management

FEEDBACK FORM
INTERNATIONAL COLLEGE OF BUSINESS & TECHNOLOGY

Progra No of 1st Attempt 2nd Attempt

HD in Business Management
m Attemp (Original  (Re-
Unit No SRI 4151 t Submission) submission)
Unit Introduction to management Assessment type & Individual Report
(Weight) (100%)
Student K.P.D Harini Mayuri Assessors’ Name & Ms. Amandi
Name Wickramarathne Sig. Kulasinghe
Date of Evaluation

Task
Task Assessors’ Feedback
No
“Managers of an organization should
essentially engage in functions of planning,
organizing, staffing, directing and
controlling aiming to accomplish
organizational goals and objectives in the
dynamic organizational environment. The
person who is engaging in these functions

1 is recognized as a manager”. Identify and

briefly explain the roles what should be
played by managers in the business
environment for accomplishing its goals
and objectives and knowledge and skills
needed for managers to ensure the better
performance of their roles in executing
management functions. (25 Marks)
Identify and explain the management
theories that are followed by the
2
organizations and highlight the places
where these theories are used. (15 marks)
External business environment is so
dynamic compared to the internal business
3
environment. This dynamism is mostly

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 Introduction to Management

created by ever-changing broad forces

what cannot be controlled by an
organization. These broad forces directly
affect the profit intention and other goals
and objectives of all the organizations
regardless of the size, nature or type.
Discuss how these broad forces affect the
businesses in a positive or negative way
with reference to the selected organization.
(25 marks)
"Management starts from planning and
ends up with controlling". Discuss this

4 statement, giving suitable examples. (25

marks)

A Proper report by following the

5 guidelines. (10 marks)
*Please note that the final result of an assessment is subject to Exam Board review. Above is
a constructive feedback only.

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 Introduction to Management

CEYLON BISCUITS LIMITED

International College of Business and Technology

Faculty of business management
First semester

Coursework – Individual report

Prepared by,
K.P.D Harini Mayuri Wickramarathne
Student no. – 40
HD/BM Batch 90

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Acknowledgment

I humbly thank all the individuals with the greatest gratitude and appreciation who patiently
helped me make this individual report available to me. First, I would like to take this
opportunity to express my thanks to my business management lecturer, Ms. Amandi
Kulasinghe for giving her knowledge without any limitations and instructions which have
been inspiring and helping me in undertaking this individual report. And also, I would like to
thank ICBT to granting the educational facilities and good lecture materials for us. Next, I am
particularly in debited to my parents and for my sister for aiding and inspiring in this work to
make it successfully done.

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Table of Contents

Executive summary..................................................................................................................7
Introduction..............................................................................................................................8
1.1 Overview to “Introduction to management”..........................................................8
1.2 Overview to the report...................................................................................................8
1.3 Overview of Ceylon Biscuit Limited (CBL)............................................................8
Task 1: Roles played by the Managers to accomplishing the goals and objectives of
organizations.............................................................................................................................9
1.1 Roles of a manager.................................................................................................10
1.1.1 Interpersonal Role............................................................................................10
1.1.2 Informational Role...........................................................................................10
1.1.3 Decisional Role...................................................................................................11
1.2 Knowledge and skills needed for managers..........................................................11
1.2.1 Conceptual skills...............................................................................................11
1.2.2 Human skills.....................................................................................................11
1.2.3 Technical skills.................................................................................................12
1.2.4 Skills, roles and performances of the managers of CBL..............................12
Task 02: CBL's management theories and the places where these theories were used...13
1.1 Management theories..............................................................................................13
1.2 Management theories of CBL.................................................................................13
Scientific management theory.......................................................................................13
Administrative managerial approach..........................................................................14
Bureaucratic theory.......................................................................................................15
Task 3: Broad forces that affect the businesses in positive and negative ways................16
Micro environmental factors.............................................................................................16
Macro environmental factors............................................................................................17
3.1 Political environmental factors..................................................................................17
3.2 Economic environmental factors................................................................................17
3.3 Sociological factors....................................................................................................18
3.4 Technological factors.................................................................................................18
3.5 Legal environmental factors......................................................................................18
3.6 Environmental Factors...............................................................................................18
Conclusion and Recommendations.......................................................................................22

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Executive summary

This individual report is done as a part of my higher diploma to analyze how companies do
their management process and how the managers play their roles inside the organization. The
study is outlined by the fact that how the management models have been used in the
organization. This report is an extensive study of management decisions such as how to
manage the internal and external broad forces that affect the organization and how the
managers control these conflicts positively to reach the goals of the company. I selected
Ceylon Biscuits Limited (CBL) as my report topic and the purpose of this individual report is
to brief the roles of the managers for accomplishing of Ceylon Biscuit Limited’s goals and
objectives and the skills and knowledge which must qualify with the managing bodies. CBL
has a wide range of products such as biscuits, chocolates, cakes, soya-based products, cereal
products, soups and organic products. Therefore, they need a perfect system of management
to balance those areas equally and efficiently in a profitable manner.

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 Introduction to Management

Introduction

1.1 Overview to “Introduction to management”

Management can be described as the main root of a huge tree. Without the roots a tree could
not cultivate properly and empower the branches of it. Likewise, an organization also will be
depending on the management of it. As to Harold Koontz “management is the art of getting
things done through and with the people in formally organized groups” (Harold Koontz).
Dalton E. McFarland defines management as “Management is defined for conceptual,
theoretical, and analytical purposes as that process by which managers create direct, maintain
and operate purposive organization through systemic coordinated cooperative human effort”
(Dalton E. McFarland).
1.2 Overview to the report
This individual report is about how companies do the Management practices to make their
goals efficacious. The author of this report will be discussing the management practices and
theories of Ceylon Biscuit Limited (CBL).
1.3 Overview of Ceylon Biscuit Limited (CBL)

CBL is a world known food manufacturing company in Sri Lanka. It also can be described as
the owner of one of Sri Lanka’s oldest biscuit manufacturing brand names called Munchee. It
was founded by Mr. Simon Arthur Wickremasinghe in 1939(CBL). CBL is known as one of
the largest and the fastest company in Sri Lanka that manufactures various leading brands
such as Munchee biscuits, samaposha cereals, soya-based products with numerous delicious
flavors. They come up with the latest technologies and facilities to compete with international
markets. And also, CBL is recognized as an award-
winning brand among the customers.
Vision - “Total and complete nutrition to enhance the
quality of life of future generations” (CBL annual
report, 2019,2020)
Mission - “To achieve total consumer satisfaction by
maintaining consistently superior quality products that
are innovative and nutritious while penetrating new
markets to maintain market leadership in a competitive environment” (CBL annual report,
Figure 1: Logo of Ceylon
2019,2020) Biscuit Limited

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Purpose of CBL - “To create enriching moments of happiness for people, by being a caring
global entity, with a true Sri Lankan identity” (CBL annual report, 2019,2020)

Task 1: Roles played by the Managers to accomplishing the goals and

objectives of organizations

The furthermost important aspect of an organization is management. A good Management is

important in any coordinated collaboration and at all organizational levels. It is not just the
function of the company. It is the topmost function that should be focused in an organization.
Generally, is the management Relevant in business and non-business organizations.
Throughout the last few centuries, Management has drawn the attention of academicians and
professionals to a very high degree of discipline and a great variety. The increasing value of
management is the underlying explanation behind this phenomenon. The whole process of
management functions such as planning, organizing, directing, decision making, recruiting,
and controlling, which helps to accomplish organization’s vision, mission, and objectives can
be defined as management. According to Mc
Farland, “Management is defined for conceptual,
theoretical and analytical purposes as that process
by which managers create, direct, maintain and
operate purposive organization through systematic,
coordinated cooperative human effort”.
Management is a combination of a set of functions
as the author has stated above. Mary Parker Follett
defines management as the “art of getting things
done through people”.

A manager is one who indirectly contributes to the

aims of the company by directing others' efforts,
not by performing the mission himself. On the other hand, by fulfilling the duties himself, an
individual who is not a manager makes his contribution to the objectives of the organization
directly. Management teams have a major role to play.in an organization to achieve these
long-term goals and day to day objectives. There are three main levels of managers in an
organization. They are,

 First line managers – e.g.: store managers, crew leaders

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 Middle level managers – e.g.: Department heads, human resource managers, sales
managers
 Top level managers – e.g.: CEO, CFO, Managing directors
Planning is the most important function of management. It includes setting goals, establishing
strategies, and developing plans. Organizing is determining the tasks of the organization and
how the task will be achieving by the task groups. "Leading is the use of influence to
motivate employees to achieve organizational goals" (Richard Daft). Controlling is the
procedure of monitoring, comparing, and correcting work performance. Managers are the
individuals who play the key functions of management. They are responsible for setting goals
and make decisions to achieve them in an effective manner.

1.1 Roles of a manager

According to the professor Henry Mintzburg there are three main roles play by managers.
They are, interpersonal, informational, and decisional (Mintzburg, 1973).

1.1.1 Interpersonal Role

Managers play this role to interact with the stakeholders both internal and external in the
organization. These are the core parts of this role,
 Figure head - Perform ritual and symbolic roles such as welcoming visitors and the
authorizing legal documents and numerous prizes for outstanding team members.
 Leader – This includes leading his subordinates and motivating them to undertake
voluntary obligations to achieve company’s goals and objectives.
 Liaison Role – This role interface joins among his and his outsiders, or among his unit
and other organizations.
1.1.2 Informational Role

This managing role plays to gather and accept relevant information at the right time to the
organization as required. It is of three categories as shown below.
 Monitor- This managing role includes searching and scanning relevant information
from reports and documents or maintaining a good bond with the stakeholders.
 Disseminator- To forward and announce the information to the organization by letters
or memos etc. This is only for the internal environment of the company.
 Spokesmen- A spokesmen share the information for the external parties via annual
reports, speeches, and gathering such as interviews in public media channels.

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1.1.3 Decisional Role

This is the most important role because the decisions should be completely accurate to flow
the managerial process successfully and effectively. Decisional role also a combination of
below three core roles.
 Entrepreneur- The manger, as an entrepreneur, presumes the hazards which can affect
the organization. He must make the strategic decisions such as improvements, and
new technologies what the organization should use likewise.
 Disturbance Handler – This manager has to be in charge of the conflicts among the
employees and the employers. E.g.: settling picketing conducted by labor union of the
company.
 Resource Allocator - The executives gratify the demand for different units in terms of
human physical and financial needs.
 Negotiator – Negotiator take decisions about the costs with suppliers and with
consumers.

1.2 Knowledge and skills needed for managers

Everyone cannot be a manager. There should be some specific set of knowledge and skills to
be a successful manager that can control the organization’s workforces. As to Robert Katz
there are three main skills for productive management professionals.
 Conceptual skills
 Human skills
 Technical skills

1.2.1 Conceptual skills

These skills mostly use by the top-level managers

to managers for making strategic decisions.
Conceptual skills allow executives to separate
problems into smaller parts, to see the relationships between the parts and the implications of
any of them.

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1.2.2 Human skills

Human skills need equally for all the managers because all the managers have to work with
the employees of the organization. Soft skills are the skills which should be included in
human skills, e.g.: communication, teamwork, coordination.
1.2.3 Technical skills

This requires the ability to use a rare ability to or authority for specific tasks to be performed.
engineers, bookkeepers, economic experts’ technical experts as illustrations, abilities. These
skills are first acquired by managers through formal instruction and after that, through
preparation and occupation, further make them about experience.
Apart from these main skills there are some several sub dividing categories of managerial
skills such as creativity, self-confidence, responsivity, self-discipline, cautiousness,
persistence, optimism, independence, and goal-oriented (Papula, 1995, p.28). Pursuant to J.S.
The capabilities of good administrators, Ninomiya (1991), seven tasks may be described as
follows listener, instructor, peacemaker, self-critic, visionary, team Captain, Creator.
1.2.4 Skills, roles and performances of the managers of CBL

The managing director of CBL has stated that they have monitored and controlled inventory
and the debtor management successfully by ensuring a healthy operating the cash flow
effectively (E T De Zoysa, 2019). And also, Munchee won as the best export brand of the
year in SLIM Nielson people’s awards in 2019(DailyFT-2019). It is also noteworthy that
Munchee was four times the only FMCG brand nominated in different categories, including
the trend-setting 'People's Youth Choice - Brand of the Year' and the coveted 'People's Brand
of the Year' which is a significant achievement in and of itself for any Sri Lankan FMCG
brand (DailyFT-2019). Those achievements will be depending on the managerial skills,
abilities and hardworking of the managers of the organization. CBL has proudly announced
about their fruitful achievements among the customers as a leading local company.

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Figure: SLIM Nielson peoples awards

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Task 02: CBL's management theories and the places where these theories
were used

1.1 Management theories

Theories of management tend to benefit to interpret the rapidly varying nature of today’s
organizational environment. This report will be discussing the scientific management theory,
comprising the works of the motion study of Frederick W. Taylor and Lillian Gilbreth,
among others as the classical organizational theory, comprising the works of the views of
Henri Fayol on administration, and the idealized establishment of Max Weber, among others.
Primarily there are six most popular management theories. They are,
 Scientific theory by Frederick W. Taylor
 Administrative theory by Henri Fayol
 Bureaucratic theory by Max Weber
 Human relations theory by Elton Mayo
 X and Y theory by Douglas McGregor

1.2 Management theories of CBL

As a local food manufacturer Ceylon biscuit limited follows the management theories
flawlessly to maintain a good working environment. CBL has 9 manufacturing plants
consisting of machines from Europe and the United states: production approx. 50,000 metric
tons per year, our warehouse area is over 12,000 square meters (CBL website, 2013).
Management should be to secure the maximation of profitability for the employer, coupled
with the maximization of profitability for each employee. Without a good management the
organization will not be able to continue the functions of the company successfully. Lacking
understanding and integrating of basic person organizational issue (Taylor, 1912).

Scientific management theory can be defined as the effort to define "the best way" to
conduct any task is by systematic analysis and other scientific theories (Fredrick W.
Taylor,1912). There are three main components to pay attention on. They are,
 Task Performance
 Supervision
 Motivation

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Employee motivation is one of crucial parts of an organization. CBL, as a world known local
food manufacturing company, they need to keep their employees motivated and inspired.
Because the whole production process depending on the way the employees contribute to the
organization. Some of all the most common and well-known of these older contents. In CBL
motivation theories include Abraham Moslow's hierarchy, Skinner's reinforcement theory,
Luck and Latam's motivation theory target, and Vroom's hope motivation theory. Such as,
rewards, goal setting, feedback, salary, job responsibility, and job security. The Board is
responsible for managing and controlling the company's business and affairs, which includes
ensuring that, in addition to the stipulations of applicable regulatory and legislative
requirements, the organization's policies and practices are in full accordance with the
company's specified corporate governance structure. Among the primary duties attributed to
the obligation to maintain an efficient and equal balance between ensuring the continued
stability of CBL and providing value to shareholders is among the primary obligations
assigned to the Board of Directors. In addition to extensive oversight of company, finance
and shareholder relations matters, the Board also oversees and handles organizational
problems and issues.

Administrative managerial approach is seeking to find a rational opportunity to structure

an organization as a whole. The theory typically advocates for a formalized administrative
structure, a consistent division of labor and the delegation of power and responsibility to
administrators relevant to their roles and responsibilities (Henri Fayol). In CBL, especially in
the face of a difficult macroeconomic climate, our continued focus on driving an efficiency
culture in all facets of business from the factory floor to the boardroom supported
Convenience Foods' efforts to narrowly control costs while streamlining costs. Output at an
optimum stage. Previous investment in structural performance, careful design of policies and
procedures.
Under the management of the Ceylon Biscuit Limited’s Board of Directors, along with the
Chairman, the business of Ceylon Biscuits Limited (CBL) is handled. The Board is
responsible for the administration of the company's affairs, the conduct of business and the
maintenance of prudent risk performance and organizational soundness. The Board is
responsible for supervising and controlling the affairs of the company of the group.

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Bureaucratic theory
According to Max Weber bureaucratic theory is a highly structured, formalized, and also an
impersonal organization. He also believed that the organization must have a specified
organizational structure and specific laws, regulations and lines of authority that regulate it.
Ideally, Max Weber bureaucracy has the following features. The author has given below the
organizational structure of Ceylon Biscuit Limited.

Organizational Hierarchy of CBL (Source – CBL annual report, 2017)

(Bureaucratic Hierarchical Power Structure)
X and Y theory
Mc Gregor sees two ideas as two very distinct behaviors that are applicable to various
organizations or situations, but he also stated that if they are viewed as responsible and
respected employers, staff would contribute more to the company.

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Task 3: Broad forces that affect the businesses in positive and negative
ways

Organizations are range of individuals intentionally formed together to fulfill a goal by

organized and structured strategies and plans. The word of business environment means the
sum total of all individuals, organizations and other forces that are beyond the control of a
company, but that can affect its performance. For companies to succeed and grow,
individuals must adapt, manipulate and balance forces in their external environment. The
economic, social, political, technological and other forces that operate outside a business
enterprise are therefore part of its setting. As such, businesses operate in multiple external
environments and are coordinated and
coordinated internally to accommodate both
external and internal expectations and
opportunities. Various types of entities
include non-profit, non-profit, corporate,
private, governmental, voluntary, family
owned and run and publicly traded on stock
exchanges. Individual customers or Figure 3; External environment

competing companies, as well as governments, consumer groups, competitors, media and

other institutions operating outside an enterprise, also constitute their own. These external
broad forces can affect the organization in both positive ways. Mainly the external
environment can be divided into two categories as macro and micro environment. External
business environment is the outside environment that the organization cannot control. Micro
environment includes the stakeholders either invest on the company or have dealings with the
firm. Macro environment can be defined as the stakeholders that tend not to have a direct link
to the organization but can influence to the company.
Micro environmental factors

This category can be described also as connected stakeholder’s category. Shareholders,

customers, suppliers, and finance providers are the contributors in this environment. The
author will be discussing briefly why a firm need these stakeholders.
 Shareholders – To pay dividends and capital growth of the company.
 Customers- To buy and value the products and services.
 Suppliers- To pay promptly.

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 Finance providers e.g. – Banks, investing companies – To repay of financial needs of

the organization.
The shareholders of a company will be concerned with a steady flow of income, possible
capital growth etc. Managers must try to achieve improvements in their returns by ensuring
that customers are gratified and satisfied. Suppliers must be selected very carefully to ensure
that the products and services provided to fulfill the customer’s desires.
IFC, a member of the World Bank Group, has teamed up with the Ceylon Biscuits Limited
(CBL) Group to provide training and infrastructure development platforms. The program will
also reflect on the implementation of digital payment methods among retailers and
distributors. CBL, the market leader in cookies, baked goods and value-added packaged
foods in Sri Lanka, and IFC will jointly train close to 5,000 suppliers (IFC, 2019).
Ceylon Biscuits Limited (CBL) held its 'Annual Distributor and Star Awards Convention
2016/17' This year's conference has a symbolic importance as it coincides with CBL's 50th
anniversary celebrations. The event honored and rewarded extent practicable by its sales
force and distributors both locally and internationally (Sunday observer, 2018)
Macro environmental factors

By doing a PESTEL analysis the managers can easily identify what are the opportunities and
threats of the organization.
3.1 Political environmental factors

Political environment plays a major role when comes to the external environment. These
factors can be impacted directly to CBL.
 Size of government budgets- Local Authorities and National Governments –
Governments at both national and local levels have deficit budgets that support
economic in the immediate future but may contribute to inflation growth in the future
term. National government bond ratings are investment rates. CBL as a main exporter
in biscuit industry there is a good market for them.
 Government food policies – Government food policies mainly focus on healthiness.
Therefore, compared to exported food products such as chocolates, biscuits, soups and
instant food products government recommend the public to consume Sri Lankans
products such as CBL products.
3.2 Economic environmental factors

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 Level of Household Income and Savings Rate – Due to this pandemic situation in
incomes have been diminished of the consumers. Therefore, they tend to spend less
amounts on biscuits, chocolates, and other instant food items.
 Inflation Rate - The rate of inflation can have an impact on the demand for CBL
products. Higher inflation may enable CBL to consistently raise prices in pace with
expectations, which could lead to reduced brand loyalty levels and constant efforts to
maintain profitability.
3.3 Sociological factors

 Demographic Trend - Demographic dynamics are one of the biggest inspirations in

social factors. For example, CBL launched Sera koththu as a instant snack and it got
very popular among the youth generation because of the taste and the ease.
 Attitude towards Leisure- CBL mainly sponsor on leisure activities especially kids’
activities. E.g. – CBL is the main sponsor of ITN children’s day program.

3.4 Technological factors

 E-Commerce & Related Infrastructure Growth – E-Commerce is key to the

business model of CBL products. It should assess the framework of e-commerce,
technological capabilities, etc. before opening up a new sector.
 Cost of Production and Developments – CBL must determine the cost of production
trends in the market and the degree of automation. CBL Biscuits use the latest
technology for their production.
3.5 Legal environmental factors

 Health & Safety Acts – What are the health and safety regulations in the country and
what CBL Biscuits has to do to comply with them. Different states have different
attitudes towards health and safety, so it is best for CBL Biscuits to perform detailed
research before flooding the industry because they export 55 foreign markets
worldwide (CBL).
3.6 Environmental Factors

 Mitigating environmental pollution – Munchee Mihisethmaga, the environmental

protection project of the flagship brand Ceylon Biscuits Limited (CBL), Munchee, has

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recently conducted multiple sustainability initiatives during the Kataragama season

(Sunday observer, 2019).
 An award-winning company- CBL Samaposha’s contribution to environmental
sustainability recognized at National Green Awards (Daily FT, 2013).

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Task 04: How management starts from planning and ends up with
controlling

It is important to understand the key managerial functions such as planning, organizing,

directing, staffing, coordinating and controlling to handle any mission, role or operation
within the organization. Planning is the first and the key function of management. It is the
process of building plans. Plans are predetermined courses of action taken in the present to
direct potential implementation towards the organization's objectives. To do this process
fruitfully, the managers prepare the planning process that includes a set of interrelated and
interdependent actions towards achieving the planning goals. Planning includes developing
the issues in present state, establishing vision, mission, goals, premising, determining a
progression of Actions, Formulating supportive plans such as Hierarchical plans, Frequency
of use plans, Time frame plans, Organization scope plans. Organizing is the establishment of
the structure of the structure in which the work is done. It seeks to put workers and consistent
tasks together in an organized manner, such that operational work is carried out in a
structured manner and all actions and activities are brought together in the scope of
organizational goals (Pal, n.d.). As an example, supervisors of the organization perform as to
the organizational hierarchy. Directing is the duty of getting control, delivering instructions
and ensuring that tasks and functions are carried out as planned. Staffing is recruiting of
employees in the right positions in accordance to their educational qualifications, skills and
experiences and managing, motivating and directing the staff of the organization. This
includes the salary schemes, allowances, bonuses, employee issues and recommendations.
Co-ordination involves the development of good relationships, the unification of efforts, the
encouragement of mutual understanding and competitiveness. Controlling is the last function
of the management functions. Controlling means calculating the achievement of events
against events, according to Koontz, et al (1980).

The norm of plans and the correction of deviations to guarantee the achievement of goals in
alignment with plans. When a plan becomes operational, control is required to measure
progress, to measure progress. Controlling is deeply linked with planning. According to
Megginson et al (1983) view control as the method of ensuring that organizational and
managerial goals are achieved thus describing control as a fundamental role of management
by which ways and means are structured to ensure the expected in essence, productivity is
achieved. Planning resolves the control process and controlling delivers sound basis for

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planning. According to M.C

Niles, “Control is an aspect
and projection of planning
whereas planning set the
course, control observes
deviations from the course, and
initiates actions to return to the
chosen course to return to the
chosen course or to a correctly
changed one”.

The bond between planning and

controlling can be explained as
follows, The Planning and Control Cycle Source: ACCA, 2009

 Planning originates
controlling.
Figure: Planning to controlling process
 Controlling sustains planning.
 Controlling provides the information for planning.
 Planning and controlling are irrelated.
 Both planning and controlling are looking forward.

The process of control can be characterized by a planning and control cycle. This process
contains seven steps. The essence of control is not to "evaluate" whether or not the planned
targets have been achieved, but to monitor progress towards achieving the targets. This
progress is determined not at the end of the planning period, but rather during the execution
of the plans of the organizations. The feedback may have a dual function. Firstly, the action
plans, e.g.: the strategy to be reviewed, could occur due to the unconventionality of the
achieved results from the planned targets. Second, to re-examine the objectives themselves. A
very important category in the management control process is performance measurement. For
a certain period of time, strategies are formed for the entire organizational unit and
individuals. Planning is the primary requirement for any other management purpose. The
manager's every move follows a planning phase. Planning covers a timeframe during which
resource dedication can be clearly visualized. It is desirable to create flexibility in planning,
but the cost of building flexibility requires.

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As an example, as a manager, Ms. B made a plan which forecasted her company will achieve
$250000 at the end of 2021. Therefore, she implemented the sales should be increased by
15% than the previous year. After the controlling process, she realized that there was an issue
in the plan which was been made. Because Ms. B have not taken some data into company’s
accounts which was going to affect the sales on 2021. Next year, Ms. B will be avoiding the
mistakes and will be making a good plan for following year. In this circumstance, this issue
did not show in the plan but it showed in the control process. Therefore, there is a major tie
between planning and controlling. So, we can assure that controlling improves future
planning by providing information consequent from past experiences.

There are circumstances in organizations that can lead to distress, strain, or conflict between
individuals. When these factors take on a significant form, they may have negative
consequences, the circumstances and relationships among people may be hindered,
individuals may face challenges in achieving goals
and objectives, and they may not affect the
productivity satisfaction. It is therefore crucial for
them to acknowledge their mission and targets, to
carry out the function of time management, to work
diligently and resourcefully, to maintain a low level
of turnover, to withdraw from work whenever
appropriate, to interact efficiently with other
members of the organization, to maintain better
Figure: Functions of management
terms and conditions, to make efficient allocation of available and materials, ensure that
resources are not inadequate, obey the guidelines and restrictions, ensure that they really do
not overwork themselves, and that work needs to be coordinated in an effective manner.

Anyway, all these roles of planning, organizing, staffing, directing, and controlling have a
interrelated bond between them. Therefore, without any of these functions a management
process cannot be completed. Managers of the organization should be aware of each and
every function very prudently. Otherwise, the company will not be able to achieve the goals
and objectives effectually.

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Conclusion and Recommendations

Ceylon biscuit limited is a well-established locally owned Sri Lankan food manufacturing
company that exports their products into many leading countries worldwide. In conclusion,
CBL foodstuffs are well known products all over the world. CBL has a good reputed brand
names (Munchee, Samaposha, Rasa Hari soup, Lankasoy) because of their wide range and
great tase and the premium quality. CBL products are very healthy for all people no matter
what the age or the gender. The added creativities around their products attract the customers
in a major number. The vision of CBL is to be the front-runner in confectionary food
category in South Asia with a global recognition (CBL annual report 2018). In Sri Lankan
market they own a significant market share with a good competition to the competitors such
as Maliban, Little lion, Cherrish etc. To make their company such a successful one, from the
past they followed advanced management processes and theories. From this report the author
has identified about the functions of planning, organizing, decision making and controlling
processes must organizations follow to make them more flourish. And also, the author has
described how the managers have followed the management theories such as behavioral
theories, operational theories. This report will be showing how CBL has done their
management practices and policies in accordance to management theories to the purpose of
crowning the success.

The author recommends,

 CBL must differ their products from their competitors especially such as Maliban
because Maliban and Munchee products have a same position in the market.
Therefore, by adding attractive scenarios for the packaging and from attractive
advertisements Munchee must try to lead the market.
 The management theories must be used in advanced in the decision making and
advertising process.

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References

 Authors definitions about Management-

https://www.businessmanagementideas.com/definitions/definitions-of-management-
explained-by-eminent-authors-and-scholars/19686
 Roles of a manager- https://acadpubl.eu/hub/2018-119-17/1/15.pdf
 Planning as a management function of an organization-
https://www.researchgate.net/publication/337893323_PLANNING_AS_A_MANAG
EMENT_FUNCTION_IN_BUSINESS_ORGANISATIONS
 Management control in modern organizations-
https://www.researchgate.net/publication/293478941_Management_control_in_moder
n_organizations
 Annual report of CBL 2019-
https://cdn.cse.lk/cmt/upload_report_file/488_1566471278549.pdf
 Stewart Black, The Organization’s External Environment, Opentextbc.ca
https://opentextbc.ca/organizationalbehavioropenstax/chapter/the-organizations-
external-

 CBL fetes internal and external partners -

http://www.sundayobserver.lk/2018/08/19/business/cbl-fetes-internal-and-external-
partners

 IFC Partners with Ceylon Biscuits Limited to Support Women Retailer Development,
Promote Inclusive Business Growth in Sri Lanka -
https://pressroom.ifc.org/all/pages/PressDetail.aspx?ID=17700

 Ceylon Biscuits Limited official web site- CBL. 2012. Ceylon Biscuits Limited.
[ONLINE] Available at: https://www.muncheelk.com/facilities.

 Frederick Wilson Taylor’s Scientific Management Theory-

https://epgp.inflibnet.ac.in/epgpdata/uploads/epgp_content/S000030PU/P001502/
M016156/ET/146536875003.ET.Taylor-Roopinder_Oberoi.pdf

 A Systematic Review of the Use of Organization and Management Theories in

Climate Change Studies- https://onlinelibrary.wiley.com/doi/abs/10.1002/bse.2015

 The foundations of Henri Fayol’s administrative theory-

http://citeseerx.ist.psu.edu/viewdoc/download?
doi=10.1.1.519.3372&rep=rep1&type=pdf
 Relationship between Planning and Controlling -
https://www.yourarticlelibrary.com/management/planning-management/relationship-
between-planning-and-controlling/53187

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