A key word in the title of this book is ‘control’. This word, in the context of management, implies the observation of performance in relation to plan and the swift taking of corrective action when the performance is inadequate. In contrast to many other publications which purport to deal with the subject, the mechanism of control permeates the procedures that Mr. Lester advocates. In some chapters, such as that on Manual and Computer Analysis, it is there by implication. In others, such as that on Cost Control, it is there in specific terms.