Steps of Control and Changes in Management

These are two seperate discussion posts.  Each post should be 200 words in length and cite two references.

1. Steps of Control Explain why the four steps involved in the controlling function are important.  Why is a good understanding of the various ratios used by accountants and managers important to the controlling function?  Give specific examples. Respond substantively to two other learners. 
2. Changes in Management

Of the five management functions, which do you expect will experience the most dramatic changes in the next decade? Defend your answer. Which will have the least amount of change? Explain your answer. 

Each post should be at least 200 words in length.  Two sources must be cited for each post.   Please use a reference of your choice AND the following source: Baack, D., Reilly, M., & Minnick, C., & (2014). The five functions of effective management (2nd ed.). San Diego, CA: Bridgepoint Education, Inc. This text is a Constellation™ course digital materials (CDM) title in each post.