Create an effective and cost-effective management system because organizations need to have different management levels. Some company executives are more valuable than the company. Or it is the duty of their practice to declare the cost of managing a higher order than their own business. Controlling is expensive because it involves a lot of money, time and effort. Systemic regulation is expensive because it affects more stressful movements. This involve a lot of money, time and effort, which means it is very expensive. It is also important to call other employees who add to their value. Small businesses cannot set up cheap systems. To determine the performance of all employees or employees in an organization, proper equipment is required to send reports to management. In order to improve management for the company with effective controlling, it is necessary to spend a lot of money. Small organizations cannot afford these. Therefore, it is useful only for large companies and costly for small and expensive organizations.