The case determines the gap exists between the reality and the NPM paradigm and defines the lessons that a public sector need to learn from the private sector. It demonstrates the way to transform into managerial control, and make distinctions between managerial control and bureaucratic control.
It describes the barriers that lie in an effective managerial control and defines the alternatives to overcome these barriers, including the control culture, the distinction between planning and control, centralized decision making, personnel policies, task complexity, and absence of market forces.
It discusses that how the manager take assistance form the management control reports, if they are well-prepared and discusses the responsibility centers as a decentralizing mechanism.