Existing measures should be used or adapted wherever possible. (SQA, 2006) In addition, the manager of Haier should achieve its budgeting, which are cost goals set by top management in concert with Haier’s manager to ensure that Haier activities are profitable and efficient. When agreeing the budget, a full understanding of what Haier’s goals and objectives are, and what resources will be needed to achieve those goals and objectives. Furthermore, the manager of Haier is supposed to achieve controlling, which is the process of monitoring performance to ensure that the correct level of progress is being achieved, comparing actual results to the original objective and evaluating how well things did or didn’t go. It is also about planning how the manager will do it differently in the future. Moreover, the manager of Haier should conduct relevant monitoring, i.e. the manager is to introduce a process of work checks. For example, the manager should perform the independent check, by which the work of one member of staff is checked by another. The manager also conducts the blind’ check, whereby two members of staff perform the same task and then check that they have achieved the same results. Besides, the manager needs to carry out a double check by himself. Finally, the manager is supposed to fulfill a random sample check, carried out by himself on some but not all of the activities. Meanwhile, the manager would be well-advised to achieve evaluation, which the biggest difficulty, in the setting and monitoring of targets occurs when they are not achieved. Therefore, the manager should comply to the steps as following: Gathering together all the necessary information; The targets; When they were set and by whom; Whether or not they were agreed or imposed; What staff and resources were involved; When the slippage was first noticed; What steps were then taken; When it was finally realized that the targets would not be met; Discussing the manager’s findings with the manager’s staff and asking for their contributions; Suggesting reasons for the under-or overachievement; Suggesting any improvements, which need to be made in the case of under-achievement. (SQA, 2006)