Controling is the process of actual performance conforming to planned activity. It has the following characteristics: it is pervasive, involves reviewing past activity, is forward-looking, is action-oriented, and is a dynamic process. The steps of control include establishing standards, measuring performance, comparing actual performance, and taking corrective action. Control is important as it makes planning meaningful, allows for corrective deviations, leads to better planning, supports decision making, and facilitates coordination. Planning and control are interdependent and inseparable functions of management.