1. CONTENTS
• What is Controlling?
• Nature of Controlling
• Importance of Controlling
1
2. What is Controlling ?
• Controlling refers to comparison of actual performance with the
planned performance and taking corrective actions, in case of
deviation between actual and planned performance.
2
Example
?
3. Nature of Controlling
• Controlling is a goal–oriented function.
• Controlling is a pervasive function.
• Controlling is both a backward looking as well as forward looking
function.
• Controlling is a continuous function.
3
4. Importance of Controlling
1. Accomplishing Organisational Goals
• Controlling function measures progress toward the organisational goals &
involve taking corrective actions in case of any deviation.
2. Judging Accuracy of standards
• While performing the function of controlling, a manager compare the
actual work performance with the standards.
4
5. 3. Making efficient use of Resources
• Controlling help to reduce wastage and spoilage of resources.
4. Improving employee Motivation
• Controlling communicates the role of employees well in advance.
5. Ensuring order and Discipline
• An efficient control system create an atmosphere of order and discipline in
the organisation.
5
