Lesson Template by Swona

1. UPLOADING OF A TEACHING MANUAL
Presented By : SWONA HENRY
Option : COMMERCE
Candidate code :13357011
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2. LESSON TEMPLATE
Name of the Teacher : Swona Henry Standard : XII
Name of the School : VHSS for Girls, Thiruvallam Strength : 53/56
Subject : Business Studies Average age: 17 years
Unit : Controlling Duration : 45 min
Topic : Steps in controlling Date : 1/08/2014
Content Outline: Meaning of controlling and steps in the process of controlling.
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Content Analysis
Terms Controlling, Standards
Facts
 Controlling is a process through which management ensures that the actual performance
conforms to the plan.
 Controlling verifies whether activities undertaken agree with the plan, instructions given
and results expected.
 Controlling discovers deviation from the results expected.
 It identifies the reasons for deviations and suggests suitable action to avoid their
recurrence in future.
 The process of controlling involves five steps.

3.  Establishment of standards is the first step in the process of control.
 A standard act as a reference line or a basis of evaluation of actual performance.
 The second step in the control process is the measurement of performance of various
individuals, groups, departments or the whole enterprise.
 Comparing the actual performance with the standards is the third step in controlling
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process.
 Comparing the actual performance with the standards involves two steps :-
1) Finding the extent of deviations and 2) identifying the causes of such deviations.
Taking corrective measure is the last and the most important step in the process of
controlling.
Concept
-Major Definition of controlling
“Control consists in verifying whether everything occurs in conformity with the plans
adopted, the instructions issued and the principles established. It has for its objects to point
out weaknesses and errors in order to rectify them and prevent their recurrence.”
-Minor Steps in the process of controlling.
Curricular objectives To generate awareness about the concept of controlling and steps involved in it and to
analyse them the importance of controlling in their own life through general discussion, brain
storming and group discussion.

4. Pre-requisites Students should know that controlling is the last function of management.
Teaching –learning resources i) Usual classroom aids like chalk-board.
ii) Picture of a building plan.
iii) Activity cards for group discussion.
Teaching-learning strategies Brainstorming, general discussion, group discussion.
References i) SCERT source book (Plus two Business Studies).
ii) SCERT Plus two Business Studies text book.
Classroom Interaction Procedure Response / Feedback
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Phase I: Introductory Phase
Activity-1 (Picture based general discussion)
Teacher shows a picture of a building plan and asks;
i) What is this? Plan for building a house
ii) What may be the reason for making plan before constructing a house? In order to build a house, as per in our mind a
plan is necessary to follow

5. After getting responses, teacher consolidate that plans are
necessary for accomplishing the objectives and should verify whether everything
occurs in conformity with the plans adopted; For this proper controlling is
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necessary.
Today we are going to discuss about controlling. Teacher writes the topic
‘controlling’ on chalk board.
Phase II: Developmental phase
Activity-1(Situation based general discussion, Brain storming)
The teacher initiates a discussion by providing a situation.
Aditya, a student of class XII has set a target for achieving A+ GRADE in
all subjects in the first sem examination. He made a time table for studying 5
hours a day and followed the plan strictly for one week. After that he spent the
time in watching T.V programmes and reading novels, till the eve of the first
term examination. As a result, he could achieve only D+ GRADE.
i)Did he achieve the anticipated results? Why? No. He didn’t followed the time table.
ii) What went wrong-the plan or its implementation? Implementation.

6. iii) How can it be corrected in future? Modify the time table by providing time for
performance in order to make sure that everything occurs in
conformity with the plan adopted, instructions issued and principles
established.
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playing, and other recreational activities.
iv) What should he do to attain the desired results? Strictly follow it.
Through the discussion, the teacher makes it clear that:-
Concept to be consolidated (C.B)
It is concerned with measurement and correction of
Activity-2(Group discussion)
Controlling
Teacher initiates a discussion regarding the various stages involved in the process
Of controlling by citing a case based group discussion. For that teacher divides the
whole class into five groups and provides activity cards containing case. After
discussion a member from each group comes forward and express their views.
Time allotted for group discussion is 5-6 minutes.

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GROUP-1
The production manager of Ashoka Ltd. Manufacturer of leather shoes, assigned
a target of producing 2000 units, to the production unit during the month of April
2006. While reviewing the production on 30th April 2006, he found that only 1800
Units were produced. On enquiry the supervisor reported that the target could not be Students actively participate in group
achieved due to power failure and non availability of sufficient raw materials. Discussion and give responses.
Discussion Question
 Analyse the case, how much was the target to be achieved by the production
Department in April 2006?
After getting responses teacher consolidates that; the first step in
Controlling is to set a target called standards. A standard acts as a reference line or
a basis of evaluation of actual performance.
GROUP-2
The production manager of Ashoka Ltd. Manufacturer of leather shoes, assigned
a target of producing 2000 units, to the production unit during the month of April
2006. While reviewing the production on 30th April 2006, he found that only 1800

8. Units were produced. On enquiry the supervisor reported that the target could not be Students actively participate in group
achieved due to power failure and non availability of sufficient raw materials. Discussion and give responses.
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Discussion Question
 Analyse the case, how much is the actual production?
After getting responses teacher consolidates that; the second step
is the measurement of performance. It means the evaluation of the work done and
results achieved.
GROUP-3
The production manager of Ashoka Ltd. Manufacturer of leather shoes, assigned
a target of producing 2000 units, to the production unit during the month of April
2006. While reviewing the production on 30th April 2006, he found that only 1800
Units were produced. On enquiry the supervisor reported that the target could not be Students actively participate in group
achieved due to power failure and non availability of sufficient raw materials. Discussion and give responses.
Discussion Question
 Analyse the case, how much is the difference while comparing actual
performance with the targets set?

9. After getting response teacher consolidates that; the next step is to
compare the actual performance with the standards. The difference between the
actual performance and the standards is called deviations . If there is a deviation it is
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necessary to take corrective action.
GROUP-4
The production manager of Ashoka Ltd. Manufacturer of leather shoes, assigned
a target of producing 2000 units, to the production unit during the month of April
2006. While reviewing the production on 30th April 2006, he found that only 1800
Units were produced. On enquiry the supervisor reported that the target could not be Students actively participate in group
achieved due to power failure and non availability of sufficient raw materials. Discussion and give responses.
Discussion Question
 In this case, what is the cause for difference in the actual performance, with the
standards setted?
After getting responses teacher consolidates that; the next step is
to identify the causes of deviations. The deviations must be pinpointed and this may

10. be due to errors in planning, defective implementation, careless operative
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performance etc.
GROUP-5
The production manager of Ashoka Ltd. Manufacturer of leather shoes, assigned
a target of producing 2000 units, to the production unit during the month of April
2006. While reviewing the production on 30th April 2006, he found that only 1800
Units were produced. On enquiry the supervisor reported that the target could not be Students actively participate in group
achieved due to power failure and non availability of sufficient raw materials. Discussion and give responses.
Discussion Question
 In this case what do you think, how the company can achieve the target in
future?
After getting responses teacher consolidates that; last step in
controlling process is to take corrective action. Corrective actions are initiated on
the basis of factors causing deviations from standards.

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Concept to be consolidated (C.B)
1) Establishment of standards.
2) Measurement of performance.
3) Comparing actual performance with standards.
4) Identifying the causes if deviation.
5) Taking corrective action.
Phase III: Concluding Phase
Steps in controlling
Teacher concludes the class by repeating the concept of controlling.
Review questions
1) What is controlling?
2) Mention the steps in controlling process.
3) When is corrective measures to be taken in controlling process?
Follow- Up Activity
“Controlling is essential in an organization”. Comment.
…………………….