This document discusses the process of controlling in management. It defines controlling as the process of ensuring that actual activities conform to plans. The key points made are: - Controlling involves setting standards, measuring performance, comparing actuals to standards, analyzing deviations, and taking corrective actions. - The relationship between planning and controlling is that planning looks ahead and controlling looks back, with the goal of bringing actual results closer to desired results. - The steps in the controlling process are setting standards, measuring actual performance, comparing actuals to standards, analyzing deviations from standards, and taking actions to correct deviations.

1. UNIT-8
CONTROLLING
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2. Concept and Importanceof Controlling
Relationship between Planning and Controlling
Steps in theprocess of Control
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3. BringingtheActualresultsclosertotheDesiredResults
Assessmentofworkfromtimetotime
CoordinatingActualWorkDoneandExpected
Progress
CalculatingDeviations
TakingCorrectiveActions
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4. “Controllingistheprocessofbringingaboutconformity
ofperformancewiththeplannedaction”.
-DaleHenning
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5. FundamentalManagementFunction
EssentialFunctionofeveryManager
ContinuousProcess
PresentatboththeBeginningandEndoftheProcess
ofmanagement
RelatedtoResults
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6. AccomplishingOrganizationalGoals
JudgingAccuracyofStandards
MakingEfficientuseofResources
ImprovingEmployeeMotivation
EnsuringOrderandDiscipline
FacilitatingCoordinationinAction
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7. Interdependenceb/wPlanning &Controlling
Planning controlling
RELATIONSHIPB/WPLANNING&CONTROLLING
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8. RELATIONSHIPB/WPLANNING&CONTROLLING
Interdependenceb/wPlanning &Control
Planning Controlling
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9. RELATIONSHIPB/WPLANNING&CONTROLLING
Differenceb/wPlanning &Control
Planning
Present Looking Ahead
Looking Back
Present
Future
Standards
Workdone
Controlling
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10. Differenceb/wPlanning &Control
Planning
First Function of Managerial Process
Controlling
Last Function of Managerial Process
RELATIONSHIPB/WPLANNING&CONTROLLING
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11. (1)
Setting
Performance
Standards
(2)
Measurement
of Actual
Standards
(3)
Comparison of
Actual
Performance
with Standards
(4)
Analysing
Deviations
(5)
Taking
Corrective
Actions
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12. CONTROLLINGPROCESS
CONTROLLING DR RAMES SHARMA

13. Types of Standards
Quantitative Standards
Examples: Cost to be incurred, Revenue to be earned,
Number of units to be produced & sold, Time to be spent in
performing a job, etc.
Qualitative Standards
Examples: Improving goodwill, Improving motivation level
of employees etc.
1.SETTINGPERFORMANCESTANDARDS
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14. Measuring of Actual Performance on the basis of pre-
determined standards. It tells the Manager whether the
work has been done according to the plan or not.
2. MEASUREMENTOF ACTUAL PERFORMANCE
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15. Deviations are Calculated by Comparing Actual
Performance with the Standards
*Important:
To know the cause of Negative Deviation
*Equally Important:
To know about the Cause of Positive Deviation
3.COMPARISONOFACTUALPERFORMANCEWITHSTANDARDS
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16. Example:
Standardize
Production
Actual
Production
Results
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17. IntheAnalysis of Deviation following questions areanswered
 IsStandards beingAttained?
 IsDeviationAcceptable?
 IsStandardAcceptable?
 RevisingtheStandards ?
4. ANALYSINGDEVIATION
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18. 5.TAKINGCORRECTIVEACTIONS
StepstakentoremovetheDeviationinSetStandardsand
ActualPerformance
Followingarrangementsaredonetobringactualwork
progresstothelevelofexpectedprogress:
RemovingDeviationintheActualPerformance
StoppingtheRepetitionofanysuchProblemsinFuture
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