A case study analyzed a company that assembles air conditioners. While workers could assemble 10 units per day and the target was 1000 units, only 800 were being completed. Through time studies and CCTV, it was found that some workers were gossiping instead of working. The document discusses how controlling functions like setting standards, measuring performance, comparing to standards, and taking corrective action helped the company identify the problem and ensure standards were met. In conclusion, properly using management functions like controlling is useful for effective business operations.