Controlling is a managerial function that ensures activities are performed according to plans, resources are used efficiently and effectively, and predetermined goals are achieved. It involves setting standards, measuring performance, comparing to standards, analyzing deviations, and taking corrective actions. Controlling is important for accomplishing goals, improving efficiency, motivation, order and coordination. However, it is difficult to set quantitative standards for some areas and controlling has no impact on external factors or may face employee resistance. Planning looks ahead and prescribes actions, while controlling looks back to check if decisions were implemented and improve future performance.

3. Meaning of Controlling
 Controlling is a pervasive managerial function which
ensures that the activities in an organization are
performed as per the plans, using resources efficiently
and effectively for the achievement of predetermined
goals by setting performance standards, measuring
actual performance, comparing actual performance
with the standards set, analyzing the deviations and
taking corrective actions.

4. Importance of Controlling
 Accomplishing organizational goals
 Judging accuracy of standards
 Making efficient use of resources
 Improving employee motivation
 Ensuring order and discipline
 Facilitating coordination in action

5. Limitations of Controlling
 Difficulty in setting quantitative standards for
areas like job satisfaction, human behavior etc
 No control on external factors like government
control, technological changes etc.
 Resistance from employees like objection to
CCTVs
 High cost of installing a control system

6. Relation between Planning and Controlling
Planning Controlling
 Planning seeks consistent and
articulated programmes
 Planning is about looking ahead
 It is the first process in building a
business
 Planning seeks to prescribe
appropriate action for achieving
goals
 Planning is guided by past
experiences
 Controlling ensures that the
events conform to the plans
 Controlling is looking back
 It is a continuous function in any
business
 Controlling checks if decisions
have been implemented
 Controlling aims to improve
future performance

13. Techniques of Managerial Control
Traditional Techniques Modern Techniques
 Personal Observation
 Statistical Reports
 Breakeven Analysis
 Budgetary Control
 Return on Investment
 Ratio Analysis
 Responsibility Accounting
 Management Audit
 PERT and CPM
 Management Information
System