This document discusses the concept of controlling in management. It defines controlling as checking current performance against plans to ensure progress and satisfactory performance. The key points made are: - Controlling is a dynamic, continuous, pervasive function that is linked to planning and looks forward. - The objectives of controlling include accomplishing goals, efficient resource use, improving motivation, and ensuring order. - The controlling process involves establishing standards, measuring performance, comparing to standards, and taking corrective actions. - The types of control are feed forward, concurrent, and feedback control.