Controlling is the process of ensuring actual activities match planned activities and involves measuring performance, comparing results to standards, and taking corrective actions when needed. It is a pervasive and dynamic process that reviews past performance to ensure enterprise objectives are being accomplished and makes planning more meaningful through coordination and correction of deviations.

1. CONTROLLING
Controlling is the process of ensuring
that actual activities conform to
planned activities…..
In fact control is more pervasive than
planning….

2. DEFINITION…
“Control is the measurement
and correction of performance of activities of
subordinates in order to make sure that
enterprise objectives and plans are being
accomplished”.
Koontz and O’Donnel

3. CHARACTERISTICS OF CONTROLLING
 Pervasive function.
 Review of past activities.
 Forward looking.
 Action oriented.
 Dynamic process.

4. STEPS IN CONTROL PROCESS
Establishment of standards
Measurement of performance.
Comparison of actual with standards
Taking a corrective action

5. IMPORTANCE OF CONTROL
 It makes planning meaningful.
 Correction of deviation.
 Decision making.
 Better planning.
 Co-ordination.
 Decentralisation of authority.
 Control facilitates effective supervision.