Controlling is an important management process that helps organizations adapt to change, limit errors, and cope with complexity. There are four levels of control: operational, financial, structural, and strategic. A controller helps line managers with control activities. The control process involves establishing standards, measuring performance, comparing performance to standards, determining if corrective action is needed, and taking steps to maintain standards or correct deviations. Budgetary control and non-budgetary techniques are used. Productivity, cost, quality, purchase, and maintenance controls are also discussed. Operational planning describes short-term ways to achieve milestones and strategic goals.