Unit 5: Controlling
Introduction
Controlling is an important function of management. It is the process that measures current performance and
guides it toward some predetermined objectives. Under primitive management, control was undertaken only
when something went wrong and the objectives of control was to reprimand the person responsible for these
events and take action against him. The modern concept of control envisages a system that not only provides a
historical record of what has happened to the business as a whole but also pinpoints the reasons why it has
happened and provides data that enable the manager to take corrective steps, if he finds he is on the wrong
track. Therefore, there is no intention to punish the person for wrongdoing, but to find out the deviations
between the actual performance and the standard performance and to take steps to prevent such variances in
future.
The concept of control is often confused with lack of freedom. The opposite of control is not
freedom but chaos or anarchy. Control is fully consistent with freedom. In fact, they are interdependent.
Without control, freedom cannot be sustained for long. Without freedom, control
becomes ineffective. Both freedom and accountability are embedded in the concept of control.
According to George R. Terry, "Controlling is determining what is being accomplished i.e.,
evaluating the performance and if necessary, applying corrective measures so that the performance
takes place according to plans."
According to Billy E. Goetz, "Management control seeks to compel events to conform plans".
According to Robert N. Anthony, "Management control is the process by which managers assure
that resources are obtained and used effectively and efficiently."
In the words of Koontz and O'Donnell, "Managerial control implies measurement of
accomplishment against the standard and the correction of deviations to assure attainment of
objectives according to plans."
In the words of Haynes and Massie, "Fundamentally, control is any process that guides activity
towards some predetermined goal. The essence of the concept is in determining whether the
activity is achieving the desired results".
In the words of J. L. Massie, "Control is the process that measures current performance and
guides it towards some predetermined goals."
In the words of Henry Fayol, "Control consists in verifying whether everything occurs in
conformity with the plan adopted, the instructions issued and the principles established. Its
object is to find out the weakness and errors in order to rectify them and prevent recurrence. It
operates on everything, i.e., things, people and actions".
Steps in Control Process
There are three basic steps in a control process:
1. Establishing standards
2. Measuring and comparing actual results against standards
3. Taking corrective action.
Introduction
Controlling is an important function of management. It is the process that measures current performance and
guides it toward some predetermined objectives. Under primitive management, control was undertaken only
when something went wrong and the objectives of control was to reprimand the person responsible for these
events and take action against him. The modern concept of control envisages a system that not only provides a
historical record of what has happened to the business as a whole but also pinpoints the reasons why it has
happened and provides data that enable the manager to take corrective steps, if he finds he is on the wrong
track. Therefore, there is no intention to punish the person for wrongdoing, but to find out the deviations
between the actual performance and the standard performance and to take steps to prevent such variances in
future.
The concept of control is often confused with lack of freedom. The opposite of control is not
freedom but chaos or anarchy. Control is fully consistent with freedom. In fact, they are interdependent.
Without control, freedom cannot be sustained for long. Without freedom, control
becomes ineffective. Both freedom and accountability are embedded in the concept of control.
According to George R. Terry, "Controlling is determining what is being accomplished i.e.,
evaluating the performance and if necessary, applying corrective measures so that the performance
takes place according to plans."
According to Billy E. Goetz, "Management control seeks to compel events to conform plans".
According to Robert N. Anthony, "Management control is the process by which managers assure
that resources are obtained and used effectively and efficiently."
In the words of Koontz and O'Donnell, "Managerial control implies measurement of
accomplishment against the standard and the correction of deviations to assure attainment of
objectives according to plans."
In the words of Haynes and Massie, "Fundamentally, control is any process that guides activity
towards some predetermined goal. The essence of the concept is in determining whether the
activity is achieving the desired results".
In the words of J. L. Massie, "Control is the process that measures current performance and
guides it towards some predetermined goals."
In the words of Henry Fayol, "Control consists in verifying whether everything occurs in
conformity with the plan adopted, the instructions issued and the principles established. Its
object is to find out the weakness and errors in order to rectify them and prevent recurrence. It
operates on everything, i.e., things, people and actions".
Steps in Control Process
There are three basic steps in a control process:
1. Establishing standards
2. Measuring and comparing actual results against standards
3. Taking corrective action.
