• Controlling is a systematic exercise which is called as a process of
checking actual performance against the standards or plans with a
view to ensure adequate progress and also recording such experie
as is gained as a contribution to possible future needs.
, Characteristics
• Controlling is an end function – It is a function, which comes once the
performances are made in conformity with plans.
• Controlling is a pervasive function – It is a pervasive function because it is
performed by managers at all levels and in all type of concerns.
• Controlling is backward as well as forward looking – Effective control is n
possible without past being controlled. Controlling always look to future so
that follow-up can be made, whenever required.
• Controlling is a dynamic process – Controlling requires taking revival
methods, changes have to be made wherever possible. Focus has to be on
controlling all the time, which makes it a dynamic function.
• Controlling is related with Planning – Planning and Controlling are two
inseparable functions of management. Without planning, controlling is a
meaningless exercise and without controlling, planning is useless. Planning
presupposes controlling and controlling succeeds planning.