CONTROLLING

Controlling is the last phase in the process of management. It is concerned with monitoring the activities
through observation, evaluation and correction. All the other functions like planning, organising, staffing,
directing etc., cannot be performed effectively without performing the controlling function. All these
function starts with planning and end at controlling.
Meaning and Definition:
Controlling is a process of verifying and comparing the actual performance with expected performance
and taking corrective measures if there is any deviations from the planned course of action.
George Terry, Controlling is the process of determining what is to be accomplished, what is being
accomplished, evaluating the performance and if necessary, applying corrective measures so that
performance takes place according to plans in conformity with the standards.
William Scot, Controlling is the process which checks performance against standards. It makes
sure that organisational goals and objectives are being met.
Nature and characteristics of control:
Controlling function has the following characteristics:
1. Control is a managerial function:
Control is the function of every manager. He has to control the performance of his subordinates to
achieve the organisational goal.
2. Control is pervasive:
Control is important at all levels. Since planning is done at all levels of organisation, control is also
undertaken at all levels.
3. Control is forward looking:
Control aims at future since the past is already gone and cannot be controlled. But the past
experience is used to fix the future standards. Thus for the growth of organisation control is very
essential.
4. Control is dynamic process:
It is flexible not rigid. Control involves the continuous review of standard performance and taking
corrective actions if needed.
5. Control is action based:
Whenever the actual performance is not as per the standard performance, the corrective action
will be taken immediately. Therefore it is a action based function.
Importance and significance of control process:
1. Control provides basis for future action:
It helps the management to take corrective action if actual performance is not up to the mark. It
also helps not to repeat the mistake in future which has happened in past.
2. Control helps in decision making:
Continuous evaluation of performance forces the management to take corrective actions. SO right
decision is taken at right time.
3. Control ensures co-ordination:
Control is one of the device for achieving co-ordination among different department to and to
reach the goals of organisation.
4. Control facilitates evaluation of the efficiency and effectiveness: