Meaning of Controlling Class 12, Meaning of Controlling in Management, Controlling Meaning in Hindi

Опубликовано: 14 Апрель 2025
на канале: Commerce Classes Gourav Miglani Aol

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CONTROLLING
Controlling: Definition
Controlling means ensuring that activities in an organisation are performed as per the plans.

Importance of Controlling

It helps in accomplishing organisational goals by constantly monitoring the performance of the employees and bringing to light the deviations, if any, and taking appropriate corrective action.
It helps the business managers to judge the objectivity and accuracy of the standards.
It seeks to make efficient use of resources.
It seeks to motivate the employees and helps them in giving a better performance.
It creates an atmosphere of order and discipline in the organisation.
It facilitates coordination in action by providing direction to all activities within and among departments.

Features of Controlling

It is a goal-oriented function.
It is a pervasive function as it is used in the organisations of varying types and sizes.
It is considered to be a forward looking function as it helps to improve the planning by providing valuable feedback for reviewing and revising the standards.
It is considered to be a backward looking function as it is like the post mortem of the past activities to ascertain the deviations if any.
It is not the last function of management as it brings the management cycle back to the planning function.

Steps Involved in the Controlling Process

Setting performance standards in clear, specific and measurable terms.
Measurement of actual performance as far as possible in the same units in which standards are set.
Comparing actual performance with standards to identify deviations if any.
Analysing deviations through critical point control and management by exception approaches to identify the causes for their occurrence.
Taking corrective action whenever the deviation occurs beyond the permissible limits so that it does not reoccur in future.

Relationship between Planning and Controlling

Planning without controlling is useless and controlling without planning is blind.
Planning provides the basis of controlling by setting the standards in advance. In the absence of these standards, managers will not know what all activities have to be controlled.
Planning is prescriptive in nature whereas, controlling is evaluative.
Thus, planning and controlling are interrelated and interdependent. As planning is based on facts, it makes controlling easier and effective whereas controlling helps to improve future planning by providing valuable information derived from the past experiences.

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