What is Controlling?
Controlling consists of verifying whether everything occurs in confirmities with the plans adopted, instructions issued and principles established. Controlling ensures that there is effective and efficient utilization of organizational resources so as to achieve the planned goals. Controlling measures the deviation of actual performance from the standard performance, discovers the causes of such deviations and helps in taking corrective actions
According to Brech, â€œControlling 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 experience as is gained as a contribution to possible future needs.â€
According to Donnell, â€œJust as a navigator continually takes reading to ensure whether he is relative to a planned action, so should a business manager continually take reading to assure himself that his enterprise is on right course.â€
Controlling has got two basic purposes
It facilitates co-ordination
It helps in planning
Features of Controlling Function
Following are the characteristics of controlling function of management-
Controlling is an end function- A function which comes once the performances are made in confirmities with plans.
Controlling is a pervasive function- which means it is performed by managers at all levels and in all type of concerns.
Controlling is forward looking- because effective control is not possible without past being controlled. Controlling always look to future so that follow-up can be made whenever required.
Controlling is a dynamic process- since controlling requires taking reviewal methods, changes have to be made wherever possible.
Controlling is related with planning- Planning and Controlling are two inseperable functions of management. Without planning, controlling is a meaningless exercise and without controlling, planning is useless. Planning presupposes controlling and controlling succeeds planning.