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SAI INTERNATIONAL SCHOOL
CLASS-12TH
BUSINESS STUDIES
CHAPTER -8 Controlling
TOPIC: Meaning, Importance and Limitations of Controlling
(LESSON - 28)
Meaning of Controlling
Controlling is one of the important functions of a manager. In order to
seek planned results from the subordinates, a manager needs to
exercise effective control over the activities of the subordinates. In
other words, controlling means ensuring that activities in an
organization are performed as per the plans. Controlling also ensures
that an organization’s resources are being used effectively and
efficiently for the achievement of predetermined goals. Controlling is,
thus, a goal-oriented function.
Controlling function of a manager is a pervasive function. It is a primary
function of every manager. Managers at all levels of management- top,
middle and lower-need to perform controlling functions to keep a
control over activities in their areas. Moreover, controlling is as much
required in an educational institution, military, hospital, and a club as in
any business organization.
Controlling should not be misunderstood as the last function of
management. It is a function that brings back the management cycle
back to the planning function. The controlling function finds out how
far actual performance deviates from standards, analyses the causes of
