Controlling an important function of management

                                                          Controlling 

Controlling is an important function of management . It is an
essential feature of scientific management . In simple words,
controlling means to see whether the activities have been or
being performed in conformity with the plans or not ?

Thus controlling is a comparison of the actual results with
 the targets and objectives , identification of variation between
the two , if any , and taking corrective measures so that objects
set are achieved.
             
                   Haimann has defined controlling as :

"Control is a process of checking to determine whether
 or not, proper progress is being made towards the 
objectives and goals and taking action, if  necessary ,
 to correct , any deviation."
     

The process of control consists of the following steps :

1) Defining the objectives and standards.

2) Determination of strategic point of control.

3) Measurement of actual performance.

4) Comparison of actual performance with the standards or objectives set.

5) Determination of difference between the two and reasons for the same .

6) Taking corrective measures so that the standards or objectives are attained.
                                     

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