![]() ![]() Controlling is a dynamic process – Controlling requires taking revival methods, changes have to be made wherever possible.Controlling always look to future so that follow-up can be made, whenever required. Controlling is backward as well as forward looking – Effective control is not possible without past being controlled.Controlling is a pervasive function – It is a pervasive function because it is performed by managers at all levels and in all type of concerns.Controlling is an end function – It is a function, which comes once the performances are made in conformity with plans.In this guide, you will learn the following point about controllingĪccording to Brech, Controlling 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. ![]() Controlling is performed at the, upper, middle and lower levels of the management. It helps in taking corrective actions by the manager, in the given timeline, in order to avoid contingencies and losses. Management needs to monitor and evaluate the activities at all levels. It is a process of comparing the actual performance with the set standards of the company to ensure that activities are performed according to the plans and if not then taking corrective action. The information collected during the control function provides the basis of planning the future actions of the firm.Controlling is a primary goal-oriented function of management in an organization. Planning and control are very interlinked and interdependent functions of management. Q: _ provides the information for planning.Īns: The correct answer is A. Question on Relationship between Planning and Control It is the objective of both these functions to combine and achieve the business objectives and goals of the firm. The past cannot be changed or controlled, we can only focus on controlling the future. And control too is a forward-looking activity. 4] Both are Forward-Looking Functionsīoth planning and control are concerned with the future activities of the firm. Say if the standard is 900 units, then the managers step in to correct this deviation from the standard. Is this a good statistic? The only way we can compare is if a plan and standards are in place. For example, the workers made 800 units in one day. Hence the relationship between planning and control is that of interdependence. Planning is only done on paper, it has to be translated into actions.Īnd it is controlling by managers that ensure that these plans are implemented correctly and produce the desired results. Similarly, planning is also dependent on the control function. Without a yardstick for comparison, there is no point of the control function. So they always co-exist as one larger function.Ĭontrolling actually involves comparing actual performance with the plans, and without any plans, it will be unable to do so. Planning and control are actually part of one integral function. 3] They are Interdependent and Interlinked It directs the course of planning and points out the areas where further planning is necessary. While planning originates control, control will help sustain the planning function. Learn more about Principles of Control here in detail 2] Controlling sustains PlanningĪnother important point of the relationship between planning and control is that it is a two-way street. So without planning there is no need for control. It is basically controlling that all activities are going according to the plan. The aim of planning is to bridge the gap between where the firm is and where it wishes to be.Ĭontrol on the other hand only starts after planning. It decides what is to be done, who will do it when it will be done etc. Planning is the most basic function of a firm. Let us take a look at some points that better explain the relationship between planning and control. Responsibility Accounting, Management Audit and Pert and CPM.In practicality, planning and control are interdependent. So while planning sets the course of the firm, control will observe the deviations from such a course and try and take remedial actions to correct the course. And controlling ensures that the activities of the firm conform to these plans, goals, objectives etc. Planning sets the philosophy and the guidelines on which the company operates. This means that we cannot tell when the planning function ends and the control functions begin. They are in fact parts of one integral function and it can be quite difficult to separate the two. Planning and control are the two sides of the same coin. Relationship between Planning and Control ![]()
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