What is Controlling in Business?

From president to supervisor, controlling is the function that is performed utmost carefully by ever’ manager. Control refers to the task of ensuring, that activities are producing the preset targets or goals. Controlling is aimed at monitoring the outcome of activities, reviewing feedback information about this outcome, and if necessary take corrective action. In the words of Anthony, control is “the process by which managers assure that recourses are obtained and used effectively and efficiently in the accomplishment of the organisational objectives”.

According to Haynes and Massie, control is any process that guides activity toward some predetermined goal. Hicks and Gullet content that “controlling is the process by which management sees if what did happen was what was supposed to h appen. If not, necessary adjustments are made” .

Koonts and O’doneel contends that “Managerial control implies the measurement of accomplishment against the standard, and the correction of deviations to assure attainment of objectives according to palns.”

Control function is closely connected to planning. In fact, control is an effective counterpart to planning. Planning and control are so entwined that it becomes almost impossible to determine where one leaves off and the other begin. Planning without corresponding controls are apt to hollow hopes.

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