Given below are two statements: one is labelled as Assertion (A) and the other is labelled as Reason (R).
Assertion (A): Controlling is the last function of management, and the management process ends with it.
Reason (R): Controlling finds out how far actual performance deviates from standards and analyses the causes of such deviations.
In the light of the above statements, choose the correct answer from the options given below:
Answer & explanation
Correct answer: option 4
The correct answer is Option (4) → (A) is false but (R) is true.
Assertion (A): Controlling is the last function of management, and the management process ends with it. — False. Controlling should not be seen as the last function. It brings the management cycle back to planning, so the process goes on.
Reason (R): Controlling finds out how far actual performance deviates from standards and analyses the causes of such deviations. — True. Controlling finds the deviations and their causes and then tries to correct them. The problems it finds are used to improve future plans, which is why the cycle does not end.
NCERT (2026-27 Edition): “Meaning of Controlling … 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 such deviations and attempts to take corrective actions based on the same. This process helps in formulation of future plans in the light of the problems that were identified and, thus, helps in better planning in the future periods. Thus, controlling only completes one cycle of management process and improves planning in the next cycle.” |