Controlling is a systematic process involving sequential steps. Choose the correct sequence of Steps of Controlling Process.
(A) Analysing deviations
(B) Measurement of actual performance
(C) Setting performance standards
(D) Comparison of actual performance with standards
Choose the correct answer from the options given below:
Answer & explanation
Correct answer: option 4
The correct answer is Option (4) → (C), (B), (D), (A)
(C) Setting performance standards — Step 1. The first step is to set standards. They are the benchmarks against which actual performance is measured.
(B) Measurement of actual performance — Step 2. Once the standards are set, the actual performance is measured in an objective and reliable manner.
(D) Comparison of actual performance with standards — Step 3. The actual performance is then compared with the standard to find the deviation.
(A) Analysing deviations — Step 4. Last, the deviations are analysed to find their causes, so that corrective action can follow.
NCERT (2026-27 Edition): “Summary … The process of control involves setting performance standards, measurement of actual performance, comparison of actual performance with standards, analysis of deviations and taking corrective action.” “Step 4: Analysing Deviations: Some deviation in performance can be expected in all activities. It is, therefore, important to determine the acceptable range of deviations. Also, deviations in key areas of business need to be attended more urgently as compared to deviations in certain insignificant areas. …” |
Note: The same/similar question has been asked in different years by NTA as per the details given below:
| 2026 | 2025 | 2024 | 2023 | 2022 |
| – | 15-05 S2 | 19-07 S1 17-05 S1 | – | – |