Consider the following statements about controlling:
(A) Controlling is a goal-oriented function.
(B) Controlling helps in keeping a track on the progress of activities.
(C) Managerial control implies the measurement of accomplishment against the standard and the correction of standards to assure attainment of objectives.
(D) Controlling is as much required in a club as in a business organisation.
(E) Controlling is a function that brings the management cycle back to the directing function.
How many of the above statements are correct?
Answer & explanation
Correct answer: option 2
The correct answer is Option (2) → Three
(A) Controlling is a goal-oriented function. — Correct. Controlling ensures that resources are used for predetermined goals. So it is a goal-oriented function.
(B) Controlling helps in keeping a track on the progress of activities. — Correct. Controlling helps in keeping a track on the progress of activities and keeps them in line with standards.
(C) Managerial control implies the measurement of accomplishment against the standard and the correction of standards to assure attainment of objectives. — Incorrect. Managerial control means measuring accomplishment against the standard and correcting the deviations to attain objectives. The word ‘standards’ in place of ‘deviations’ makes the statement wrong.
(D) Controlling is as much required in a club as in a business organisation. — Correct. Controlling is a pervasive function. A club, school or hospital needs it as much as a business.
(E) Controlling is a function that brings the management cycle back to the directing function. — Incorrect. Controlling brings the management cycle back to the planning function, because its findings help in better planning.
NCERT (2026-27 Edition): “It is quite clear from the example that all managers need to manage situations intelligently and take corrective action before any damage is done to the business. Controlling function of management comes to the rescue of a manager here. It not only helps in keeping a track on the progress of activities but also ensures that activities conform to the standards set in advance so that organisational goals are achieved.”
“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.” “Managerial Control implies the measurement of accomplishment against the standard and the correction of deviations to assure attainment of objectives according to plans. Koontz and O’ Donnel” |

