Controlling is a backward-looking function. Which of the following statements are correct considering the statement?
(A) Controlling is like a postmortem of past activities.
(B) Controlling helps in efficient use of resources.
(C) Controlling creates an atmosphere of order and discipline in the organisation.
(D) Controlling is prescriptive activity.
Choose the correct answer from the options given below:
Answer & explanation
Correct answer: option 3
The correct answer is Option (3) → (A) only
(A) Controlling is like a postmortem of past activities. — Shows controlling looking back (Correct). Controlling is called backward-looking because it checks work already done. A postmortem examines what has already happened. In the same way, controlling examines past performance to find the deviations from the standards.
(B) Controlling helps in efficient use of resources. — Does not show controlling looking back (Incorrect). This is true, but it is a benefit of controlling, not the reason it is called backward-looking.
(C) Controlling creates an atmosphere of order and discipline in the organisation. — Does not show controlling looking back (Incorrect). This too is a benefit of controlling. It says nothing about checking past work.
(D) Controlling is prescriptive activity. — Does not show controlling looking back (Incorrect). The statement is also wrong. Planning is prescriptive, as it lays down what should be done. Controlling is evaluative, as it judges what has been done.
NCERT (2026-27 Edition): “Relationship between Planning and Controlling … It is often said that planning is looking ahead while controlling is looking back. However, the statement is only partially correct. Plans are prepared for future and are based on forecasts about future conditions. Therefore, planning involves looking ahead and is called a forward-looking function. On the contrary, controlling is like a postmortem of past activities to find out deviations from the standards. In that sense, controlling is a backward-looking function. …” “Planning is basically an intellectual process involving thinking, articulation and analysis to discover and prescribe an appropriate course of action for achieving objectives. Controlling, on the other hand, checks whether decisions have been translated into desired action. Planning is thus, prescriptive whereas, controlling is evaluative.” |