Which is not the traditional technique of controlling ?

Ratio Analysis

The correct answer is option (3) : Ratio Analysis

The traditional technique of controlling that is not typically considered one of the traditional control techniques is:

(3) Ratio Analysis

The traditional techniques of controlling generally include methods like personal observation, statistical reports, and budgetary control. Ratio analysis, on the other hand, is more commonly associated with financial analysis and decision-making rather than being a primary control technique. While it can be used as a tool for evaluating financial performance, it is not typically categorized as a traditional control method.