Which of the following statements are true about controlling?
A. Controlling is forward looking function
B. Controlling improves future planning
C. Controlling is a pre-requisite for planning
D. Controlling is prescriptive
E. Controlling is required only at lower level
Choose the correct answer from the options given below:
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → A and B only
(A) Controlling is forward looking function — True. Corrective action taken in controlling aims to improve future performance. So controlling is both backward looking and forward looking.
(B) Controlling improves future planning — True. Controlling improves future planning by giving information drawn from past experience.
(C) Controlling is a pre-requisite for planning — False. It is the other way round. Planning is a prerequisite for controlling, because planning gives the standards.
(D) Controlling is prescriptive — False. Planning is prescriptive. Controlling is evaluative.
(E) Controlling is required only at lower level — False. Controlling is a pervasive function. Managers at all levels, top, middle and lower, perform it.
NCERT (2026-27 Edition): “Relationship between Planning and Controlling … 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. However, it should be understood that planning is guided by past experiences and the corrective action initiated by control function aims to improve future performance. Thus, planning and controlling are both backward-looking as well as a forward-looking function.” “Thus, planning and controlling are interrelated and, in fact, reinforce each other in the sense that 1. Planning based on facts makes controlling easier and effective; and 2. Controlling improves future planning by providing information derived from past experience.” “Planning is clearly a prerequisite for controlling. It is utterly foolish to think that controlling could be accomplished without planning. Without planning there is no predetermined understanding of the desired performance. …” “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.” “Controlling function of a manager is a pervasive function. It is a primary function of every manager. Managers at all levels of management— top, middle and lower-need to perform controlling functions to keep a control over activities in their areas. …” |