Read the following statements and mark the correct answer.

Assertion (A): Controlling helps to reduce wastage and spoilage of resources.
Reason (R): An efficient control system creates an atmosphere of order and discipline in the organization.

Both A and R are true but R is not the correct explanation of A

The correct answer is option 2- Both A and R are true but R is not the correct explanation of A.

Assertion (A): Controlling helps to reduce wastage and spoilage of resources. This is true. Making efficient use of resources: By exercising control, a manager seeks to reduce wastage and spoilage of resources. Each activity is performed in accordance with predetermined standards and norms. This ensures that resources are used in the most effective and efficient manner.

Reason (R): An efficient control system creates an atmosphere of order and discipline in the organization. This is true. Controlling creates an atmosphere of order and discipline in the organisation. It helps to minimise dishonest behaviour on the part of the employees by keeping a close check on their activities.

Thus, Both A and R are true but R is not the correct explanation of A.