Which of the following are the correct statements in the context of controlling?

(A) Controlling is a function that brings back the management cycle back to the planning function.
(B) Controlling helps in the formulation of future plans.
(C) Controlling is only backward looking function.
(D) Controlling is a pervasive function.

Choose the correct answer from the options given below:

(A), (B) and (D) only

The correct answer is Option (1) → (A), (B) and (D) only

(A) Controlling is a function that brings back the management cycle back to the planning function. (Correct). Controlling compares actual performance with plans, highlights deviations, and provides feedback for future planning, thereby completing the management cycle.
(B) Controlling helps in the formulation of future plans. (Correct). By pointing out weaknesses and successes, controlling provides valuable insights for making better plans in the future.
(C) Controlling is only backward looking function. (Incorrect). While controlling does look at past performance, it is not only backward looking; it is also forward looking because it helps in preventing future deviations and improving plans.
(D) Controlling is a pervasive function. (Correct). Controlling is required at all levels (top, middle, supervisory) and in all departments of the organization.