Assertion: Controlling helps to reduce wastage and spoilage of resources.

Reasoning: An efficient control system creates an atmosphere of order and discipline in the organisation.

Both Assertion (A) and reasoning (R) are correct and but R is not the correct explanation of A.

The correct answer is Option 2: Both Assertion (A) and reasoning (R) are correct and but R is not the correct explanation of A.

Assertion (A): Controlling helps to reduce wastage and spoilage of resources. This statement is true. Controlling involves monitoring and regulating activities to ensure optimal resource utilization. By preventing misuse and inefficiencies, controlling helps minimize resource wastage and spoilage.

Reasoning (R): An efficient control system creates an atmosphere of order and discipline in the organization. This statement is also true.This statement is also true. An effective control system establishes clear guidelines and procedures, leading to a more organized and disciplined work environment.

However, reasoning (R) is does not give an explanation as to why controlling helps reduce wastage. While both the assertion and reasoning statements are individually true, the reasoning does not directly explain why controlling helps to reduce wastage and spoilage of resources. Instead, it describes a broader benefit of an efficient control system.