Read the following statements and mark the correct answer.

Assertion: Controlling helps to reduce wastage and spoilage of resources.
Reasoning: An efficient control system does not create an atmosphere of order and discipline in the organisation.

Assertion (A) is true but Reasoning (R) is not correct.

The correct answer is Option 3- Assertion (A) is true but Reasoning (R) is not correct.

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 does not create an atmosphere of order and discipline in the organization. This statement is false. An effective control system establishes clear guidelines and procedures, leading to a more organized and disciplined work environment.

Thus, the correct answer is assertion is true but reason is false.