Which step of controlling states that "performance should be measured in an objective and reliable manner"?

Measurement of Actual Performance

The correct answer is Option (3) → Measurement of Actual Performance

• In the controlling process, once performance standards are set, the next step is to measure the actual performance.

• This step emphasizes that performance should be measured in an objective and reliable manner, using quantitative indicators wherever possible (e.g., sales figures, production units, cost per unit).