Assertion: Controlling aims to ensure that resources are used effectively and efficiently to achieve predetermined goals..
Reasoning: Controlling is both a backward looking as well as forward looking function.
Reasoning: Controlling is both a backward looking as well as forward looking function.
Answer & explanation
Correct answer: option 2
Controlling also ensures that an organisation’s resources are being used effectively and efficiently for the achievement of predetermined goals. Controlling is, thus, a goal-oriented function.
Planning and controlling are both backward-looking as well as a forward-looking function.
Planning and controlling are both backward-looking as well as a forward-looking function.