Consider the following statements about controlling:
(A) The controlling function finds out how far actual performance deviates from standards and analyses the causes of such deviations.
(B) Controlling ensures that an organisation’s resources are being used effectively and efficiently for the achievement of predetermined goals.
(C) Controlling is a goal-oriented function of management.
(D) Controlling means ensuring that activities in an organisation are performed as per the orders of the superior.
Which of the statements given above are correct?
Choose the correct answer from the options given below:
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → (A), (B) and (C) only
(A) The controlling function finds out how far actual performance deviates from standards and analyses the causes of such deviations. — Correct. Controlling finds the deviations and their causes. It then tries to take corrective action.
(B) Controlling ensures that an organisation’s resources are being used effectively and efficiently for the achievement of predetermined goals. — Correct. By keeping activities in line with plans, controlling sees that resources are used effectively and efficiently.
(C) Controlling is a goal-oriented function of management. — Correct. Controlling works to achieve predetermined goals, so it is goal-oriented.
(D) Controlling means ensuring that activities in an organisation are performed as per the orders of the superior. — Incorrect. Controlling means ensuring that activities are performed as per the plans. Performance is judged against the plan and its standards, and not against a superior’s orders.
NCERT (2026-27 Edition):
“Meaning of Controlling … Controlling should not be misunderstood as the last function of management. It is a function that brings back the management cycle back to the planning function. The controlling function finds out how far actual performance deviates from standards, analyses the causes of such deviations and attempts to take corrective actions based on the same. …” |
