Identify the correct sequence of controlling process

(A) Identifying the deviations from the standards established.
(B) Measuring the performance of the employees.
(C) If there are deviations, corrective action is called for.
(D) Establishment of standards or targets against which the actual performance is measured.

Choose the correct answer from the options given below:

(D), (B), (A), (C)

The correct answer is Option (3) → (D), (B), (A), (C)

(D) Establishment of standards or targets against which the actual performance is measured: This is the first step in controlling; standards act as benchmarks for evaluation.
(B) Measuring the performance of the employees: The next step is to measure actual performance through reports, observation, or records.
(A) Identifying the deviations from the standards established: After measurement, actual performance is compared with standards to identify any deviations.
(C) If there are deviations, corrective action is called for: Finally, corrective actions are taken to remove deviations and ensure future performance meets the standards.