Which of the following is NOT an element of directing?

Budgeting

The correct answer is option (3)- Budgeting.

Budgeting  is not an element of directing. It is a technique of controlling.

Budgetary Control: Budgetary control is a technique of managerial control in which all operations are planned in advance in the form of budgets and actual results are compared with budgetary standards. This comparison reveals the necessary actions to be taken so that organisational objectives are accomplished. A budget is a quantitative statement for a definite future period of time for the purpose of obtaining a given objective. It is also a statement which reflects the policy of that particular period. It will contain figures of forecasts both in terms of time and quantities.

The process of directing involves guiding, coaching, instructing, motivating, leading the people in an organisation to achieve organisational objectives. Directing may broadly be grouped into four categories which are the elements of directing. These are:
(i) Supervision
(ii) Motivation
(iii) Leadership
(iv) Communication

• Supervision: It is an element of direction. It can be understood as a process as well as the functions performed by supervisor (a position at operative level). Supervision is very important as it is closely linked to overseeing the work, guiding and ensuring that targets are met by workers and employees.

• Motivation: Motivation is the process of stimulating people to action to accomplish desired goals of organisation. It is an internal feeling of an individual and leads to goal directed behaviour. Motivation is mainly based on needs of individuals. It helps individuals and groups in the organisation for improved performance.

• Leadership: Leadership is most important factor in the success of an enterprise. It is the process of influencing people to strive willingly for group objectives.

• Communication: Communication refers to process of exchange of ideas between or among persons and create understanding.