Arrange the steps of the controlling process in a logical sequence.

(A) Corrective action might involve training of employees if the production target could not be met.
(B) Setting standards of performance
(C) Performance of a worker in terms of units produced is measured against the standard output.
(D) Critical point control and management by exception should be used in case of deviations.

Choose the correct answer from the options given below:

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

The correct answer is Option (4) → (B), (C), (D), (A)

The logical sequence of the controlling process is as follows:

1. (B) Setting standards of performance – Establish benchmarks or expected results.

2. (C) Measuring actual performance – Compare actual work (e.g., units produced) with standards.

3. (D) Comparing performance and analyzing deviations – Identify variations using critical point control and management by exception.

4. (A) Taking corrective action – Implement measures like training or process improvement to correct deviations.