Arrange the following steps in correct order of controlling process:
A. Taking Corrective Action
B. Analysing Deviations
C. Measurement of Actual Performance
D. Comparing Actual Performance with the Standard
Choose the correct answer from the options given below:
Answer & explanation
Correct answer: option 2
The correct answer is Option (2) → C, D, B, A
(C) Measurement of Actual Performance — first of the four. What the firm actually achieved is measured. The measure is taken in the same units as the standard, and as far as possible without personal bias.
(D) Comparing Actual Performance with the Standard — second. The two figures are set against each other, and the difference between them is the deviation.
(B) Analysing Deviations — third. The causes of the deviation are traced. The manager attends first to the key result areas, and to the deviations that are larger than the acceptable range.
(A) Taking Corrective Action — last. The fault is put right. If the standard itself was unrealistic, the standard is revised instead.
NCERT (2026-27 Edition): “Controlling Process Controlling is a systematic process involving the following steps. |