Consider the following statements about analysing deviations:
(A) Analysing deviations is the step that follows the comparison of actual performance with standards.
(B) Inadequacy of resources can be a cause of deviations.
(C) The deviations and their causes are reported, and corrective action is taken at the top level.
(D) Analysing deviations is the final step in the controlling process.
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) and (B) only
(A) Analysing deviations is the step that follows the comparison of actual performance with standards. — Correct. Analysing deviations is the fourth step. It comes right after comparison of actual performance with standards.
(B) Inadequacy of resources can be a cause of deviations. — Correct. Deviations may have many causes. Inadequacy of resources is one of them, along with unrealistic standards and a defective process.
(C) The deviations and their causes are reported, and corrective action is taken at the top level. — Incorrect. Deviations and their causes are reported, and corrective action is taken at the appropriate level. That level need not be the top.
(D) Analysing deviations is the final step in the controlling process. — Incorrect. The final step is taking corrective action. Analysing deviations comes just before it.
NCERT (2026-27 Edition): “Controlling Process Controlling is a systematic process involving the following steps. Step 4: Analysing Deviations: …
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