Consider the following statements about the fourth step of the controlling process, analysing deviations:
(A) Determining the acceptable range of deviations is a part of analysing deviations.
(B) Revealing the deviation between actual and desired results is a part of analysing deviations.
(C) Finding the causes from which deviations originate is a part of analysing deviations.
(D) Revising the standards when a deviation cannot be corrected through managerial action is a part of analysing deviations.
(E) Identifying the deviations that demand managerial attention is a part of analysing deviations.
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), (C) and (E) only
(A) Determining the acceptable range of deviations is a part of analysing deviations. — Correct. Some deviation can be expected in all activities. So the manager first fixes the acceptable range of deviations.
(B) Revealing the deviation between actual and desired results is a part of analysing deviations. — Incorrect. Revealing the gap between actual and desired results is the work of Step 3, comparison of actual performance with standards.
(C) Finding the causes from which deviations originate is a part of analysing deviations. — Correct. Deviations may have many causes. The manager must find the exact cause, or the right corrective action may not be possible.
(D) Revising the standards when a deviation cannot be corrected through managerial action is a part of analysing deviations. — Incorrect. Revising the standards when a deviation cannot be corrected is part of Step 5, taking corrective action.
(E) Identifying the deviations that demand managerial attention is a part of analysing deviations. — Correct. Only some deviations need the manager’s attention. These are identified first and then analysed for their causes.
NCERT (2026-27 Edition):
NCERT (2026-27 Edition): “… beyond the control of the organisation. …” |

