Given below are two statements: one is labelled as Assertion (A) and the other is labelled as Reason (R).
Assertion (A): A good control system helps to review and revise the standards of performance.
Reason (R): An efficient control system keeps a careful check on the changes taking place in the organisation and in the environment.
In the light of the above statements, choose the correct answer from the options given below:
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → Both (A) and (R) are true and (R) is the correct explanation of (A).
Assertion (A): A good control system helps to review and revise the standards of performance. — True. A good control system lets management check whether the standards are accurate and objective. Where they are not, the standards are reviewed and revised.
Reason (R): An efficient control system keeps a careful check on the changes taking place in the organisation and in the environment. — True. An efficient control system watches the changes inside the firm and outside it.
Why R explains A?
When the control system watches these changes, it finds out when a standard no longer suits the new conditions. Because management learns of the change, it can review that standard and revise it in light of the change. So the careful check in R is what makes the revision in A possible.
NCERT (2026-27 Edition): “(ii) Judging accuracy of standards: A good control system enables management to verify whether the standards set are accurate and objective. An efficient control system keeps a careful check on the changes taking place in the organisation and in the environment and helps to review and revise the standards in light of such changes.” |