“Planning and Controlling are inseparable twins of Management”. Based on this statement
Match the following relationship between planning and controlling
| List-I (Planning Characteristics) | List-II (Controlling Characteristics) |
| (A) Planning is prescriptive | (I) Controlling is easier and more effective |
| (B) Planning is looking ahead | (II) Controlling compels events to conform to plans |
| (C) Planning based on facts | (III) Controlling is Evaluative |
| (D) Planning based on articulated programmes | (IV) Controlling is looking back |
Choose the correct answer from the options given below:
Answer & explanation
Correct answer: option 4
The correct answer is Option (4) → (A) - (III), (B) - (IV), (C) - (I), (D) - (II)
(A) Planning is prescriptive — this matches (III) Controlling is Evaluative. Planning lays down in advance what should be done. Controlling later judges whether it was done as laid down. One prescribes, the other evaluates.
(B) Planning is looking ahead — this matches (IV) Controlling is looking back. Planning deals with the future. Controlling checks performance that has already taken place. Yet the two meet, because what controlling finds is used to make better plans.
(C) Planning based on facts — this matches (I) Controlling is easier and more effective. When plans rest on facts, the standards drawn from them are realistic. Actual work can then be measured against them easily and fairly.
(D) Planning based on articulated programmes — this matches (II) Controlling compels events to conform to plans. Planning sets out consistent, well-joined programmes. Controlling then makes sure that events follow those programmes.
NCERT (2026-27 Edition): “Relationship between Planning and Controlling … Planning seeks consistent, integrated and articulated programmes while controlling seeks to compel events to conform to plans.” “Planning is basically an intellectual process involving thinking, articulation and analysis to discover and prescribe an appropriate course of action for achieving objectives. Controlling, on the other hand, checks whether decisions have been translated into desired action. Planning is thus, prescriptive whereas, controlling is evaluative.” “It is often said that planning is looking ahead while controlling is looking back. …” “Thus, planning and controlling are interrelated and, in fact, reinforce each other in the sense that |