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Controlling

NCERT Class 12 · Business Studies Based on NCERT Class 12 Business Studies textbook · Free CBSE study kit

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Chapter Notes

Overview
This chapter explains the controlling function of management, which ensures that actual activities conform to planned activities. It is a goal-oriented, pervasive function that completes the management cycle by feeding back into planning. The one big idea a student must walk away with is that controlling is not the last step but a forward-looking process that helps achieve organisational goals, judge accuracy of standards, and improve future planning.
Key Concepts (15)
Controlling
Controlling means ensuring that activities in an organisation are performed as per the plans, and that resources are used effectively and efficiently for the achievement of predetermined goals.
e.g. A manager checks daily production output against the target to ensure the factory meets its monthly goal.
Pervasive function
Controlling is a primary function of every manager at all levels of management—top, middle, and lower—and is required in all types of organisations such as educational institutions, military, hospitals, clubs, and business organisations.
e.g. A school principal monitors teacher attendance and student performance, just as a factory manager monitors production.
Goal-oriented function
Controlling is directed towards the achievement of organisational goals by measuring progress, identifying deviations, and taking corrective action.
e.g. A company sets a sales target of ₹10 crore; controlling ensures that actual sales are tracked and corrective steps are taken if sales fall short.
Standards
Standards are the criteria against which actual performance is measured; they serve as benchmarks towards which an organisation strives to work.
e.g. A standard could be 'produce 100 units per day' or 'reduce defects to 5 per 1000 pieces'.
Critical Point Control
Control should focus on key result areas (KRAs) which are critical to the success of an organisation; if anything goes wrong at these critical points, the entire organisation suffers.
e.g. In a manufacturing firm, a 5% increase in labour cost is more critical than a 15% increase in postal charges.
Management by Exception
An important principle of management control based on the belief that an attempt to control everything results in controlling nothing; only significant deviations beyond the permissible limit should be brought to the notice of management.
e.g. If the plan allows a 2% increase in labour cost, only an increase beyond 2% is reported to management.
Deviations
The difference between actual performance and the standard set; deviations may be within acceptable range or significant, requiring corrective action.
e.g. If the standard output is 100 units and actual output is 95 units, the deviation is 5 units.
Corrective action
The final step in the controlling process where managers take steps to correct deviations that go beyond the acceptable range, such as training employees, assigning additional resources, or revising standards.
e.g. If a project is behind schedule, the manager may assign extra workers and permit overtime work.
Quantitative standards
Standards set in numerical terms such as cost, revenue, units produced, time spent, etc., making comparison with actual performance easier.
e.g. A standard of '₹50,000 cost per month' or '500 units sold per week'.
Qualitative standards
Standards set in non-numerical terms such as improving goodwill, employee motivation, or customer satisfaction; these are harder to measure.
e.g. A fast-food chain sets a standard of 'customer wait time at table less than 2 minutes' to measure customer satisfaction.
Sample checking
A technique of measuring performance where only a few items from a batch are checked for quality, used in large organisations where checking every piece is not feasible.
e.g. In a car factory, one out of every 50 cars is tested for safety features.
Planning
An intellectual process involving thinking, articulation, and analysis to prescribe an appropriate course of action for achieving objectives; it is prescriptive and forward-looking.
e.g. A company plans to launch a new product by next year with a budget of ₹2 crore.
Relationship between Planning and Controlling
Planning and controlling are inseparable twins of management; planning provides the standards for controlling, and controlling improves future planning by providing feedback.
e.g. A sales plan sets a target of 1000 units; controlling reveals that only 800 were sold, so the next plan is adjusted to 900 units with better marketing.
Importance of Controlling
Controlling helps in accomplishing organisational goals, judging accuracy of standards, making efficient use of resources, improving employee motivation, ensuring order and discipline, and facilitating coordination in action.
e.g. A control system that tracks employee performance motivates them to work better and reduces wastage.
Limitations of Controlling
Controlling suffers from difficulty in setting quantitative standards, little control on external factors, resistance from employees, and being a costly affair.
e.g. A small company cannot afford an expensive control system like CCTV monitoring for every employee.
How It Works
Controlling Process
  1. Step 1: Setting performance standards — establish criteria (quantitative or qualitative) against which actual performance will be measured.
  2. Step 2: Measurement of actual performance — use techniques like personal observation, sample checking, performance reports, or ratio analysis to measure performance objectively.
  3. Step 3: Comparing actual performance with standards — identify deviations between actual and desired results.
  4. Step 4: Analysing deviations — determine the acceptable range of deviations using Critical Point Control and Management by Exception; identify causes such as unrealistic standards, defective processes, or environmental factors.
  5. Step 5: Taking corrective action — if deviations exceed permissible limits, take action like training, assigning extra resources, or revising standards.
💡 Students often forget that Step 4 (Analysing deviations) includes both identifying the acceptable range AND finding the root cause of significant deviations. Also, corrective action may involve revising standards, not just fixing performance.
How Planning and Controlling Reinforce Each Other
  1. Planning based on facts makes controlling easier and effective.
  2. Controlling improves future planning by providing information derived from past experience.
  3. Planning is prescriptive (forward-looking), controlling is evaluative (backward-looking), but both are backward-looking and forward-looking together.
💡 Students often think planning is only forward-looking and controlling only backward-looking. The chapter explicitly says both are both — planning uses past experiences, and controlling aims to improve future performance.
Exam Traps — Don't Make These Mistakes
⚠ Confusing 'Controlling is the last function'
✗ Controlling is the last function of management because it comes after planning, organising, staffing, and directing.
→ The chapter clearly states that controlling should not be misunderstood as the last function; it brings the management cycle back to planning, making it a continuous process.
✓ Controlling is not the last function; it is a function that brings the management cycle back to planning, thus it is a continuous and forward-looking process.
⚠ Mixing up Critical Point Control and Management by Exception
✗ Critical point control means focusing only on significant deviations, and management by exception means focusing on key result areas.
→ These are swapped. Critical point control focuses on key result areas (KRAs) critical to success; management by exception focuses only on significant deviations beyond the permissible limit.
✓ Critical point control focuses on key result areas (KRAs) critical to success; management by exception focuses only on significant deviations beyond the permissible limit.
⚠ Omitting 'analysing deviations' as a separate step
✗ The controlling process has four steps: setting standards, measuring performance, comparing, and taking corrective action.
→ The chapter lists five steps; 'analysing deviations' is a distinct step (Step 4) that involves determining the acceptable range and identifying causes of deviations.
✓ The controlling process has five steps: (1) Setting performance standards, (2) Measurement of actual performance, (3) Comparison of actual performance with standards, (4) Analysing deviations, and (5) Taking corrective action.
⚠ Thinking controlling is only backward-looking
✗ Planning is looking ahead and controlling is looking back.
→ The chapter says this statement is only partially correct. Planning is guided by past experiences, and corrective action from controlling aims to improve future performance. Both are backward-looking and forward-looking.
✓ Planning and controlling are both backward-looking and forward-looking functions. Planning uses past experiences, and controlling improves future performance.
⚠ Confusing 'standards' with 'plans'
✗ Standards are the same as plans.
→ Standards are specific criteria or benchmarks set within a plan against which actual performance is measured. Plans are broader programmes of action.
✓ Standards are the criteria or benchmarks set in advance (as part of planning) against which actual performance is measured in controlling.
Compare & Contrast
Nature of function
Planning
Controlling
Planning is prescriptive (decides what to do), while controlling is evaluative (checks whether decisions have been translated into desired action).
Focus area
Critical Point Control
Management by Exception
Critical point control focuses on key result areas (KRAs) critical to success; management by exception focuses only on significant deviations beyond the permissible limit.
Measurability
Quantitative standards
Qualitative standards
Quantitative standards are set in numerical terms (e.g., cost, units) and are easier to compare; qualitative standards are set in non-numerical terms (e.g., goodwill, motivation) and are harder to measure.
Exam Focus
Marks pattern: Typically 1 MCQ (1 mark), 1 Very Short Answer (1 mark), 1 Short Answer (3-4 marks), and 1 Long Answer (5-6 marks) — total around 10-12 marks.
Most asked: Steps in the controlling process · Relationship between planning and controlling · Importance and limitations of controlling · Critical point control and management by exception · Techniques of controlling (traditional and modern)
Don't skip: Explain the steps in the controlling process (5-6 marks); Discuss the relationship between planning and controlling (5-6 marks); Explain the importance and limitations of controlling (5-6 marks); Distinguish between critical point control and management by exception (3-4 marks)
One-Line Revision (read aloud before the exam)
  1. Controlling ensures that actual activities conform to planned activities and resources are used effectively and efficiently.
  2. Controlling is a pervasive function performed by managers at all levels in all types of organisations.
  3. Controlling is not the last function; it brings the management cycle back to planning.
  4. The first step in controlling is setting performance standards, which can be quantitative or qualitative.
  5. Measurement of actual performance should be objective and in the same units as standards.
  6. Comparison of actual performance with standards reveals deviations.
  7. Critical point control focuses on key result areas (KRAs) critical to success.
  8. Management by exception focuses only on significant deviations beyond the permissible limit.
  9. Corrective action may involve training, assigning extra resources, or revising standards.
  10. Planning and controlling are inseparable twins of management.
  11. Planning is prescriptive; controlling is evaluative.
  12. Both planning and controlling are backward-looking and forward-looking functions.
  13. Importance of controlling includes accomplishing goals, judging accuracy of standards, efficient resource use, employee motivation, order and discipline, and coordination.
  14. Limitations of controlling include difficulty in setting quantitative standards, little control on external factors, employee resistance, and high cost.
  15. Standards should be flexible enough to be modified due to changes in internal and external environment.
  16. Sample checking is used in large organisations to measure performance when checking every item is not feasible.

MCQs — 10 Questions with Answers

Q1. Which statement best defines controlling in management?

  • A. Controlling is ensuring that activities are performed as per plans and resources are used effectively to achieve predetermined goals. ✓
  • B. Controlling is the final function of management that ends the management cycle.
  • C. Controlling is only the responsibility of top-level management.
  • D. Controlling is a function that prevents employees from working freely.

Answer: A — Controlling is a goal-oriented function that ensures activities match plans and resources are used efficiently; it is not the last function and is the responsibility of managers at all levels.

Q2. In a manufacturing firm, actual production output was 900 units against a standard of 1000 units. Which step of the controlling process is this example demonstrating?

  • A. Setting standards
  • B. Measuring actual performance
  • C. Comparing actual with standards ✓
  • D. Taking corrective action

Answer: C — The example shows a comparison between actual performance (900 units) and the predetermined standard (1000 units), which is step 3 of the controlling process.

Q3. Which of the following is NOT a limitation of controlling?

  • A. Difficulty in setting quantitative standards for employee morale
  • B. Managers cannot control external factors like government policies
  • C. Controlling provides direction and facilitates coordination among departments ✓
  • D. Controlling is a costly affair that requires significant expenditure

Answer: C — Facilitating coordination is an importance (benefit) of controlling, not a limitation; the other three options correctly describe limitations of controlling.

Q4. A hotel chain observed that its actual daily occupancy rate was 65% against a target of 80%. The hotel management then launched a promotional campaign to increase bookings. Which technique of controlling is being used here?

  • A. Ratio analysis
  • B. Break-Even Analysis
  • C. ROI measurement
  • D. Standard-setting and corrective action ✓

Answer: D — The hotel set a standard (80%), measured performance (65%), compared them, and took corrective action (promotional campaign), which is the systematic controlling process.

Q5. Assertion: Controlling is a pervasive function of management. Reason: All managers at top, middle, and lower levels need to perform controlling to keep control over activities in their areas. Options:

  • A. Both assertion and reason are correct and reason explains assertion ✓
  • B. Both assertion and reason are correct but reason does not explain assertion
  • C. Assertion is correct but reason is incorrect
  • D. Both assertion and reason are incorrect

Answer: A — Controlling is pervasive because managers at all levels perform it in their respective areas, making the reason the correct explanation of the assertion.

Q6. Why is the relationship between planning and controlling described as 'interconnected and cyclical' rather than 'sequential'?

  • A. Because planning always happens before controlling and controlling always happens after planning
  • B. Because deviations found in controlling inform the next planning cycle, which improves future plans ✓
  • C. Because controlling is more important than planning in achieving organisational goals
  • D. Because controlling eliminates the need for planning in future periods

Answer: B — The relationship is cyclical because information from controlling (deviations and root causes) feeds back into the next planning cycle, creating continuous improvement rather than a one-way sequence.

Q7. A manufacturing company decided to monitor all employee computer activities using keystroke logging software to prevent theft and fraud. Which importance of controlling does this example best illustrate?

  • A. Making efficient use of resources
  • B. Ensuring order and discipline ✓
  • C. Improving employee motivation
  • D. Accomplishing organisational goals

Answer: B — Computer monitoring to prevent employee dishonesty and fraud directly illustrates the importance of ensuring order and discipline through controlling.

Q8. Which of the following is a correct statement about the relationship between controlling and external factors?

  • A. A good controlling system can prevent all negative impacts of external factors like competition and government policies.
  • B. Controlling has little effect on external factors such as technological changes, competition, and government policies. ✓
  • C. External factors like competition and government policies are under complete management control through effective controlling.
  • D. Controlling eliminates the need to adapt to changes in external factors.

Answer: B — A key limitation of controlling is that enterprises generally cannot control external factors such as government policies, technological changes, and competition, despite having effective internal controls.

Q9. An airline uses a Departure Control System (DCS) to track passenger check-ins, boarding status, and baggage handling in real-time. This system identifies when processes deviate from scheduled standards and alerts staff to take corrective action. Which step(s) of the controlling process does the DCS primarily support?

  • A. Only measuring actual performance
  • B. Measuring performance and comparing with standards only
  • C. Measuring, comparing, and alerting for corrective action ✓
  • D. Setting standards and measuring performance only

Answer: C — The DCS tracks actual operations (measurement), compares them against scheduled standards, and alerts staff when deviations occur (prompting corrective action), covering steps 2, 3, and 5 of the controlling process.

Q10. A retail store manager found that the monthly store expenses were ₹50,000 against a budgeted amount of ₹45,000. Upon investigation, the manager discovered that utility costs increased due to higher temperatures. However, the manager could not have controlled this external factor in advance. Which limitation of controlling is highlighted here, and what should the manager do?

  • A. Difficulty in setting quantitative standards; the manager should set lower budgets next year.
  • B. Little control on external factors; the manager should revise the standard and adjust future budgets accordingly. ✓
  • C. Resistance from employees; the manager should implement stricter cost-control measures.
  • D. Controlling is a costly affair; the manager should eliminate the budgetary control system.

Answer: B — This scenario highlights the limitation that managers cannot control external factors (weather); the manager should acknowledge this and revise standards (budgets) based on the new information for future periods, which also improves planning.

Flashcards

What is controlling in management?

Controlling is ensuring that activities in an organisation are performed as per plans and that resources are used effectively to achieve predetermined goals.

Is controlling the last function of management? Explain.

No, controlling is not the last function; it links back to planning by identifying deviations and helping formulate better future plans based on problems identified.

Name the 5 steps in the controlling process.

Setting standards → measuring performance → comparing with standards → analysing deviations → taking corrective action.

What is the relationship between planning and controlling?

Planning and controlling are interconnected and cyclical; controlling identifies how actual performance deviates from planned standards and feeds this information back to improve future planning.

List 3 importance of controlling.

Accomplishing organisational goals, making efficient use of resources, and ensuring order and discipline in the organisation.

What is the main limitation of controlling related to setting standards?

It is difficult to set quantitative standards for areas like employee morale, job satisfaction, and human behaviour, making measurement and comparison with standards difficult.

Name 4 techniques of controlling.

Budgetary control, Break-Even Analysis, ROI (Return on Investment), ratio analysis, PERT (Program Evaluation and Review Technique), and CPM (Critical Path Method).

Why do employees often resist controlling?

Employees resist controlling because they view it as a restriction on their freedom, such as being monitored through CCTVs or strict surveillance.

How does controlling help improve employee motivation?

A good control system ensures employees know in advance what they are expected to do and on what standards they will be appraised, motivating better performance.

Give one example of a controlling technique and explain how it works.

Budgetary control compares actual spending with budgeted spending to identify variances and take corrective action to ensure expenses stay within planned limits.

Important Board Questions

Define controlling and state one example showing how it ensures achievement of organisational goals. [2 marks]

Controlling = ensuring activities match plans + resources used effectively. Example: Setting output standards and taking corrective action when actual output deviates ensures firm achieves production targets.

Explain the relationship between planning and controlling. Why is this relationship described as 'interconnected and cyclical' and not 'sequential'? Give one example to support your answer. [5 marks]

Planning sets what to do; controlling checks if we did it. Cyclical (not sequential) because deviations found feed back into next planning cycle. Example: If sales fell 10% below target, analysis of causes (poor advertising, competition) informs revised strategy for next period.

A manufacturing company set a standard of 500 units/day but actual output is only 400 units/day. Describe the complete controlling process this company should follow to address this deviation. Also explain how this process helps improve future planning. [6 marks]

5 steps: (1) Standard set (500 units) (2) Measure actual (400) (3) Compare (100-unit gap) (4) Analyse causes (machine breakdown? worker absenteeism? poor training?) (5) Corrective action (repair machine, train workers). How it improves planning: Root causes identified → next period plan is more realistic and addresses bottlenecks → better execution and fewer deviations in future.

Assertion-Reason Questions for Controlling

Q1. Assertion (A):

Controlling is a goal-oriented function that ensures activities are performed as per plans and resources are used effectively.

Reason (R):

Controlling measures progress toward organizational goals and brings deviations to light, guiding the organization to stay on track.

Answer: A — Both A and R are true, and R is the correct explanation of A — Both assertion and reason are true, and the reason correctly explains why controlling is goal-oriented—it measures progress and identifies deviations to ensure goals are met.

Q2. Assertion (A):

Setting quantitative standards for human behavior, employee morale, and job satisfaction is a key limitation of controlling.

Reason (R):

These qualitative aspects cannot be easily measured and compared with performance standards, reducing control system effectiveness.

Answer: A — Both A and R are true, and R is the correct explanation of A — Both assertion and reason are true. The reason correctly explains the limitation—qualitative factors are difficult to quantify, making measurement and comparison problematic.

Q3. Assertion (A):

Controlling brings the management cycle back to planning and helps improve future planning cycles.

Reason (R):

This is because controlling identifies deviations, analyzes their causes, and provides insights that inform better future plans.

Answer: A — Both A and R are true, and R is the correct explanation of A — Both assertion and reason are true. Controlling is not just a final check but a feedback mechanism that completes one cycle and improves the next planning cycle.

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Case-Based Questions (CBQ) for Controlling

Case Study:

TechPro Solutions, a software development company in Bangalore, implemented a new project management control system to track employee productivity and project progress. The system set standards: each developer should complete 40 hours of productive coding per week, and projects should be delivered within ±5% of scheduled time. After one month, analysis showed that actual productivity averaged 36 hours per week, and 60% of projects exceeded the timeline. Management reviewed the situation and discovered that unclear project specifications and frequent client change requests were the root causes. They initiated training programs for better requirement gathering and improved client communication protocols.

Q1. Which step of the controlling process is best illustrated by TechPro Solutions discovering that productivity was 36 hours instead of the standard 40 hours?

  • A. Setting standards and measuring actual performance
  • B. Comparing actual performance with standards and identifying deviations ✓
  • C. Analyzing deviations and taking corrective action
  • D. Formulating revised standards for future periods

Answer: B

Q2. TechPro's discovery that unclear project specifications caused delays represents which step of the controlling process?

  • A. Setting quantitative standards
  • B. Measuring actual performance
  • C. Analyzing deviations and identifying root causes ✓
  • D. Implementing corrective action

Answer: C

Q3. According to the chapter, TechPro's control system demonstrates importance of controlling in which of the following ways?

  • A. Judging accuracy of standards by revealing external factors affecting performance
  • B. Accomplishing organizational goals by identifying deviations and enabling corrective action ✓
  • C. Increasing employee motivation through performance monitoring
  • D. Reducing resistance from employees

Answer: B

Q4. If TechPro's corrective action (training and improved communication) increases productivity to 39 hours/week and on-time delivery to 90%, which importance of controlling does this demonstrate for the next planning cycle?

  • A. Control has become unnecessary as standards are now met
  • B. External factors have been completely eliminated
  • C. Standards should be permanently increased to 45 hours
  • D. Controlling provides feedback that will improve planning for the next project cycle ✓

Answer: D

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Previous Year Questions (PYQ) for Controlling

Real CBSE board exam questions from past papers — free to attempt.

CBSE 2026 · Set 66/2/1 · 1 mark

There are two statements, Assertion (A) and Reason (R). Assertion (A): Controlling should not be misunderstood as the last function of management. Reason (R): Controlling is a function that brings the management cycle back to the planning function. Choose the correct alternative from those given below:

  • Assertion (A) is false and Reason (R) is true.
  • Both Assertion (A) and Reason (R) are false.
  • Assertion (A) is true and Reason (R) is false.
  • Both Assertion (A) and Reason (R) are true and Reason (R) is the correct explanation of Assertion (A).

CBSE 2026 · Set 66/2/2 · 6 marks

Explain any four points of importance of controlling function of management.

CBSE 2026 · Set 66/2/3 · 1 mark

There are two statements, Assertion (A) and Reason (R). Assertion (A) : Controlling should not be misunderstood as the last function of management. Reason (R) : Controlling is a function that brings the management cycle back to the planning function. Choose the correct alternative from those given below :

  • Assertion (A) is false and Reason (R) is true.
  • Both Assertion (A) and Reason (R) are false.
  • Assertion (A) is true and Reason (R) is false.
  • Both Assertion (A) and Reason (R) are true and Reason (R) is the correct explanation of Assertion (A).

CBSE 2026 · Set 66/1/1 · 1 mark

The step of controlling process which reveals the deviation between actual performance and desired results is:

  • Setting performance standards
  • Analysing deviations
  • Taking corrective action
  • Comparing actual performance with the standards

CBSE 2026 · Set 66/1/1 · 1 mark

Read the following statements carefully: Statement – I: Control should focus on key result areas which are critical to the success of an organization. Statement – II: Only significant deviations which go beyond the permissible limit should be brought to the notice of management. With reference to the given statements, choose the correct alternative from the following:

  • Both the statements are true.
  • Both the statements are false.
  • Statement I is true and Statement II is false.
  • Statement I is false and Statement II is true.

CBSE 2026 · Set 66/1/1 · 3 marks

'Riya Mart' is a company manufacturing disposable crockery. They have been in business for the past five years, but were not earning good profits. Concerned about this, the Chief Executive Officer (CEO), Verma, ordered an internal audit. The audit uncovered several issues like inventory pilferage, employees coming late and their performance not upto the mark. To stop inventory pilferage, Verma, the CEO, introduced surprise stock checks and installed an automated inventory management system to track stock movements. A biometric attendance system was also setup to keep a check on employees coming late. In addition to this, to motivate employees for better performance, they were told in advance what they are expected to do and what are their standards of performance. As a result of these steps, the inventory pilferage reduced, employees became more punctual and their performance improved. (i) Identify and state the function of management performed by Verma, the Chief Executive Officer of the company. (ii) State any two points of importance of the function identified in (i) above, which are not discussed in the above para.

CBSE 2026 · Set 66/1/3 · 3 marks

Riya Mart is a company manufacturing disposable crockery. They have been in business for the past five years, but were not earning good profits. Concerned about this, the Chief Executive Officer (CEO), Verma, ordered an internal audit. The audit uncovered several issues like inventory pilferage, employees coming late and their performance not upto the mark. To stop inventory pilferage, Verma, the CEO, introduced surprise stock checks and installed an automated inventory management system to track stock movements. A biometric attendance system was also setup to keep a check on employees coming late. In addition to this, to motivate employees for better performance, they were told in advance what they are expected to do and what are their standards of performance. As a result of these steps, the inventory pilferage reduced, employees became more punctual and their performance improved. (i) Identify and state the function of management performed by Verma, the Chief Executive Officer of the company. (ii) State any two points of importance of the function identified in (i) above, which are not discussed in the above para.

CBSE 2026 · Set 66/3/1 · 1 mark

'RAVL' is a company manufacturing LED bulbs. To ensure efficiency in production, the workers are given monthly targets. For the month of October 2025, the workers were given a target to produce 8,000 bulbs. At the end of the month, it was found that actual production was only 6,000 bulbs. After investigation, it was found that the target was not met due to shortage of trained workers. To resolve the problem, the Production Manager arranged training programmes for workers and also hired additional workers. Which step of the controlling process was followed by the Production Manager to resolve the problem of shortage of trained workers?

  • Setting performance standards
  • Measurement of actual performance
  • Comparing actual performance with standards
  • Taking corrective action

CBSE 2026 · Set 66/3/1 · 4 marks

(a) Explain the following points of importance of controlling function of management: (i) Accomplish organisational goals (ii) Making efficient use of resources

CBSE 2026 · Set 66/3/2 · 4 marks

(a) Explain the following points of importance of controlling function of management: (i) Judging accuracy of standards, (ii) Improving employee motivation

CBSE 2026 · Set 66/3/3 · 4 marks

(a) Explain the following points of importance of controlling function of management: (i) Ensuring order and discipline, (ii) Facilitating coordination in action

CBSE 2026 · Set 66/4/1 · 1 mark

'The first step in the controlling process is setting up of performance standards.' Identify the correct order of the subsequent steps of the controlling process.

  • Comparing actual performance with standards, Taking corrective action, Analysing deviations, Measurement of actual performance
  • Measurement of actual performance, Comparing actual performance with standards, Analysing deviations, Taking corrective action
  • Measurement of actual performance, Taking corrective action, Comparing actual performance with standards, Analysing deviations
  • Analysing deviations, Measurement of actual performance, Comparing actual performance with standards, Taking corrective action

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