Controlling consists of verifying whether everything occurs in conformities with the plans adopted, instructions issued and principles established. Controlling ensures that there is effective and efficient utilization of organizational resources so as to achieve the planned goals. Controlling measures the deviation of actual performance from the standard performance, discovers the causes of such deviations and helps in taking corrective actions.
According to Brech, controlling is a systematic exercise which is called as a process of checking actual performance against standards or plans with a view to ensure adequate progress and also recording such experience as is gained as a contribution on to possible future needs.
According to Donnell, “Just as a navigator continually takes reading to ensure whether he is relative to a planned action, so should a business manager continually take reading to assure himself that his enterprise is on right course, thus controlling”
For any organization to run smoothly in achieving its set of goals and objectives it needs to implement core management concepts. This necessitates that the four management concepts; planning, organizing, leading and controlling be precisely understood. However, focus is going to be on controlling as one of the pillars of management.
Features of Controlling Functions
Controlling is an end function- a function which comes once the performances are made in conformities.
Controlling is forward looking – because effective control is not possible without past being controlled. Controlling always look into the future so that a follow-up can be made whenever possible.
Controlling is a persuasive function which means that it is performed by managers at all levels and in all types of concerns.
Controlling is a dynamic process, since controlling requires taking reviewal methods; changes have to be made whenever possible.
Types of Organizational