Planning is a basic managerial function. It involves deciding on a course of action in advance. Planning is deciding what is to be done, where and how the work is to be done and who will do the particular task. We can say plan is to produce schemes for future action, to bring about specified results and specified cost, in a specified period of time. It is a deliberate, extent, speed and effects of change.
Controlling is a procedure for measuring performance against objects. Controlling consist in verifying whether everything occurs in conformity with the plan adopted, the instructions issued and principles established. Its object is to point out weaknesses and error in order to rectify them and prevent recurrence. In short controlling facilitates the compliment of the plans. Although planning must preside controlling, plans are not self achieve. Plans guides manager in the use of the resources to the accomplished goal. Them activities are cheek to determine where confirm to plans. Some meaning of controlling like budget for expanse, in checking the record of labour hours lost. Each measure and each had shown where plans are working out. If devotion perishes, correct is innervated but what are correct activities through person.
Relationship between planning and controlling Planning and controlling are fuctions of management, they are closely related. The scope of activities if both are overlapping to each other. Without the basis of planning, controlling activities becomes baseless and without controlling, planning becomes a meaningless exercise. In absense of controlling, no purpose can be served by. Therefore, planning and controlling reinforce each other. According to Billy Goetz, " Relationship between the two can be summarized in the following points