controlling is forward looking. give reason
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controlling as an essential part of management is forward as well as backward looking. it is a backward looking function in the sense that it assesses the work done analyses deviations from the set standards. based on this deviation it attempts to take the required corrective .thus, it guides the future course of action and aims on improving the future performance. in this sense, it is also a forward looking function. hence, we can say that controlling is forward as well as backward King function.
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