In direction function actual performance is matched with planned performance
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Controlling is a managerial functions where the actual performance of a company is compared with the planned one and deviations are recorded there upon. After which corrective actions are taken in order to match the actual performance with the planned one. Therefore, Directing and motivating are not a part of controlling function. They are a separate managerial function.
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Measuring actual performance: If performance is not measured, it cannot be ascertained whether standards have been met. Comparing actual performance with standards or goals: Accept or reject the product or outcome. Analyzing deviations: Managers must determine why standards were not met.
The four basic functions of management are planning, organizing, leading and controlling. These functions work together in the creation, execution and realization of organizational goals. The four functions of management can be considered a process where each function builds on the previous function.
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