There is a close and reciprocal relationship between planning and controlling’. Comment
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Planning is the basis for control in the sense that it provides the entire spectrum on which control function is based.
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Planning is looking ahead and controlling is looking back. .
- Thus, it is said that planning is looking ahead as it involves predicting the future.
- Controlling on the other hand, involves an assessment of the past performance and evaluating them against the set standards.
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