व्हाट इज द फर्स्ट स्टेप इन द प्रोसेस ऑफ कंट्रोलिंग
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Controlling consists of five steps: (1) set standards, (2) measure performance, (3) compare performance to standards, (4) determine the reasons for deviations and then (5) take corrective action as needed (see Figure 1, below).
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