what is controlling ?
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Cᴏɴᴛʀᴏʟʟɪɴɢ ᴄᴀɴ ʙᴇ ᴅᴇꜰɪɴᴇᴅ ᴀꜱ ᴛʜᴀᴛ ꜰᴜɴᴄᴛɪᴏɴ ᴏꜰ ᴍᴀɴᴀɢᴇᴍᴇɴᴛ ᴡʜɪᴄʜ ʜᴇʟᴘꜱ ᴛᴏ ꜱᴇᴇᴋ ᴘʟᴀɴɴᴇᴅ ʀᴇꜱᴜʟᴛꜱ ꜰʀᴏᴍ ᴛʜᴇ ꜱᴜʙᴏʀᴅɪɴᴀᴛᴇꜱ, ᴍᴀɴᴀɢᴇʀꜱ ᴀɴᴅ ᴀᴛ ᴀʟʟ ʟᴇᴠᴇʟꜱ ᴏꜰ ᴀɴ ᴏʀɢᴀɴɪᴢᴀᴛɪᴏɴ. ᴛʜᴇ ᴄᴏɴᴛʀᴏʟʟɪɴɢ ꜰᴜɴᴄᴛɪᴏɴ ʜᴇʟᴘꜱ ɪɴ ᴍᴇᴀꜱᴜʀɪɴɢ ᴛʜᴇ ᴘʀᴏɢʀᴇꜱꜱ ᴛᴏᴡᴀʀᴅꜱ ᴛʜᴇ ᴏʀɢᴀɴɪᴢᴀᴛɪᴏɴᴀʟ ɢᴏᴀʟꜱ & ʙʀɪɴɢꜱ ᴀɴʏ ᴅᴇᴠɪᴀᴛɪᴏɴꜱ, & ɪɴᴅɪᴄᴀᴛᴇꜱ ᴄᴏʀʀᴇᴄᴛɪᴠᴇ ᴀᴄᴛɪᴏɴ.
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Controlling can be defined as that function of management which helps to seek planned results from the subordinates, managers and at all levels of an organization. The controlling function helps in measuring the progress towards the organizational goals & brings any deviations, & indicates corrective action.
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