Explain the term 'Controlling'. Describe any four limitations of control.

• Answer -Controlling means comparing actual performance with planned standards and taking corrective action so that activities conform to plans.

  Difficulty in setting quantitative standards: employee morale, creativity and reputation are not easily expressed in numbers.

• Limited control over external factors: a firm cannot directly control government policy, economic shocks or competitors.
• Employee resistance: intrusive monitoring or unfair measures may be opposed.
• Cost: information systems, supervision and detailed checking require resources; benefits should justify the expenditure.

These limitations call for balanced measures, employee participation and attention to the most important areas rather than abandonment of control.