Give any two importance of Controlling.

Answer – Controlling ensures that activities conform to plans by comparing actual performance with standards and correcting significant deviations. It is goal oriented, pervasive, continuous and closely linked with planning. It looks backward at completed performance and forward by improving future action.

• Accomplishes organisational goals by identifying deviations and keeping activity on course.
• Judges the accuracy of standards by testing whether targets remain realistic in changing conditions.
• Ensures efficient resource use by reducing waste and misuse.
• Improves employee motivation through clear expectations and fair performance evaluation.
• Ensures order and discipline by making acceptable behaviour and responsibility clear.
• Facilitates coordination by aligning departmental activities with common standards and goals.

Control should support improvement. Excessive fault-finding or unsuitable measures can undermine trust and distort performance.