State the meaning of term ‘Deviation’ as used in the control function of Management.

State the meaning of term 'Deviation' as used in the control function of Management.

Answer -A deviation is the difference between actual performance and the predetermined standard.

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.

error: