Controlling is the process through which managers assure that the actual activities conform to the planned activities. It involves verifying whether activities undertaken are in conformity with the plans adopted, instructions issued and results expected. In other words, it is through control that managers ensure the execution of plans and achievement of goals. Controlling is the process through which managers ensure that the actual performance conforms to the planned activities.
It is forward looking as well backward looking as it controls future happening based on the past performance and hence is an ongoing process. Controlling is done through a process which involves constant analysis of the validity of standards, policies, and procedures and then suggests corrective and remedial measures. The process of controlling involves Measurement of performance, Comparison of Actual and Standard, Establishing Standard and Corrective Action.
The purpose of control is not only to detect errors and defects in the performance of work but also to adopt remedial measures. Without taking corrective actions, controlling has no meaning. It is the element of management which is performed on all levels of management and every type of organization. It is very helpful in finding faults in the Planning as it compares actual performance to the planned targets.
A Good Control System must be appropriate, with the clear objective, flexible, forward-looking, concentration on the exception and simple in nature. Controlling facilitates decision making and improves employee morale for the long run in the organization.