Concept of Controlling, Nature ,Purpose.

Controlling is the last and very important function of Manager because it gives an opportunity to find out deviation between actual performance and standard performance and make policy,programme to remove deviation and achieved goal.

*Definition- There are many scholars define Controlling by a number of ways.Some ways are as below-

    * According to koontz o Donnel- Controlling is the measurement and correction of performance activities of sub ordinates in order to make sure that the enterprise objectives and plans desired to obtain them as being accomplished.

    * According to Thew Hairmann- Controlling is the process of checking whether or not proper progress is being made towards the objectives and goals and acting if necessary to correct any deviation.

    * According to Dale Henning- Controlling is the process of bringing about conformity of performance with planned action.

    * According to Me- Controlling is the process of compairing actual performance with standard performance & finding removing deviation & achieving predefined goal.

* Nature-

  1. It is an end activity.
  2. It is forward looking approach.
  3. It is a dynamic function.
  4. It belongs to plan.
  5. It is a pervasive activity.
  6. It is a positive function.
  7. It is a continuous activity.
  8. It is a managerial activity.
  9. It is a purposeful function.
  10. It is top class managerial function.
* Importance-

  1. It helps to achieve the goal of organization.
  2. It makes optimum utilisation of resource.
  3. It makes proper coordination among all departments.
  4. It helps to implement corrective action where performance is unstandard.
  5. It improves the efficiency of production and its concern activity.
  6. It helps to compare actual performance from predefined performance.
  7. It helps to check the feature of product like quality, quantity, shape, size, colour, taste, etc.
  8. It helps to cost controol.
  9. It helps to implement & execute plan at proper way.
  10. It helps to maintain discipline inside the organization.

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