● Controlling is an important managerial function it refers to taking necessary measures for preventing the actions to ensure the achievement of the organisation towards its organizational goals.

● It is a comparison of the actual performance with the plant performance.

● If there is a gap between the two performances then corrective measures must be taken to ensure that there is a match between the actual performance and the planned performance in the future.

● The manager must exercise effective control over the activities of the subordinates to see the planned results.

● Controlling also means ensuring that the resources are being used effectively and efficiently for the achievement of the goals. It is a goal-achieving measure.

● It is a pervasive function that exists at all the levels- top, middle and lower.

● It is not the last function of management. It brings back the management cycle to the planning function.