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Q.Which function of management is known as the father of controlling?

(a) Organization
(b) Staffing
(c) Directing
(d) Planning
Gujarat GsebGujarat Board (GSEB) HSC Commerce Board 2020MCQ· 1mImportance★★★★★
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Planning provides the standards that controlling measures against, so planning is called the father of controlling. Correct option: (d) Planning.

Planning and controlling are closely linked "twin" functions in GSEB Class-12 Commerce. Planning fixes objectives and standards; controlling then compares actual performance with those standards and corrects deviations. Since control is impossible without pre-set plans, planning is regarded as the father (base) of controlling. Controlling, in turn, feeds information back to improve future planning.

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