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Q."Planning is the father of controlling." Explain.

Gujarat GsebGujarat Board (GSEB) HSC Commerce Board 2024Subjective· 2mImportance★★★★★
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Controlling depends on the standards set by planning, so planning gives birth to controlling.

Controlling means measuring actual performance and comparing it with predetermined standards. Those standards are nothing but the targets and objectives fixed during planning. Thus, without planning there is no basis (standard) against which performance can be checked, and controlling becomes meaningless. Since controlling arises from and rests upon planning, planning is described as the father of controlling. In turn, controlling reveals deviations that improve future plans …

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