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Q.Explain characteristics of controlling. [Any Six]

Gujarat GsebGujarat Board (GSEB) HSC Commerce Board 2024Subjective· 3mImportance★★★★★
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Controlling is pervasive, continuous, goal-oriented, both backward- and forward-looking, linked with planning, and ends in corrective action.

Controlling means ensuring that actual performance conforms to planned performance. Its characteristics (any six):

  1. Pervasive function — controlling is performed by managers at all levels and in all departments, so it is present everywhere in the organisation.
  2. Continuous process — it is not a one-time act; standards are set, performance measured and corrected on an ongoing basis.
  3. Goal-oriented — its purpose is to see that organisational objectives are achieved; it keeps activities directed towards goals.
  4. Both backward- and forward-looking — it reviews past performance to find deviations and also uses that information to prevent future errors and improve future plans. …

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