Q.Controlling is often described as a function that is:
(A) Purely forward-looking, like planning
(B) Backward-looking, since it evaluates what has already happened
(C) Unrelated to planning
(D) Performed only once, at the very end of the organisation's life

The functions of management run in the order Planning → Organising → Staffing → Directing → Controlling, so the sequence ends with controlling.

Management is a process made up of a series of inter-related functions performed in a logical order:

1. Planning — deciding in advance what to do and how (the first function).
2. Organising — arranging resources and activities and assigning duties.
3. Staffing — filling the roles with the right people.
4. Directing — leading, guiding and motivating people to work.
5. Controlling — measuring actual performance against the planned standards and taking corrective action. …

The management process starts with planning and ends with controlling.

Management is a process made up of a series of functions performed in a logical order:

1. Planning – deciding in advance what to do.
2. Organising – arranging resources and duties.
3. Staffing – putting the right people in the right jobs.
4. Directing – guiding and motivating people at work.
5. Controlling – measuring actual performance, comparing it with the planned standards and taking corrective action.

Why controlling is the last function: …