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Question 26 of 50

Q.Justify the following statement.
Controlling is the last function of management.

Maharashtra MsbshseMaharashtra HSC (MSBSHSE) Board 2023Subjective· 4mImportance★★★★★
52% · 26/50 Questions
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The statement is TRUE. Controlling is the final function in the management process — it measures actual performance against plans, corrects deviations, and closes the cycle by feeding back into future planning.

Management is carried out through a series of functions performed in a logical order: planning, organising, staffing, directing and controlling. Controlling is the process of comparing actual performance with planned standards and taking corrective action wherever necessary. The statement that controlling is the last function of management can be justified as follows:

1. Last step in the management process: All other functions — planning, organising, staffing and directing — are performed first. Controlling is undertaken only after work has actually been carried out, so it naturally comes at the end.

2. Comparison of actual with standards: Controlling measures the actual results against the standards fixed during planning. This comparison can be done only once the work is complete, which places controlling at the final stage.

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