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Q.Comment on the relationship between planning and controlling.

Punjab PsebPSEB Punjab Class 12 (Commerce) 2026Subjective· 2mImportance★★★★★
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Planning and controlling are interdependent — planning sets the standards and controlling ensures they are met.

Planning and controlling are inseparably linked:

  • Planning is the basis of controlling — Controlling compares actual performance with planned standards. These standards come from planning, so there can be no controlling without a plan to check against; controlling without planning is blind.

  • Controlling is the completion of planning — Planning only decides what should be done; controlling checks whether it has actually been done and takes corrective action on deviations. Planning without controlling is meaningless, because there would be no way to know if the plans are being achieved.

  • They are both forward- and backward-looking — Controlling looks back at past performance to find deviations, and this feedback improves future planning. Thus each strengthens the other.

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