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Q.What is meant by Controlling?

Uttar Pradesh UpmspUP Board (UPMSP) Intermediate (Commerce) 2026Subjective· 2mImportance★★★★★
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Controlling is checking actual performance against standards and correcting deviations.

Controlling is the last function of management. It ensures that activities conform to plans by (i) setting standards, (ii) measuring actual performance, (iii) comparing it with standards, (iv) analysing deviations, and (v) taking corrective action. It is both a backward-looking (reviewing results) and forward-looking (improving future plans …

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