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Q.Describe the interrelationship between planning and controlling.

Uttar Pradesh UpmspUP Board (UPMSP) Intermediate (Commerce) 2026Subjective· 10mImportance★★★★★
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Planning and controlling are interdependent twins — planning sets the standards controlling checks, and controlling feeds back to improve planning.

Meaning: Planning is deciding in advance the objectives and course of action; controlling is measuring actual performance against standards and taking corrective action. Their interrelationship is as follows:

  1. Planning is the basis of controlling — Control needs standards to measure against, and these standards (targets, budgets) are provided by planning. Without plans there is nothing to control.
  2. Controlling is the completion of planning — Controlling checks whether plans are being achieved; it gives meaning to planning by ensuring plans are actually carried out.
  3. Controlling improves future planning — By revealing deviations and their causes, controlling supplies feedback that helps managers make more realistic and effective plans in future.
  4. Both are forward- and backward-looking — Planning is essentially forward-looking (future action); controlling is both backward-looking (reviewing past performance) and forward-looking (correcting for the future). Thus they look in opposite directions yet reinforce each other. …

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