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Q.Explain the relation between planning and controlling.

Uttarakhand UbseUttarakhand Board Intermediate (Commerce) 2025Subjective· 3mImportance★★★★★
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Planning and controlling are interdependent: planning provides the standards that controlling checks performance against, and controlling's feedback is what makes future planning more realistic.

Planning and controlling are often described as inseparable twins of the management process:

  • Planning is the basis of controlling: Controlling involves comparing actual performance against a standard — and that standard (sales target, budget, production quota) comes directly from the planning process. Without a plan, there would be nothing concrete for controlling to measure performance against.
  • Controlling guides and improves future planning: As control reveals deviations between planned and actual performance, and the reasons behind them, this information feeds back into the next round of planning, making it more realistic and better grounded in actual experience.
  • Planning is forward-looking, controlling is backward-looking — but both look to the future too: Planning decides in advance what is to be achieved; controlling looks at past performance to check whether that was achieved, but its real purpose is to use that comparison to improve future action. …

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