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Q.What is the basis of control?

Uttarakhand UbseUttarakhand Board Intermediate (Commerce) 2026Subjective· 1mImportance★★★★★
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The basis of control is the predetermined standard of performance, fixed in advance through planning.

Control is fundamentally a comparison exercise: actual performance is measured against a standard, and deviations are identified and corrected. This makes planning the essential basis of controlling — without a plan/standard already in place (e.g. a sales target, a production quota, a quality specification, a budgeted cost), a manager would have nothing meaningful to compare actual results against, and "control" would be impossible. This is why planning and controlling are often ca …

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