Controlling
Rajasthan Board · Class 12 · Business Studies
Complete topic list for Controlling in Rajasthan Board Class 12 Business Studies. Key concepts, sub-topics, and what to focus on for board exams.
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Meaning and Nature of Controlling
- Controlling ensures that activities in an organization are performed as per the plans
- It is a goal-oriented function focused on achieving predetermined objectives
- Controlling is a pervasive function - required at all levels of management (top, middle, lower)
Importance of Controlling
- Accomplishing organizational goals by measuring progress and indicating corrective actions
- Judging accuracy of standards and helping revise them based on environmental changes
- Making efficient use of resources by reducing wastage and ensuring optimal utilization
Limitations of Controlling
- Difficulty in setting quantitative standards for qualitative aspects like employee morale, job satisfaction
- Little control on external factors such as government policies, technological changes, competition
- Resistance from employees who view controlling as restriction on their freedom
Relationship Between Planning and Controlling
- Planning and controlling are inseparable twins of management
- Planning provides standards and basis for controlling
- Controlling monitors progress and ensures conformity to plans
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