Q51532 What is the nature or characteristics of the control function ?

Answer

The following are the basic characteristics of the control function:

1.It is Backward looking

Controlling involves comparing the actual performance with the targets. This requires checking of events after these have taken place. Control is, thus, a backward looking activity.

2.It gives meaning to planning

Planning will lose its significance in the absence of control. It is only control that indicates the extent to which the plan has been successfully implemented. In the absence of control, it will not be possible to know whether the target has been achieved.

3.  It involves appraisal or evaluation

The very nature of the control function is to make an appraisal or evaluation of the actual performance – production, sales, etc., Deviation from the target can be detected only if actual performance is assessed.

4.  It is a pervasive function

Control, like planning, is a pervasive function, i.e, performed at all levels of management – top, middle and lower levels.

5.  It is forward looking too

By comparing actual performance with the expected level of performance, deviations can be detected. Once the causes for the deviations are found out, corrective measures must be employed to prevent the occurrence of the flaws in future. Thus, control provides the necessary safeguards for future uncertainties.

6.  It is a continuous process

As long as there is planning there will be control. As planning is an endless activity, control should also be endless.

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