Answer
If planning is ‘looking ahead’ controlling is ‘looking back’. Planning helps to attain the goal of the enterprise in a systematic manner. Control, on the other hand, ensures that everything has been done as planned. It checks or verifies whether the actual performance corresponds to the expected performance. For example, if the production department has planned to produce 10,000 units of output during a specific period, by performing the controlling function, it can be verified whether the target of 10,000 units has been achieved within the stipulated period. In case, there is a shortfall, say to the extent of 1,000 units, it becomes necessary to find out the cause for the same and take necessary corrective action.
Control gives meaning to the planning function. It is only because of control that the employees show commitment to work. They show a sense of urgency to complete the task within the stipulated period of time. Planning provides the basis for control. Control is not possible without planning. This is because if a task is not planned, it cannot be controlled. It may, therefore, be said that ‘Planning without control is useless and control without planning is meaningless’.
Definitions of Control:
Given below are some of the important definitions of control:
- Control consists in verifying, whether everything occurs in conformity with the plans adopted, the instructions issued and principles established. It has for its object to point out weaknesses and errors in order to rectify them and prevent recurrence – Henry Fayol.
- The managerial function of controlling is the measurement and correction of the performance of activities of subordinates in order to make sure that enterprise objectives and the plans devised to attain them are being accomplished – Konntz and O’Donnell.
- Management control is the process by which managers assure that resources are obtained and used effectively in accomplishment of the organisation’s objective – Roberts Anthony.
- Control is the continuing process of measuring the actual results of the operations of an organisation in relation to the results which were planned – Brech.
