“Mistakes are the best teachers” -Management Thoughts

The objective of every organisation is to use scarce resources in the best possible way. Plans are framed to achieve better results. Control is the process of checking whether the plans are being adhered to or not, taking corrective measures if there are any deviation. Control is one of the important managerial functions. The other functions like organising, staffing and directing act as connecting links between planning and controlling.


1. E.F.L. Brech : “Controlling is checking current performance against predetermined standards contained in the plans with a view to ensuring adequate progress and satisfactory performance.”


2. George R.Terry : “Controlling is determining what is being accomplished, that is, evaluating the performance and if necessary, applying corrective measures so that the performance takes place according to plans”.

Process of control

Control is a continuous process. There are four steps in the control process:

1. Establishment of standards.


2. Measurement of performances.

3. Comparing actual and standard performances.

4. Taking Corrective actions.

1. Establishment of standards: Every enterprise plans its activities in advance. On the basis of plans, the objectives of every department are fixed. These goals are converted into quantity, man-hour value etc. There may also be qualitative goals.


2. Measurement of performance: The second step in the controlling process is the measurement of performance. The measurement of quantitative objective is easy since figures of work done will be available. The qualitative performance such as human relations, employee morale, etc, can only be measured through psychological tests and surveys.

3. Comparing actual and standard performance: The next step in the control process is the comparison of actual performance with the standards set. The purpose of this comparison is: (a) to find out deviation, if any, and (b) to find out the reasons for such deviations.

4. Taking corrective actions: The last but most important step in the controlling process is, taking corrective action. Whenever the performance is less than the standards, efforts should be made to rectify it. The control action may involve review of plans and goals, change in the methods of work, change in the assignment of task, change in the existing techniques of direction and change in the organisation structure.