Controlling in Business

Management controls refers to the process in which managers assure that resources are used and obtained efficiently and effectively to accomplish the objective of the organization. 

The managers can detect errors and defects with the help of controlling, in the course of work and also takes corrective action, wherever necessary. Controlling helps in providing proper direction to work in conformity with the predetermined standards or with the plan of action. 

There are few main points which tells us about the nature of controlling that must be remembered for assignment help or help in homework, they are as follows: 

  • Management function: 


Controlling refers to the management’s function. Also, it is known as follow-up action to the other functions of management. Without control, management process cannot be completed. 

  • Pervasive function: 


Controlling is known as essential function of every manager. The control function is performed by every manager. Although the extent and nature of control may differ from one level to another, control is exercised at all levels of management. It is also known as universal function.

  • Dynamic Process: 


The controlling function has to be adapted according to the requirement of the organization and the changing conditions.

  • Action-Oriented: 


Control is essential in the corrective action that is taken to bridge the gap between actual performance and standards. 


However, it should be noted that control simply keeps a check on the performance rather than controlling the rights of the individuals. 

  • Forward looking: 

Since past cannot be controlled, controlling is related to future. It seeks to improve future results with the help of experience gained in the past. 

  • Measurement: 


The measurement of actual performance is involved in controlling and its comparison with the desired or standard performance. It refers to the process of checking and verifying. 

  • Goel-oriented: 

The accomplishment of organizational goals in the best possible manner is the main aim of controlling. 

There are few importance of controlling which gives us more knowledge about controlling, and that would offer assignment help to the students. The importance are as follows: 

  1. Achievement of Organizational goals: 


The process of controlling helps the managers to ensure the accomplishment of goals and the execution of plans. The targets may be missed in the absence of control since activities may not be carried out according to plans. 


The desired results may not be achieved since there could be delay in completing the assigned work. In order to ensure that the mistakes are detected and corrected promptly, 


managers keep check on it through controlling. Controlling helps the managers to keep the organization in the right path and ensure attainment of planned results. 

  1. Optimum Utilization of Resources: 


Controlling is very important when it comes to secure the best possible use of financial, physical and human resources. It keeps a check that work is done according to the terms of time, cost and quality. 


Misuse and wastage of resources can be prevented with the help of good system of control. Controlling helps to improve the quality and also the cost of operations can be minimized. 

  1. Decentralization of Authority: 


An effective system of control is responsible for facilitating delegation of authority. Managers take the help of feedback information to check that the decisions taken at the lower levels are in line with the interests and policies of the organization. 

The finances, scales, etc. can be monitored and the errors can be minimized with the help of controlling. 

  1. Means of Coordination:


Coordination can be facilitated between different departments with the help of controlling, by laying down standards of performance. The common objectives can be accomplished when all activities and efforts are directed in the one direction only. 


Through the managerial control at different levels of the organization, harmony in work efforts can be secured. 

  1. Better employee morale: 


Controlling keeps a check that the orders in the organization are followed and the organization is in discipline. Employees have proper knowledge of what they have been expected to do and the standard required for checking their performance. 


Hence, they are not likely to be reckless. In order to earn rewards, the employees are induced by the evaluation of performance against predetermined standards. Thus, controlling helps in improving the employee performance. 

  1. Simplified supervision: 


Regular reports are provided on progress of work and its performance through controlling. The gap can be identified by the supervisors with the help of timely reports between performance and standards 


as a result of which supervisors can take necessary action to rectify the deficiencies. Before the problem become uncontrollable, they can be detected and solved. The order and discipline are ensured by controlling in the organization. 

  1. Better planning: 


Deficiencies in plans can be revealed through controlling. It reveals about the standards whether they are accurate and objective or not. Useful information is also provided by it which helps to formulate the better plans in future. 

Long-term planning has its dependence upon the control information. Thus, more realistic programmes and plans can be facilitated in future. 

Limitations of controlling: -

  • Difficulty in Setting Standards: 


When standards are defined in quantitative terms, controlling system is effective. Yet it is not possible to set quantitative standards in some areas such as job satisfaction, 


employee morale and human behavior. Measurement of performance and its comparison with standards become a bit difficult in the absence of quantitative standards. 

  • Costly and time consuming: 


Controlling involves considerable effort, time and expenditure. An expensive control system cannot be afforded by a small firm. 

  • Resistance from employees: 


Since employees consider control as a restriction on their freedom, they often resist it. For instance, since the Closed-Circuit Televisions that is, CCTVs, will be kept under a strict watch, employees might object installation of it. 

  • External forces: 

Generally, a competition cannot be controlled by an organization in the government policies, market, technological changes and other external forces. 


Therefore, this was all one needs to get help in homework on the topic of controlling in business. 


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