What is Controlling in Management?

Controlling is an important function of management. It is the process of guide and measures of current performance. In controlling, we compare the actual performance with standard performance. After that, we find the deviation.
For example –: We had set a target to produce 500 units this month. But we could only produce 300 units. So, we can say that our
Standard sales are 500 units
Actual sales are 300 units
So, the Deviation is 200 units (500-300=*200)

Nature of Controlling in Management

Goal-Oriented Activity

Controlling is a goal-oriented activity. It helps to achieve our goal. It is the first nature of control. Goal, which we have set. For example – An organization wants to increase our sales this year. So, it is a goal. Goal may be short term or long term.

 Nature of controlling
Nature of controlling

Every Level of Management

Controlling happens in every level of management. There is three level of management – (1) Top-level management / Administrative level  (2) Middle-level management/ Executory level (3) Low-level management / Supervisory level.

Controlling play a big role in all these level. Without controlling all these three level are useless.

Every Organization

Controlling involves every type of organization for example. – Any private, government, small, large, etc. Controlling helps them to be on work any deviation leas to any disaster. It is a universal process.

Continuously Process

Controlling is not a one-time process, it is a continuous process. Until a business or organization will continue, the process of controlling will continue. In any organization or business, controlling is required all time. We can also say that controlling is a never-ending process.


Controlling is a future-oriented process because it is always done for the future. But every mistake made in the past are also kept in mind, and those mistakes are tried to improve in the future.

Related to Results

Controlling is related to the result. First of all, we create a roadmap to achieve the result. Then we follow the controlling process to achieve our actual results. With the help of a good controlling system, we can achieve a good result.

Flexible and Dynamic

Controlling may be flexible and dynamic. Flexible, it’s mean it can be changed according to the situation. As we know the future is uncertain, and we don’t know what will happen in the future. We can also say that controlling is a very dynamic activity.

Planning Based

Controlling and planning is related very closely to each other. Because in planning, we make the plan and fixed the target and after that in control, we see how many targets are completed. Planning without controlling is useless. So, controlling always based on planning.

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