Controlling can be defined as the process of comparison between the actual performance and planned performance. If there is any difference or deviation then finding out the reasons for those deviations and taking corrective measure to remove those reason so that in future there is match between the planned and actual performance.

The controlling process is not the last process of management but it is the function which being back in the management cycle to planning.

Controlling process:

  1. Setting up of targets/standards:- Standard means target. The standards become the basis for comparison. Standards should be achievable, high standards which cannot be achieved is of no use. Standards should be made by  keeping in mind the resources available in the organisation and should be expressed in numerical or measurable terms. The standards must show the time within which they has to be achieved and as far as possible the time of standards should be short term. If the time of standards are long then it should be divided into smaller units as the errors in standards of smaller units can be detected easily and corrective measures can be taken timely. The standards should revise timely.
  2. Measurement of performance:- After setting the targets the performance of employees is measured by evaluating the actual performance. When the performance are measured numerically then it is very easy to measure the performance. Generally the performance of employees is measured by looking the overall efficiency level of the organisation.
  3. Analysing the deviations:- The deviation must be solved for smooth functioning.
  4. Taking corrective measures
  5. Feedback in controlling.