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“Controlling is looking back”. Comment.

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प्रश्न

“Controlling is looking back”. Comment.

लघु उत्तरीय
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उत्तर

“Controlling is looking back” is only partly true. While it involves comparing actual performance with past standards, its real goal is to take corrective actions for the future. So, controlling is not just about the past—it also guides future improvements. Hence, it is both retrospective and forward-looking.

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अध्याय 12: Controlling - EXERCISES [पृष्ठ ३६०]

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सी. बी. गुप्ता Commerce Volume 2 [English] Class 12 ISC
अध्याय 12 Controlling
EXERCISES | Q II. 10. | पृष्ठ ३६०
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