मराठी

Relationship Between Planning and Controlling

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Estimated time: 12 minutes
CBSE: Class 12

Main Idea

  • Planning and controlling are inseparable twins of management.
  • Planning sets performance standards; controlling ensures actual performance matches these standards.
CBSE: Class 12

Planning and Controlling Link

  • Control needs standards of performance, which are provided by planning.
  • After a plan starts, controlling measures progress, finds deviations and takes corrective action so events conform to plans.
  • Planning without controlling is meaningless; controlling without planning is blind and has no basis.
CBSE: Class 12

Planning as Prerequisite

  • Planning is a prerequisite for controlling and cannot be separated from it.
  • Without planning, desired performance is not predetermined and control cannot operate effectively.
  • Planning creates consistent, integrated and articulated programmes; controlling forces events to follow these programmes.
CBSE: Class 12

Nature of Each Function

  • Planning is an intellectual process of thinking, articulation and analysis to prescribe a course of action for objectives.
  • Controlling checks whether decisions have been converted into desired action.
  • Planning is prescriptive; controlling is evaluative.
CBSE: Class 12

Time Orientation

  • Planning is forward-looking because it prepares plans for the future based on forecasts.
  • Controlling is backward-looking because it reviews past activities to find deviations from standards.
  • Planning uses past experience and control’s corrective action aims to improve future performance.
  • Therefore, both planning and controlling are backward-looking as well as forward-looking.
CBSE: Class 12

Interrelationship

  • Planning and controlling are interrelated and reinforce each other.
  • Planning based on facts makes controlling easier and effective.
  • Controlling improves future planning by giving information from past experience.
CBSE: Class 12

Key Points: Relationship Between Planning and Controlling

  • Planning sets standards; controlling measures performance and corrects deviations.
  • Planning is necessary for controlling; without plans there is no basis for control.
  • Planning is prescriptive and forward-looking; controlling is evaluative and mainly backward-looking.
  • Both functions use past experience and feedback, and they continuously support and strengthen each other.

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