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What Is Controlling? Types, Characteristics, Importance, Process . . . Controlling is a systematic exercise which is called a process of checking actual performance against the standards or plans to ensure adequate progress and also recording such experience as is gained as a contribution to possible future needs
Key Features of the Controlling Function in Management Controlling consists of verifying whether everything occurs in confirmities with the plans adopted, instructions issued and principles established Controlling ensures that there is effective and efficient utilization of organizational resources so as to achieve the planned goals