Controlling Class 12 Notes

Controlling Class 12 is the last step in the process of management, Plans are checked and measured if they are happening as per pre-determined standards in controlling. All the concepts related to controlling are mentioned below

Meaning Of Controlling Class 12

Controlling is regarded as one of the important functions of a manager. It is a function that keeps a check on the activities of an organization that is being performed as per the plans.

It helps in keeping track of progress in the activities conducted by the organization. It ensures that the resources possessed by the organization are being used efficiently and effectively to attain predetermined goals. This function of management is goal-oriented and pervasive as it is required in all fields, at all levels of management, and in various types of organizations, be it an educational institution, hospital, or business.




Controlling brings back the cycle of management to the planning function by formulating new plans and policies according to the corrective actions taken up previously. The meaning of controlling class 12 lies in its importance also as it is an indispensable function of management.

Controlling class 12 helps in accomplishing organizational goals by keeping a check on the path which is taken up by the organization and suggesting any changes if needed to be done. It ensures that the way adopted should not deviate from the objective of attaining goals.

Standards are a set of predetermined rules and regulations to be followed so as to achieve the targets set. Controlling helps in estimating the accuracy of these standards and whether they are feasible or not. The managers should keep a record of changes in the internal organization and external surroundings to revise standards if required in light of such changes.

It helps to reduce wastage and spoilage of resources.

The setting of performance appraisal criteria and awareness of it the employee help them work according to predetermined standards and norms and thus improves employee motivation.

It creates an aura of order and discipline in the organization. It helps to minimize wrong behaviour on part of employees as well as the management.

Overall controlling helps in the enforcement of coordination between various departments and wings as they seek to work on the criteria set for them and ensures the achievement of organizational objectives.




Relationship between Planning and Controlling

Planning and controlling are those two functions of management that are inseparable.

Planning without control is useless.

Controlling without planning is blind.

Once a plan becomes operational, the need for controlling arises. The meaning of Controlling lies in monitoring the progress, measuring it, and ensuring that it conforms to plans. Planning seeks consistent and integrated formulation of programs and policies and controlling seeks to compel events to conform to plans. Controlling checks whether decisions have been translated into the desired action. Planning is descriptive whereas controlling is evaluative.

Both are interdependent as planning based on facts and experiences makes controlling easier, and controlling improves future planning and implementation.

Process of Controlling Class 12 

The meaning of Controlling class 12 can be understood easily by following the steps in its process.

Beginning with the setting of performance standards and norms as the first step of the controlling process, they serve as the benchmarks towards which an organization strives to work. Standards can be set in both quantitative and qualitative terms. It should be ensured that standards are flexible so that they could be modified when required catering to changes in a business environment.




The second step is the measurement of actual performance in an objective and reliable manner. There are several traditional as well as modern techniques to measure performance. It is believed that measurement should be done once the task is completed else there are chances of errors. Measurement of the performance of an employee may require the preparation and maintenance of reports by his superior. It should be done in specific intervals to compare the increase or decrease in ability over time.

The evaluation lies in the next step in the controlling process class 12 which is a comparison of actual performance measured in step 2 with the standards set. It will reveal the deviation between actual and desired results. It becomes easier to compare when standards are set in quantitative terms.

The next step is to do the analysis of deviations caused due to differences between actual and expected performance. But, the deviations in the acceptable range should be given more importance.

The deviations in Key Result Areas (KRA’s) of business should be considered significant. Critical point control and management by exception should be considered by a manager in this context.

Critical point control focuses on deviations in KRAs. If anything goes unexpected at critical points, it should be paid due attention, so that the organization could be saved from suffering.




Management by Exception is based on the belief that controlling everything might end up controlling nothing. Thus, only important deviations which go beyond certain limits should be brought to the notice of management. Deviations can occur because of many reasons. Therefore, it is necessary to identify the exact cause and take the most appropriate corrective action.

The final step in process of controlling class 12 is to take the desired corrective action. When the deviations go beyond permissible limits, it demands managerial attention. It may involve training employees pertaining to a certain technology, revising the schedule, installing additional plants, etc. The manager has to do a SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) before taking some corrective action.

Controlling Class 12 notes shared above explains all the topics related to the meaning of controlling, controlling process and the relationship between planning and controlling.