Controlling is very important managerial function. It is concerned with taking measures or preventive actions to ensure achievement of organizational goal.Controlling function can be defined as comparison of actual performance with the planned performance. If there is any difference or deviation then finding the reasons for suchdifference and taking corrective measures or action to stop those reasons so that in future there is match between actual and planned performance. Controlling is not the last functionof management but it is the function which being back the management cycle to planning.
Controlling is not the last function of management but it is a continuous process.Controlling is very important part in any business as it checks the deviations. And it also finds out the reasons behind such deviations and takes corrective measures too. In thesedeviations the corrective measures should be taken urgently to the key areas. The key areas are the areas which can affect your whole organizations. Like if there is Increase in$20 in postal charges and also there is increase in production cost $5. The production cost is the key area as it can affect the surplus of the whole organizations so firstcorrective measure should be taken toward the production cost. The postal charges are can’t be reduced. Also the manager should not waste their time in taking corrective measure forvery small deviations as it wastes our time and one can ignore such small deviations. That time manager can easily set in other important tasks of business. Every deviations ofcontrolling should not be taken to top level managers only key areas deviations which are beyond the specific range should be send in the knowledge of top level management.