Question

Controlling is ___ looking.

• A. Backward
• B. Forward
• C. Both (A) and (B)
• D. Either (A) or (B)

Answer 1

Answer: (B)

Forward

Controlling refers to the comparison between the actual performance and the planned performance so that corrective measures can be taken in case of any deviations or difference. Controlling is a managerial function that follows every other function as it is the controlling function that make sure that every other managerial function is achieved efficiently. Therefore, controlling is forward looking as it ensures efficiency in future course of actions through past experiences of the organisation.