Planning and controlling are
inseparable twins of management.
A system of control presupposes the
existence of certain standards. These
standards of performance which
serve as the basis of controlling are
provided by planning. Once a plan
becomes operational, controlling is
necessary to monitor the progress,
measure it, discover deviations and
initiate corrective measures to ensure
that events conform to plans. Thus,
planning without controlling is
meaningless. Similarly, controlling
is blind without planning. If the
standards are not set in advance,
managers have nothing to control.
When there is no plan, there is no
basis of controlling.