(a) It relates to the future course of action.
(b) It is like a post-mortem of past activities.
(c) To find out deviation, it aims at improving future performance.
(d) All of the above.
Answer (b) It is like a post-mortem of past activities.
Explanation: The controlling function is viewed as a backward-looking capacity as it resembles the posthumous of the past activities to discover the deviations, assuming any. It isn’t the last function of the executives as it takes the administration cycle back to the planning function.