(b) Can not say
Answer (a) True
Explanation: Planning is important since it assists us in recognising our objectives with full clarity. It causes us to choose plainly and solidly what we need to do to have the impact on society that we need. It assists us with ensuring that we as a whole comprehend our objective and what we need to do to arrive at it by including everybody in the planning process.
Controlling means guaranteeing that activities in an organisation are proceeded according to the plans. Controlling likewise guarantees that an association’s assets are being utilised adequately and productively for the accomplishment of desired objectives. Hence controlling is a more practical approach than planning.