Assertion (A): Controlling should not be misunderstood as the last function of management. Reason (R): It is the function that brings back the management cycle to planning.

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KollegeApply · Accepted Answer

Both Assertion (A) and Reason (R) are True and Reason (R) is the correct explanation of Assertion (A). Explanation: • Assertion (A) is true because controlling is not just the final step; it feeds back into the planning process. • Reason (R) is also true and correctly explains the assertion — by identifying deviations and performance gaps, controlling provides insights that help in revising and improving future plans, thereby restarting the management cycle.

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