If the established standards are not attained continuously, it clearly means that the

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(D) Both (A) and (C) Controlling – GSEB Std 12 Organization of Commerce and Management Notes Meaning of control: In layman language, controlling means deciding the activities to be carried out, evaluate, the same and if required, take corrective measures so that they are done in conformity with plan developed by the organization. Controlling is the last step of management process. Characteristics: Related to planning Functions at every level of management Continuous process End activity of management Related to future Constructive activity Internal process Dynamic process Person-oriented Can be formal or informal Importance: Helpful in achievement of objectives Controlling on activities Makes planning effective Co-ordination between various activities Evaluation of activities Removes deviations Necessary for delegation of authority Finds out errors Long term planning Helpful in directing Barometer of efficiency Relation between planning and controlling: Planning and controlling are two sides of the same coin Protection against changes Planning is the pre-condition for control Planning is the father of controlling Stages of controlling mechanism: Setting standards Gathering of information Measuring performance Comparing work done with set standards Corrective measures: (A) No change in condition (B) Change the condition to remove deviation (C) Change the condition and establish new standards

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