Answer:
Controlling is an important managerial function. It is concerned with taking preventive actions against deviations. It is the process, through which managers assure that the actual activities conform to the planned activities. Controlling has a very wide scope. It does not end only by comparing the actual performance with planned performance, but it tries to find the reasons and solutions for such problems also. The main objectives of controlling are: (i) It ensures that work is carried on as per the planned targets. (ii) It enables managers to find out deviations/errors, thus providing direction for the work to move on the right track.
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