As per the modern concept, management is the process of getting the things done efficiently and effectively. Thus, management concept is based on three terms:
Controlling is one of the functions of management. It is the function which brings back to the management cycle to planning. It can be defined as comparing actual performance with the set standard performance. Then finding out the deviation if any, it’s reason after that taking the corrective action so that in future actual performance match with the set standard performance.