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.

For example if the standard performance is 1000 pieces of shirts per day but the actual performance is 900 pieces of shirts, controlling function will check the reasons for the deviation. If the deviation is due to the faulty production process then the correct production process will be implemented, and if the deviation is due to workers inefficiency then they must be given proper training for the improvement. 

Aspects of Controlling