How does planning facilitate control? Justify your answer with the help of a suitable example.

Planning makes the work of controlling easier. Therefore, it is considered as the base of controlling. By determining the objectives of the organisation through planning all the people working in the organisation and all the departments are informed about ‘when’, ‘what’ and ‘how’ to do things. Standards are laid down about their work, time and cost, etc. Under controlling, the actual work done is compared with the standard work and deviations are found out and if the work has not been done as desired, the person concerned is held responsible. For example, a labourer is to do 10 units of work in a day (it is a matter of planning), but actually he completes 8 units. Thus there is a negative deviation of 2 units. For this, he is held responsible. (Measurement of actual work, knowledge of deviation and holding the labourer responsible falls under controlling). Thus, in the absence of planning controlling is not possible.