Explain any four points that highlight the importance of controlling.

Controlling is an important function of management. Without proper control, the effort of management becomes meaningless. A good control system helps an organisation in the following ways:
(i) Accomplishing organisational goals: A good controlling system helps to measure the on-going performance and find out deviations if any at the earliest. Thus it helps the organisation to accomplish its goals.

(ii) Judging accuracy of standards: A good control system enables management to verify whether the standards set are accurate and objective. An efficient control system monitors changes taking place in the organisation and in the environment and helps to review and revise the standards according to the need.

(iii) Making efficient use of resources: By exercising control, a manager seeks to reduce wastage and spoilage of resources. Each activity is performed in accordance with predetermined standards and norms. This ensures that resources are used in the most effective and efficient manner.

(iv) Improving employee motivation: A good control system ensures that employees know well in advance what they are expected to do and what are the standards of performance on the basis of which they will be appraised. It, thus, motivates them and helps them to give better performance.

(v) Ensuring order and discipline: Controlling creates an atmosphere of order and discipline in the organisation. It helps to minimise dishonest behaviour on the part of the employees by keeping a close check on their activities.