There are two managers of a company — Rahul and Rohit. Rahul is saying that ‘Planning is looking ahead whereas controlling is looking back.’ On the other hand, according to Rohit, ‘planning is looking back whereas controlling is looking ahead.’ Who is correct and why?

Difference between Planning and Controlling: It is correct that planning and controlling are incomplete and ineffective without each other and hence, dependent on each other. But it does not mean that both are not independent. The following points are helpful to clarify their independent character:

(a) Planning is Looking Ahead whereas Controlling is Looking Back: Plans are always formulated for future and determines the future course of action for the achievement of objectives laid down. On the contrary, controlling is looking back because under it a manager tries to find out, after the work is completed, whether it has been done according to the standards or not. It is thus clear that planning looks ahead and controlling looks backward or in the past.

This difference between planning and control can be stated in the reverse position also. It means planning is looking back whereas controlling is looking ahead. Planning is called looking back because the plans are formulated on the basis of the happenings of the past or on the basis of experience. On the other hand, controlling evaluates the work done in the past but under it corrective action is taken in respect of future. Hence, there should not be any hesitation in saying that planning looks backward while controlling looks ahead.

(b) Planning is the First Function and Controlling is the Last Function of Managerial Process: The managerial process moves in a definite sequence like planning, organising, staffing, directing, and controlling. This sequence shows that planning is the first step in the managerial process and controlling happens to be the last step.