Question
How can you say that ‘controlling is not necessarily looking back, it is looking forward also’?
Solution
Controlling is called a process of looking back because under it the actual results are compared with the expected results. On this basis, this is true that controlling means looking back. But it will be wrong to say that controlling does not include looking forward. Under controlling, when the actual results are compared with the expected results to find out deviations and corrective action is initiated, this corrective action is taken with reference to future. On this basis, it can be said that controlling looks forward also.
