Sponsor Area

Controlling

Question
CBSEENBS12004174

“Controlling is backward looking”. Explain.

Solution

Controlling is called a process of looking back as under it actual results are compared with the standards decided in the past. After that, a corrective action is initiated. In other words, if the standards are not decided in the past, controlling is not at all possible. Hence, it is true that ‘controlling is backward looking’.