Controlling is the process of monitoring organizational activities to ensure they are accomplished as planned and taking corrective actions for any deviations. It is a forward-looking, continuous process exercised at all levels that helps ensure better performance, coordination, efficiency and effectiveness through establishing standards, measuring performance against those standards, and taking corrective action when needed. There are various techniques for controlling, including budgetary control, cost control, production planning and control, and non-budgetary techniques like return on investment analysis and management audits.

4. Control Process Measure Performance Does it match Standard performance Establish Standards Do Nothing Take Corrective Action No Yes Feedback