Controlling Definition: Control is a primary goal-oriented function of management in an organisation. It is a process of comparing the actual performance with the set standards of the company to ensure that activities are performed according to the plans and if not then taking corrective action.

Controlling consists of verifying whether everything occurs in conformities with the plans adopted, instructions issued and principles established. Controlling ensures that there is effective and efficient utilization of organisational resources so as to achieve the planned goals.

Controlling means giving instructions to employees and making sure that the instructions are being followed as desired by the management. The management of the organization makes sure that the resources of the organization are being used properly and are being used for the growth of the organization and are not being wasted in any way.