Step 1: Planning provides the basis for control:
Control cannot function without predetermined standards, and it is planning that provides those standards (targets, budgets, schedules) against which actual performance is later measured.
Step 2: Control makes planning meaningful and effective:
Without a control mechanism to check whether plans are actually being followed and achieved, planning would remain a mere paper exercise with no way to verify success.
Step 3: Control improves future planning:
By highlighting deviations and their causes, the control process generates valuable feedback that helps managers make more realistic and accurate plans for the future.
Step 4: Planning is prospective, control is retrospective — yet linked:
Planning looks forward in setting goals, while control looks backward in reviewing what actually happened; but the two are two ends of the same continuous cycle, not separate, unrelated activities.
Step 5: Practical example:
A sales manager plans a monthly sales target (planning); at month-end, actual sales are compared with this target, and if there is a shortfall, corrective steps like additional promotion are taken (controlling); the outcome then informs a more realistic target for next month (feeding back into planning).
Final Answer:
Planning and controlling are deeply interdependent: planning supplies the standards that control measures against, while control's feedback in turn improves the accuracy of future planning — together they form a continuous management cycle.