Question:

State the relationship between planning and controlling functions of management.

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Planning sets the standards and controlling checks work against them. Controlling gives feedback for the next plan, so the two functions depend on each other.
Updated On: Oct 26, 2026
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Solution and Explanation

Step 1: Understand the two functions:
Planning decides in advance what to do, how and when. Controlling checks whether the work is going as planned.
The two are closely linked, and one cannot work well without the other.

Step 2: Point 1: Controlling is based on standards set by planning:
Planning sets the goals and standards, and controlling uses these standards for comparison.
If standards are not set in advance, managers have nothing to control.

Step 3: Point 2: Planning without controlling is meaningless:
A plan is only a statement of intent until its results are checked.
Once a plan becomes operational, controlling ensures that events conform to the plan.

Step 4: Point 3: Planning is prescriptive, controlling is evaluative:
Planning prescribes the appropriate course of action to be followed.
Controlling evaluates whether decisions have been translated into the desired actions. Its findings also help managers to make better plans next time.

Step 5: Point 4: Both are forward looking as well as looking back:
Plans are prepared for the future but are guided by past experience.
Controlling seeks to improve the future by comparing actual performance with standards set in the past. Hence they are called the twin functions of management.

Final Answer:
Planning and controlling are interdependent. Planning sets the standards and prescribes action, while controlling evaluates and corrects against them. Both look ahead and look back.
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