Question:

There are two statements, Assertion (A) and Reason (R).
Assertion (A): Controlling should not be misunderstood as the last function of management.
Reason (R): Controlling is a function that brings the management cycle back to the planning function.
Choose the correct alternative from those given below:

Show Hint

Remember: Planning is looking ahead, while controlling is looking back. Controlling provides the critical feedback needed to begin planning again.
Updated On: Jun 25, 2026
  • Assertion (A) is false and Reason (R) is true.
  • Both Assertion (A) and Reason (R) are false.
  • Assertion (A) is true and Reason (R) is false.
  • Both Assertion (A) and Reason (R) are true and Reason (R) is the correct explanation of Assertion (A).
Show Solution
collegedunia
Verified By Collegedunia

The Correct Option is D

Solution and Explanation

Step 1: Concept
Relationship between Planning and Controlling.

Step 2: Meaning
Controlling involves comparing actual performance with planned standards and taking corrective actions.

Step 3: Analysis

• Controlling measures the deviations from established plans.

• It critically analyzes the root causes of these deviations to formulate corrective actions.

• This feedback loop inherently informs future planning, ensuring past mistakes are not repeated and future targets are more realistic.

• Therefore, management is a continuous, unbroken cycle; controlling acts as the end of one cycle but immediately triggers the beginning of the next planning phase.


Step 4: Conclusion
Both statements are factually true, and the Reason accurately explains why Controlling is not merely a concluding step.

Final Answer: (D)
Was this answer helpful?
0
0

Top CBSE CLASS XII Controlling Questions

View More Questions