question_answer

Two managers are arguing that planning is looking ahead and controlling is looking back. As per your opinion, who is correct and why? Also explain how controlling helps in

(i) Accomplishing organisational goals.

(ii) Judging accuracy of standards.

Answer:

In my opinion, both are correct. Planning is forward looking as plans are prepared for future and are based on forecasts about future conditions. On the other hand, controlling is looking back. It implies that it is like a postmortem of past activities to find out deviations from the standards. However, it should also be noted that planning is backward looking also as it is guided by past experience and feedback report of controlling function and controlling is forward looking, as it does not end only by comparing the past performance with standards, it also helps in finding the reason for deviation and suggest the measures. Thus, from the above description, we can conclude that planning and controlling are both forward as well as backward looking. Controlling is essential as it helps in (i) Accomplishing Organisational Goals It measures the accomplishment of work against the standards and corrects deviations. This helps in ensuring that organisation is moving on right track to achieve the organisational goals. (ii) Judging Accuracy of Standards A sound controlling system helps the management to verify whether the standards set are accurate and objective. It keeps a careful check on the changes, which are taking place in the organisation and in the environment, thereby helping to review and raise the standards in the light of such changes.