SELECT * FROM question_mgmt as q WHERE id=5222 AND status=1 SELECT id,question_no,question,chapter FROM question_mgmt as q WHERE courseId=3 AND subId=20 AND chapterId=597 and ex_no='2' AND status=1 ORDER BY CAST(question_no AS UNSIGNED) CBSE Free NCERT Solution of 12th business-studies Controlling lsquo planning is looking ahead and controlling i

Question:

‘Planning is looking ahead and controlling is looking back.’ Comment.

Answer:

Planning involves setting objectives and deciding the future course of action to achieve them. Thus, it is regarded as forward looking. Controlling involves a post-mortem of the past activities of an enterprise and finding out deviations from the targeted standard. Thus, it is regarded as a backward looking function.

Both the statements are partially true because planning is guided by past experiences. And the process of control necessarily involves analysing deviations and taking corrective action, which aims to improve future performance and achievement of predetermined goals.


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