(a) Controlling.

(b) Steps discussed in the above paragraph are:

(i) Setting performance standards:

'Recently the company had conducted the 'Time' and 'Motion' study and concluded that on an average a worker can assemble ten air-conditioners in a day’.

                                 Or

'The target volume of the company in a day is assembling of 1,000 units of air-conditioners.'

Setting performance standards which are the criteria against which the actual performance would be measured.

(ii) Measurement of actual performance:

'Even then the assembly of air-conditioners per day is 800 units only.'

Measurement of actual performance with the standards in an objective and reliable manner.

(iii) Comparing actual performance with the standards:

'............ the company compared actual performance of each worker.'

Comparing actual performance with the standards to find out the deviation, if any.

(iv) Analyzing deviations:

'Observed through C.C.T.V. that some of the worker were busy in gossiping'.

 Analyzing deviations for their causes.