It is the continuous process of evaluating actual performance with standard performance of an individual, group or department. Controlling is a dynamic process and action or people-oriented.

Importance of planning are: 

1. Controlling help for execution of plans: Control is the only means to ensure that the planes are being properly implemented. It regulates actual operation to ensure that the goals of the organizations are being achieved.

2. Controlling improves employee efficiency: An employee is likely to put better performance if he is aware that his performance will be evaluated as per the standard fixed. He will be rewarded according to the performance which will improve his efficiency.

3. Improve organizational efficiency & effectiveness: Through minimizing wastages, reduction of costs & proper utilization of available resource controlling ensures increase in organizational efficiency & effectiveness

4. Controlling is a basis for future action: control provides feedback & reveals shortcomings in plans Therefore, it helps in preparing better future plans and facilitates sound decision making in future.

5. Controlling facilitates coordination: Controlling facilitates coordination among different departments and divisions by providing them the unity of direction. Coordination is the essence of management and is achieved through proper performance of all managerial functions.

6. Delegation of Authority: An effective system of control facilitates delegation of authority. By controlling, a manager can ensure that the decisions taken at lower levels are according to the standards of the organization.

7. Controlling simplifies supervision: Control helps to simplify the tasks of the supervisor by pointing out significant deviations from the standards of performance. It keeps the subordinates under check and brings discipline among them.

8. Controlling is responsible for ultimate performance: As controlling keeps the subordinates under check and brings discipline among them by taking complete responsibility to get the required standard of performance.