| Co-ordination | Controlling |
| 1. Meaning | Co-ordination refers to the process of developing harmony and integration of different activities to achieve common organisational goals. | Controlling is a managerial function that measures deviation of actual results from the standards set and takes necessary corrective actions. |
| 2. Objective | The main objective of co-ordination is to ensure unify of efforts of the employees and smooth functioning of the organisation. | The main objective of controlling is to ensure that goals or targets must be accomplished as per plan. |
| 3. Area of function | Co-ordination involves efforts of top level, middle level and lower level management. | Controlling involves fixation of standard, measurement of actual performance and finding deviations taking corrective actions to improve performance. |
| 4. Factors | In coordinating function only internal factors are considered to create unity of action. | In controlling function internal as well as external factors are taken care for taking corrective actions. |
| 5. Resources | Co-ordination is related with human resources only. | Controlling is related with all the resources as it helps to achieve the given targets. |
| 6. Levels of management | All levels of management are responsible for the coordination function to achieve given targets. | Top level management and middle level managements are responsible for controlling of organisational activities. |
