Establishment of standards: Standards are benchmarks. Through standards, we can compare output to standardization. It serves the purpose of being a threshold which has to be achieved or surpassed. The creation and the prior establishment of standards is the first step involved in the process of controlling. The standards are established in accordance to the plan that is developed for the entire organization.

Ascertainment of output : The second main step in controlling is the measurement of performance. Gauging deviations from the planned measures is easier for measurable standards of performance as they can be quantified in units, cost, money terms, etc. However, non- measurable standards of performance are difficult to locate.

Identification of deviations : After the actual output is determined, it is compared and contrasted to the established standards. This step is central to the entire process of controlling as the deviations from the plan is identified during this step. Deviations can be referred to all those factors present in the actual output that prove distinct and different from the established standard.