The various steps taken in the process of controlling before taking corrective actions are as follows: 

1. Establishment of standards – Standards represent desired performance. They state clearly as to what must be achieved during a specific period. To be useful, standards must be set in measurable terms. 

2. Measurement of performance – The actual performance of employees is measured and expressed in the same units as the planned targets or standards either through direct personal observation or through regular oral/written reports. Managers generally prefer periodic measurement of performance. 

3. Comparison of actual performance with the standard – Comparison of actual performance with the standard is undertaken to find out the extent of deviations.

4. Analyzing deviations – After ascertaining the deviation between actual results and targeted (standard) results, the next step is to identify the causes thereof. The deviations and causes are then reported so that corrective action may be taken at appropriate level.