The concepts are planning and controlling and the following steps are necessary to establish a good relationship between them.

1. Control is always based on Planning- Every manager uses certain Standards for measuring the performance which are laid down by planning. So planning is a pre-requisite for controlling 

2. Planning without Controlling is meaningless and control without Planning is blind- A good plan will not bring any concrete result if the management is lacking in controlling Planning identifies the goals and determines the ways to achieve them whereas control ensures attainment of goals by evaluating performance and taking corrective action. 

3. Planning and controlling are both forward looking and backward looking- Planning is looking ahead because plans are prepared for future Controlling is looking forward because it aims to improve future performance and helps in better planning in future. Planning is looking backwards because new planning is guided by past experiences. Controlling is looking backwards as it compare actual performance with standards fixed in the past.