CLASS XII
CHAPTER 8: CONTROLLING-REVISION NOTES
1. INTRODUCTION TO CONTROLLING
Controlling helps managers ensure that work is going according to plan and goals are achieved.
Purpose of Controlling (ICPG)
| Letter | Meaning |
|---|---|
| I | Intelligent management |
| C | Corrective action |
| P | Progress tracking |
| G | Goal achievement |
Memory Lyric 🎵
“Check the work, track the goal,
Fix the gap and take control.”
“Check the work, track the goal,
Fix the gap and take control.”
2. MEANING OF CONTROLLING
Definition: Controlling is the process of ensuring that organisational activities are carried out according to plans and standards so that desired goals are achieved efficiently.
“Plan the work, check the work, correct the work.”
3. CHARACTERISTICS OF CONTROLLING
Acronym: GUB
| Letter | Meaning |
|---|---|
| G | Goal-oriented (Focused on achieving goals) |
| U | Universal function (Used at all levels of management) |
| B | Broad application (Needed in all types of organisations) |
“Every manager, everywhere, must control with care.”
4. IMPORTANCE OF CONTROLLING
Acronym: GAEODC
| Letter | Meaning |
|---|---|
| G | Goal achievement |
| A | Accuracy of standards |
| E | Efficient use of resources |
| O | Order and discipline |
| D | Development of motivation |
| C | Coordination of activities |
Memory Lyric 🎵
“Goals are clear, resources tight,
Control keeps everything right.
Motivation high and discipline strong,
Coordination keeps work moving along.”
“Goals are clear, resources tight,
Control keeps everything right.
Motivation high and discipline strong,
Coordination keeps work moving along.”
5. LIMITATIONS OF CONTROLLING
Acronym: QERC
| Letter | Meaning |
|---|---|
| Q | Quantitative standards difficult |
| E | External factors uncontrollable |
| R | Resistance from employees |
| C | Costly system |
“Numbers unclear, outside fear, Employees resist, costs appear.”
6. RELATIONSHIP: PLANNING & CONTROLLING
Planning and Controlling are twin functions of management.
- Planning sets standards
- Controlling checks performance
- Controlling improves future planning
Acronym: SPF
| Letter | Meaning |
|---|---|
| S | Standards from planning |
| P | Performance checked |
| F | Feedback for future plans |
Memory Lyric 🎵
“Plan the target, control the way,
Feedback helps improve the day.”
“Plan the target, control the way,
Feedback helps improve the day.”
Planning vs Controlling (Basic Idea)
| Planning | Controlling |
|---|---|
| Future oriented | Past performance review |
| Sets goals | Checks results |
| Creates standards | Corrects deviations |
Easy Trick: Planning = Future Map | Controlling = Performance Check
7. STEPS IN CONTROLLING PROCESS
Acronym: MSCAT (Recall) / SSCAT (Logical Order)
- Setting Standards
- Measuring Actual Performance
- Comparing Performance with Standards
- Analyzing Deviations
- Taking Corrective Action
Memory Song 🎵
“Set the rule, measure the task,
Compare the result and questions ask.
Find the gap and fix the action,
That’s controlling satisfaction.”
“Set the rule, measure the task,
Compare the result and questions ask.
Find the gap and fix the action,
That’s controlling satisfaction.”
8. TYPES OF PERFORMANCE STANDARDS
Acronym: QQ
| Type | Examples |
|---|---|
| Quantitative | Sales target, Production units |
| Qualitative | Customer satisfaction, Employee morale |
9. IMPORTANT CONCEPTS
Critical Point Control: Managers focus only on important areas affecting success. Example: Sales cost is more important than stationery cost.
Management by Exception: Managers focus only on major deviations from standards.
“Ignore the small, correct the big.”
ULTRA QUICK EXAM RECALL
- Meaning → Ensure work follows plan
- Purpose → ICPG
- Importance → GAEODC
- Limitations → QERC
- Planning & Controlling → SPF
- Steps → SSCAT (Standards → Measure → Compare → Analyze → Take action)
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