Controlling can be defined as that function of management which helps to seek planned results from the subordinates, managers and at all levels of an organization. The controlling function helps in measuring the progress towards the organizational goals & brings any deviations, & indicates corrective action. Controlling consists of verifying whether everything occurs in confirmities with the plans adopted, instructions issued, and principles established. Controlling ensures that there is effective and efficient utilization of organizational resources to achieve the planned goals. Controlling measures the deviation of actual performance from the standard performance, discovers the causes of such deviations and helps in taking corrective actions
According to Brech, “Controlling is a systematic exercise which is called as a process of checking actual performance against the standards or plans to ensure adequate progress and also recording such experience as is gained as a contribution to possible future needs.”