II.

The Concept of Controlling

Controlling is an important function of management which all the
managers are required to perform. In order to contribute towards achievement
of organizational objectives, a manager is required to exercise effective control
over the activities of his subordinates. Thus, controlling can be defined as a
managerial function to ensure that activities in an organization are performed
according to the plans. The word control suggests checking, testing, regulating,
verifying or adjusting. The control provides the basis for future action. It helps
in taking corrective action to meet the standards. Controlling also ensures
efficient and effective use of organizational resources for achieving the goals.
Controlling function is performed in all types of organizations whether
commercial or non commercial and at all levels (top, middle and supervisory
levels of management). Thus, it is a pervasive function. Controlling should not
be considered as the last function of the management. The controlling function
compares the actual performance with predetermined standards, finds out
deviation and attempts to take corrective measures. Eventually, this process
helps in formulation of future plans too. Thus, controlling function helps in
bringing the management cycle back to planning. There are several major steps
usually identified in the basic control process. These are, in order, determining
the areas to be controlled, establishing the appropriate standards, measuring
performance, comparing the performance against standards, recognizing
performance if standards are met or exceeded or take corrective actions as
necessary if not, and adjusting either/or standards and measures as necessary.
Of course it would be impossible to control all activity in an
organization. Consequently, it is important for the manager to decide which
activities should have the control process applied. Argues that managers need
to consider controls mainly in areas in which they depend on others for
resources necessary to reach organizational goals. Four conditions help
delineate when controls should be used. These are having a high dependence
on the resource, having a high expectation that the resource flows would be
unacceptable without proper controls, that the instituting of a control process
would be feasible, and that the total control process costs would be within the
acceptable range.
As explained before, controlling function is really important for an
organization. The specific significance of controlling function, such as
accomplishing organizational goals, judging accuracy of standards, making
efficient use of resources, improving employee motivation, ensuring order and
discipline, and facilitating coordination in action. As we know, controlling
helps in comparing the actual performance with the predetermined standards,
so it can help in achieving the organizational goals. An efficient control system
also helps in judging the accuracy of standards. It further helps in reviewing
and revising the standards according to the changes in the organization and the
environment. To make efficient use of resources, controlling checks the
working of employees at each and every stage of operations. Hence, it ensures
effective and efficient use of all resources in an organization with minimum
wastage or spoilage. Because of controlling, employees know the standards
against which their performance will be judged. Systematic evaluation of
performance and consequent rewards in the form of increment, bonus,
promotion etc. motivate the employees to put in their best efforts. Controlling
ensures a close check on the activities of the employees. Hence, it helps in
reducing the dishonest behaviour of the employees and in creating order and
discipline in an organization. And controlling helps in providing a common
direction to the all the activities of different departments and efforts of
individuals for attaining the organizational objectives.
Government, as an organization also needs controlling function to help
reaching it’s goals. Governmental goals, such as upholding fundamental human
rights, upholding constitution, maintaining peace through law enforcement and
order, protecting the sovereignty, creating and maintaining the monetary
system, creating people’s prosperity, etc. So, the government needs to apply the
control function to all the governmental sectors in order to reach those goals.