Class 12 Business Studies Controlling – Get here the Notes for Class 12 Business

Studies Controlling. Candidates who are ambitious to qualify the Class 12 with good
score can check this article for Notes. This is possible only when you have the
best CBSE Class 12 Business Studies study material and a smart preparation plan. To
assist you with that, we are here with notes. Hope these notes will helps you
understand the important topics and remember the key points for exam point of view.
Below we provided the Notes of Class 12 Business Studies for topic Controlling.
• Class: 12th
• Subject: Business Studies
• Topic: Controlling
• Resource: Notes
CBSE Notes Class 12 Business Studies Controlling
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StateAndaman & NicobarAndhra PradeshArunachal

PradeshAssamBiharChandigarhChhattisgarhDadra & Nagar HaveliDaman &
DiuDelhiGoaGujaratHaryanaHimachal PradeshJammu &
KashmirJharkhandKarnatakaKeralaLakshadweepMadhya
PradeshMaharashtraManipurMeghalayaMizoramNagalandOrissaPondicherryPunjabRajasthanSi
kkimTamil NaduTripuraUttar PradeshUttaranchalWest Bengal
CityNone

Candidates who are pursuing in Class 12 are advised to revise the notes from this
post. With the help of Notes, candidates can plan their Strategy for particular
weaker section of the subject and study hard. So, go ahead and check the Important
Notes for Class 12 Business Studies Controlling.
1. Controlling It can be defined as comparison of actual performance with the
planned performance.
According to Ricky W Griffin. “Controlling function leads to goal achievement. an
organisation without effective control is not likely to reach its goals.”
2. Importance of Controlling
(i) Helps in achieving organisational goods
(ii) Judging accuracy of standards
(iii) Making efficient use of resources
(iv) Improving employee motivation
(v) Ensures order and discipline
(vi) Facilitate co-ordination in action
(vii) Controlling help in minimising the errors
3. Limitations of Controlling
(i) Difficulty in setting quantitative standards
(ii) No control on external factors
(iii) Resistance from employees
(iv) Costly affair
4. Relationship Between Planning and Controlling
(i) Planning interlinked and controlling activities. are interdependent and
(ii) Planning and controlling both are forward looking function.
5. Controlling Process
(i) Setting up of standards
(ii) Measuring of performance
(iii) Compare performance against standard
(iv) Analysing deviation
(a) Critical point control
(b) Management by exception
(v) Taking Corrective measure
6. Deviation It refers to difference between actual performance and standard
performance.

7. Techniques of Managerial Control
There are two technique of managerial control
(i) Traditional techniques
(ii) Modern techniques
8. Traditional Techniques
(i) Personal observation
(ii) Statistical reports
(iii) Break-even analysis
(iv) Budgetary control
9. Modern Techniques