Control function

December 15, 2021

Controlling is a management function that has main task to measure the actual performance against standard goals to ensure adequate progress. The efficient control system helps to predict deviations before they actually happen. It is the measurement and correction of performance activities of subordinates to make sure that the enterprise objectives and plans desired to obtain them as being accomplished (Cole, 2003). Controlling function follows various steps such as establishment of standard performance, measurement of actual performance, comparison of actual performance with the standards and finding out deviation and takes corrective actions. 

Controlling function of management is an end function that comes once the performances are made in conformities with plans. It is a pervasive function that is performed by managers at all levels and all type of concerns. Controlling is forward looking, because it looks to future so that follow-up can be made whenever required (Dubrin, 2011). It is a dynamic process, where changes have to be made. Along with this, controlling is related with planning. Without planning, controlling is meaningless exercise and without controlling, planning is useless. 

Negative connotation of control function

Control word has a negative connotation due to its sound of dominating, coercive and heavy-handed. Control is word like power that shows domination power in the hands of limited people or managers within organization, so, they measure the performance according to their choice and interest (Cole, 2003). It increases biasness and discrimination in the organization that arises various issues and disputes among employees. So, management experts and managers use the term coordinating rather than controlling.

 Control plays a positive and necessary role in the management process. Under control things and activities are good and out of control things and activities are bad (Schermerhorn, 2009). A manager has carefully defined his mission, continuing vital work and specific measurable results he is committed to accomplish. The control process starts during the planning phase. Standards of control systems are derived from previous year’s budgets rather than current objectives of the company. 

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Evolving of control function

In present competitive business environment, businesses are becoming more complex and new technologies arise at fast rate. So, it is necessary for the organizations to change the control function of management with the changes in organization (Bragg, 2009). When organization expends its business at wide level, control becomes tighter and when organizations process becomes more complex, control also becomes more complex. Control is dependent on the working style and management of the organization and process of organization. 

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It is the responsibility of managers to achieve the desired and set objectives. Managers can attain desired results when employees fulfill their jobs and responsibilities effectively. At the same time, when these employees do not fulfill their jobs and responsibilities, manager cannot gain his goals and objectives (Cole, 2003). So, managers need a way or method to ensure the contributions of employees and measure their performance according to predetermined schedule and budget. It is accomplished through the effective implementation of control techniques in organization.

There are various tools of controlling such as delegation, evaluation, total quality management, operations management, rules, policies and procedures for controlling, performance management and evaluation of financial statements etc that are helpful to control the activities and function of organization (Dubrin, 2011). Through these tools and techniques, organizations can ensure about the achievement of desired goals and success of organization.


Bragg, S. M. (2009). Controllership: The Work of the Managerial Accountant. USA: John Wiley and Sons. 

Cole, G. A. (2003). Management theory and practice. USA: Cengage Learning EMEA.

Dubrin, A. J. (2011). Essentials of Management. USA: Cengage Learning.

Schermerhorn, J. R. (2009). Exploring Management. USA: John Wiley and Sons.

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